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HC directs GST officials to allow goods to be transported if no case is made out

Case Name : Healthcubed India Private Limited Vs Assistant Commissioner (ST) (Madras High Court)
Appeal Number : W.P. No. 25340 & 25341 of 2021
Date of Judgement/Order : 26/11/2021
Related Assessment Year :
Courts : All High Courts (14157) Madras High Court (1788)
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GST not leviable on handling charges of PDS distribution of Dhothies & Sarees/ School Uniforms to state government

Case Name : In re Handloom Weavers Cooperative Society Ltd. (GST AAR Tamilnadu)
Appeal Number : Advance Ruling Order No. 47/AAR/2021
Date of Judgement/Order : 30/12/2021
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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GST on marine engines pertaining to HS code 8407 and its spare parts

Case Name : In re George Maijo Industries Private Limited (GST AAR Tamilnadu)
Appeal Number : Advance Ruling No. 46/AAR/2021
Date of Judgement/Order : 30/12/2021
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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Issue of Utilisation of ITC of credit lying in one GSTIN against other not fall in scope of AAR

Case Name : In re Amis Engineers (GST AAR Telangana)
Appeal Number : TSAAR Order No. 31/2021
Date of Judgement/Order : 24/12/2021
Related Assessment Year :
Courts : AAR Telangana (164) Advance Rulings (3785)
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No IGST payable on high sea sales

Case Name : In re AIE Fiber Resource and Trading (India) Private Limited (AAR Telangana)
Appeal Number : Advance Ruling No. TSAAR Order No. 30/2021
Date of Judgement/Order : 24/12/2021
Related Assessment Year :
Courts : AAR Telangana (164) Advance Rulings (3785)
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Wrongfully availment of ITC – HC Grants Bail

Case Name : Rohan Tanna Vs Union of India (Chhattisgarh High Court)
Appeal Number : MCRC No. 6331 of 2021
Date of Judgement/Order : 21/12/2021
Related Assessment Year :
Courts : All High Courts (14157) Chhattisgarh High Court (245)
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Fusible Interlining Fabrics of Cotton (FIFC) is classifiable under CTH 5903

Case Name : In re Mahaveer Shantilal Bafna (Proprietor M/s. Ram Traders) (GST AAR Tamilnadu)
Appeal Number : Advance Ruling Order No. 45/AAR/2021
Date of Judgement/Order : 29/12/2021
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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No export under GST if place of supply is within India

Case Name : In re International Inspection Services Private Limited (GST AAR Telangana)
Appeal Number : TSAAR Order No. 33/2021
Date of Judgement/Order : 29/12/2021
Related Assessment Year :
Courts : AAR Telangana (164) Advance Rulings (3785)
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In absence of proper details & substantiating documentary evidences advance ruling cannot be given

Case Name : In re Chep India Private Limited (GST AAR Tamilnadu)
Appeal Number : Order No. 44/ARA/2021
Date of Judgement/Order : 28/12/2021
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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Supply of Coaching Services with Goods is mixed supply: AAR Rajasthan

Case Name : In re Resonance Eduventures Limited (GST AAR Rajasthan)
Appeal Number : Advance Ruling No. Raj/AAR/2021-22/35
Date of Judgement/Order : 28/12/2021
Related Assessment Year :
Courts : AAR Rajasthan (197) Advance Rulings (3785)
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