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Lump-sum amount received for Health care Services exempt from GST

Case Name : In re Divyajivan Healthcare LLP (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/54/2021
Date of Judgement/Order : 18/10/2021
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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HC orders CBI inquiry against erring officers of Customs & Anti-Evasion Unit

Case Name : Sunil Dutt Vs Department of Customs (Punjab and Haryana High Court)
Appeal Number : CRM-M No. 42144 of 2021
Date of Judgement/Order : 13/10/2021
Related Assessment Year :
Courts : All High Courts (14157) Punjab and Haryana HC (459)
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SEZ entitled to refund under GST

Case Name : Platinum Holdings Pvt. Ltd. v. Additional Commissioner of (GST Madras High Court)
Appeal Number : W.P.No.13284 of 2020
Date of Judgement/Order : 11/08/2021
Related Assessment Year :
Courts : All High Courts (14157) Madras High Court (1788)
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HC makes scathing remarks against dept for not allowing filing of Form Trans-1

Case Name : Siddharth Enterprises Vs The Nodal Officer (Gujarat High Court)
Appeal Number : Misc. Civil Application (For Direction) No. 3 of 2020
Date of Judgement/Order : 14/10/2021
Related Assessment Year :
Courts : All High Courts (14157) Gujarat High Court (1144)
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Advance ruling cannot be obtained in respect of past & completed supply

Case Name : In re USV Private Limited (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA- 91/2019-20/B-77
Date of Judgement/Order : 14/10/2021
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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NCLAT: Revision of GST assessment is beyond jurisdiction of RP, not sustainable in law

Case Name : Bijoy Prabhakaran Pulipra Vs State Tax Officer, SGST (NCLAT)
Appeal Number : Company Appeal (AT) (CH)(Insolvency) No. 42 of 2021
Date of Judgement/Order : 07/10/2021
Related Assessment Year :
Courts : NCLAT (335)
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When personal appearance can be insisted under GST Law: HC issues notice on Plea

Case Name : Vineeet Kumar Vs Union of India (Punjab and Haryana High Court)
Appeal Number : CWP-20846-2021
Date of Judgement/Order : 11/10/2021
Related Assessment Year :
Courts : All High Courts (14157) Punjab and Haryana HC (459)
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NO ruling by AAAR due to difference of opinion between members

Case Name : In re Unique Aqua Systems (GST AAAR Tamilnadu)
Appeal Number : TN/AAAR/19/2021(AR)
Date of Judgement/Order : 13/10/2021
Related Assessment Year :
Courts : AAAR (544) AAR Tamilnadu (407)
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Advance ruling cannot be given if applicant fails to furnish documentary evidence

Case Name : In re SKS Infra Projects (GST AAR Rajasthan)
Appeal Number : Advance Ruling No. RAJ/AAR/2021-22/25
Date of Judgement/Order : 12/10/2021
Related Assessment Year :
Courts : AAR Rajasthan (197) Advance Rulings (3785)
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Job work services by Garware industries Limited falls under clause (id) Heading 9988

Case Name : In re Garware Industries Limited (GST AAR Maharashtra)
Appeal Number : No. GST-ARA-107/2019-20/B-73
Date of Judgement/Order : 11/10/2021
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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