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ITC on hiring of bus with seating Capacity of more than 13 person for transportation of employees

Case Name : In re Dr. Willmar Schwabe (I) Private Limited (GST AAR Uttar Pradesh)
Appeal Number : Advance Ruling No. UP ADRG 79/2021
Date of Judgement/Order : 28/06/2021
Related Assessment Year :
Courts : AAR Uttar Pradesh (159) Advance Rulings (3785)
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GST applicable on Centage Included in total value of work done

Case Name : In re UP State Bridge Corporation Limited (GST AAR Uttar Pradesh)
Appeal Number : Advance Ruling No. UP ADRG 78/2021
Date of Judgement/Order : 27/05/2021
Related Assessment Year :
Courts : AAR Uttar Pradesh (159) Advance Rulings (3785)
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Himsa Plus Oil Classifiable under Chapter heading 3305.90

Case Name : In re Surya Ayurved (GST AAR Uttar Pradesh)
Appeal Number : Advance Ruling No. UP ADRG 77/2021
Date of Judgement/Order : 27/05/2021
Related Assessment Year :
Courts : AAR Uttar Pradesh (159) Advance Rulings (3785)
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GST on reimbursement of Employee Provident Fund & ESI

Case Name : In re Lucknow Producers Cooperative Milk Union Ltd. (GST AAR Uttar Pradesh)
Appeal Number : Advance Ruling No. UP ADRG 76/2021
Date of Judgement/Order : 16/04/2021
Related Assessment Year :
Courts : AAR Uttar Pradesh (159) Advance Rulings (3785)
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SC Classical Interpretation on Pre-Deposit Criteria Before Appeals

Case Name : VVF (India) Limited Vs The State of Maharashtra (Supreme Court of India)
Appeal Number : Civil Appeal No 7387 of 2021
Date of Judgement/Order : 03/12/2021
Related Assessment Year :
Courts : Supreme Court of India (2389)
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AAR cannot admit application on questions raised as a recipient of service

Case Name : In re indian Oil Corporation Ltd. (GST AAR Uttar Pradesh)
Appeal Number : Advance Ruling No. UP ADRG 88/2022
Date of Judgement/Order : 03/12/2021
Related Assessment Year :
Courts : AAR Uttar Pradesh (159) Advance Rulings (3785)
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HC grants anticipatory bail to person accused of fraudulently availing & passing on fake ITC

Case Name : Tarun Jain Vs Directorate General of GST Intelligence DGGI (Delhi High Court)
Appeal Number : Bail Appln. 3771/2021 & CRL.M.A. 16552/2021
Date of Judgement/Order : 26/11/2021
Related Assessment Year :
Courts : All High Courts (14157) Delhi High Court (3419)
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ITC of GST restricted U/s. 17(5)(d) cannot be utilised

Case Name : In re INOX Air Products Pvt Ltd. (GST AAAR Tamilnadu)
Appeal Number : Advance Ruling No. AAAR/22/2021
Date of Judgement/Order : 02/12/2021
Related Assessment Year :
Courts : AAAR (544) AAR Tamilnadu (407) Advance Rulings (3785)
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GST Evasion accused released on regular bail after 2½ years

Case Name : Manish Vs State of Haryana (Punjab and Haryana High Court)
Appeal Number : CRM-M-27381-2020
Date of Judgement/Order : 29/10/2021
Related Assessment Year :
Courts : All High Courts (14157) Punjab and Haryana HC (459)
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HC set aside order as reasons for rejection of GST refund not been recorded in writing

Case Name : GNC Infra LLP Vs Assistant Commissioner (Madras High Court)
Appeal Number : W.P.No.18165 & 18168 of 2021
Date of Judgement/Order : 28/09/2021
Related Assessment Year :
Courts : All High Courts (14157) Madras High Court (1788)
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