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GST on job work services such as anodizing, plating, on goods/materials belonging to registered persons

Case Name : In re ALCOATS (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 62/2021
Date of Judgement/Order : 29/10/2021
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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GST on EPC contract of construction of poultry farm with all equipments

Case Name : In re Golden Hatcheries (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 61/2021
Date of Judgement/Order : 29/10/2021
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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Manpower services provided to Government entities not exempt from GST

Case Name : In re Sree Vinayaka Enterprises (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 60/2021
Date of Judgement/Order : 29/10/2021
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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GST: ‘Rectification of Errors Permissible Only At Initial Stages’: Supreme Court Dismisses Bharti Air-tel’s Plea For Refund of Rs.923 Crore

Case Name : Union of India Vs Bharti Airtel Ltd. & Ors (Supreme Court of India)
Appeal Number : Civil Appeal No. 6520 of 2021
Date of Judgement/Order : 28/10/2021
Related Assessment Year :
Courts : Supreme Court of India (2389)
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Technical Glitch cannot be a reason for Non-Payment of GST Refund

Case Name : Nayara Energy Limited Vs Union of India (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 12860 of 2021
Date of Judgement/Order : 28/10/2021
Related Assessment Year :
Courts : All High Courts (14157) Gujarat High Court (1144)
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Bombay HC directs GST Authority to process Application for IGST Refund as no order was passed

Case Name : Evertime Overseas Private Limited Vs Union of India and ors. (Bombay High Court)
Appeal Number : Writ Petition No. 3793 of 2021
Date of Judgement/Order : 27/10/2021
Related Assessment Year :
Courts : All High Courts (14157) Bombay High Court (1906)
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Summary Order in GST DRC-07 quashed by Patna HC for violating principles of natural justice

Case Name : K. R. Steel Traders Vs State of Bihar (Patna High Court)
Appeal Number : Civil Writ Jurisdiction Case No. 17795 of 2021
Date of Judgement/Order : 21/10/2021
Related Assessment Year :
Courts : All High Courts (14157) Patna High Court (143)
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Unit of Accommodation is ‘Hostel Seat’ not Hostel Room – AAAR

Case Name : In re Mody Education Foundation (GST AAAR Rajasthan)
Appeal Number : Advance Ruling No. RAJ/AAAR/01/2021-22
Date of Judgement/Order : 27/10/2021
Related Assessment Year :
Courts : AAAR (544) AAR Rajasthan (197) Advance Rulings (3785)
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SC: Nature of levy cannot be determined with nomenclature ascribed to Tax

Case Name : Jalkal Vibhag Nagar Nigam &
Appeal Number : Ors. Vs Pradeshiya Industrial and Investment Corporation &
Date of Judgement/Order : Anr. (Supreme Court of India)
Related Assessment Year : Civil Appeal No 6107 of 2021
Courts : Supreme Court of India (2389)
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AAR Telangana allows ‘Sneha Farms Pvt Ltd’ to withdraw application

Case Name : In re Sneha Farms Private Limited (GST AAR Telangana)
Appeal Number : TSAAR Order No. 18/2021
Date of Judgement/Order : 26/10/2021
Related Assessment Year :
Courts : AAR Telangana (164) Advance Rulings (3785)
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