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Bail granted to person accused of availing ITC fraudulently

Case Name : Krishan Lal Chopra Vs Director General of GST Intelligence (Punjab and Haryana High Court)
Appeal Number : CRM-M-38781-2021
Date of Judgement/Order : 28/10/2021
Related Assessment Year :
Courts : All High Courts (14157) Punjab and Haryana HC (459)
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ITC not allowed if concessional rate of 5% GST is opted

Case Name : In re Sri Krishna Logistics (GST AAR Telangana)
Appeal Number : TSAAR Order No.22/2021
Date of Judgement/Order : 03/11/2021
Related Assessment Year :
Courts : AAR Telangana (164) Advance Rulings (3785)
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GST advance rulings are applicable within the particular state only

Case Name : In re Kamdhenu Agrochem Industries LLP (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA-112/2019-20/B-87
Date of Judgement/Order : 02/11/2021
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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GST payable on renting of property to Govt for under-privileged girls

Case Name : In re Meerabai Tukaram Borade (GST AAR Maharashtra)
Appeal Number : Advance Ruling No .GST-ARA- 96/2019-20/B-86
Date of Judgement/Order : 02/11/2021
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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GST on services by Govt for residential accommodation of underprivileged girls

Case Name : In re Shital Tukaram Borade (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA-95/2019-20/B-85
Date of Judgement/Order : 02/11/2021
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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IGST applies on Supply of goods outside India from Outside India between 01.07.2017 to 31.01.2019

Case Name : In re SPX Flow Technology India Pvt. Ltd (GST AAAR Gujarat)
Appeal Number : Advance Ruling (Appeal) No. (GUJ/GAAAR/APPEAL/2021/34
Date of Judgement/Order : 02/11/2021
Related Assessment Year :
Courts : AAAR (544) AAR Gujarat (406) Advance Rulings (3785)
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TDS under GST applicable if services not exempt from GST

Case Name : In re Tukaram Pundalik Borade (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA-94/2019-20/B-84
Date of Judgement/Order : 02/11/2021
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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GST on narrow woven fabric of Polypropylene yarn with selvedges on both edges

Case Name : In re M/s. Rajivkumar Giriraj Bansal (Proprietor of M/s. Gujarat Plast Industries) (GST AAAR Gujarat)
Appeal Number : Advance Ruling (Appeal) No. GUJ/GAAAR/APPEAL/2021/33
Date of Judgement/Order : 02/11/2021
Related Assessment Year :
Courts : AAAR (544) AAR Gujarat (406) Advance Rulings (3785)
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Stovec Industries Ltd. is not an ‘intermediary’ under IGST Act, 2017: AAAR

Case Name : In re Stovec Industries Ltd. (GST AAAR Gujarat)
Appeal Number : Advance Ruling Appeal No. GUJ/GAAAR/APPEAL/2021/32
Date of Judgement/Order : 02/11/2021
Related Assessment Year :
Courts : AAAR (544) AAR Gujarat (406) Advance Rulings (3785)
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Papad (Fried) of different shapes & sizes classifiable under CTH No. 19059040

Case Name : In re Barkatbhai Noordinbhai Velani (M/s. Alisha Gruh Udyog)
Appeal Number : Advance Ruling (Appeal) No. GUJ/GAAAR/APPEAL/2021/30
Date of Judgement/Order : 02/11/2021
Related Assessment Year :
Courts : AAAR (544) AAR Gujarat (406) Advance Rulings (3785)
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