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Madras HC stays GST exemption on RWA contributions

Case Name : Union of India Vs TVH Lumbini Square Owners Association (Madras High Court)
Appeal Number : W. A. Nos. 2318 and 2321 of 2021 and C.M.P.Nos.14700 and 14708 of 2021
Date of Judgement/Order : 09/09/2021
Related Assessment Year :
Courts : All High Courts (14157) Madras High Court (1788)
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Sale not become intra-State when Assembly of Parts was within state which were brought from other states

Case Name : Larsen & Toubro Ltd. Vs State of Orissa (Orissa High Court)
Appeal Number : STREV No.469 of 2008
Date of Judgement/Order : 01/09/2021
Related Assessment Year :
Courts : All High Courts (14157) Orissa High Court (271)
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NO GST exemption on works contract services to GHMC

Case Name : In re Transmission Corporation of Telangana Limited (GST AAR Tealangana)
Appeal Number : Advance Ruling TSAAR Order No. 09/2021
Date of Judgement/Order : 14/09/2021
Related Assessment Year :
Courts : AAR Telangana (164) Advance Rulings (3785)
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Karnataka HC: Swiggy’s payment made during investigation is not considered as ascertained tax, refund of same allowed

Case Name : Bundl Technologies Private Limited Vs Union of India (Karnataka High Court)
Appeal Number : Writ Petition No. 4467/2021 (T-Res)
Date of Judgement/Order : 14/09/2021
Related Assessment Year :
Courts : All High Courts (14157) Karnataka High Court (655)
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SC upheld CGST rule 89(5) validity

Case Name : Union of India & Ors. Vs VKC Footsteps India Pvt Ltd. (Supreme Court of India)
Appeal Number : Civil Appeal No 4810 of 2021
Date of Judgement/Order : 13/09/2021
Related Assessment Year :
Courts : Supreme Court of India (2389)
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HC directs Advance ruling authorities to answer specific questions asked by Appellant

Case Name : Kasturba Health Society Vs Union of India (Bombay High Court)
Appeal Number : Writ Petition No. 1745 of 2020
Date of Judgement/Order : 13/09/2021
Related Assessment Year :
Courts : All High Courts (14157) Bombay High Court (1906)
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TNVAT payable On Sale of Electronically Made Indian Musical Instruments

Case Name : Radel Electronics Pvt. Ltd. Vs Government of Tamil Nadu (Madras High Court)
Appeal Number : W.P.Nos.16595 to 16598 of 2008
Date of Judgement/Order : 03/09/2021
Related Assessment Year :
Courts : All High Courts (14157) Madras High Court (1788)
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EPC contract for infrastructure facilities is a work contract & 18% GST is payable

Case Name : In re  L & T Hydrocarbon Engineering Ltd. (GST AAR Rajasthan)
Appeal Number : Advance Ruling No. RAJ/AAR/2021-22/18
Date of Judgement/Order : 13/09/2021
Related Assessment Year :
Courts : AAR Rajasthan (197) Advance Rulings (3785)
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Solar Power Generating Plant is Plant & machinery eligible for ITC

Case Name : In re Pristine Industries Limited (GST AAR Rajasthan)
Appeal Number : Advaance Ruling No. RAJ/AAR/2021-22/16
Date of Judgement/Order : 13/09/2021
Related Assessment Year :
Courts : AAR Rajasthan (197) Advance Rulings (3785)
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GST exempt on services relating to conduct of examination for Educational Boards

Case Name : In re Management & Computer Consultants (GST AAR West Bengal)
Appeal Number : Order No. 08/WBAAR/2021-22
Date of Judgement/Order : 13/09/2021
Related Assessment Year :
Courts : AAR West Bangal (240) Advance Rulings (3785)
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