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IGST on importation of tank containers lease services into India

Case Name : In re Deccan Transco Leasing Private Limited (GST AAR Telangana)
Appeal Number : TSAAR Order No. 08/2021
Date of Judgement/Order : 17/08/2021
Related Assessment Year :
Courts : AAR Telangana (164) Advance Rulings (3785)
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AAR Telangana allows Efkon India Private Limited to withdraw application

Case Name : In re Efkon India Private Limited (GST AAR Telangana)
Appeal Number : TSAAR Order No. 07/2021
Date of Judgement/Order : 16/08/2021
Related Assessment Year :
Courts : AAR Telangana (164) Advance Rulings (3785)
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Alleged Wrongful input tax credit : HC dismisses Plea for anticipatory bail

Case Name : Hema Garg and another Vs State of Haryana and another (Punjab & Haryana High Court)
Appeal Number : CRM-M-30676-2021 (O&M)
Date of Judgement/Order : 12/08/2021
Related Assessment Year :
Courts : All High Courts (14157) Punjab and Haryana HC (459)
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Lack of opportunity of hearing results in stay of Bank Attachment & Cancellation of Registration

Case Name : Cheema Local Carrier & Construction Vs Assistant Commissioner SGST (Chhattisgarh High Court)
Appeal Number : WP(T) No. 51 of 2021
Date of Judgement/Order : 09/08/2021
Related Assessment Year :
Courts : All High Courts (14157) Chhattisgarh High Court (245)
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Rule 89(5) – Restriction on refund of ITC under inverted tax structure- SC reserves order

Case Name : Union of India Vs Quarry Owners Association (Supreme Court of India)
Appeal Number : Petition(s) for Special Leave to Appeal (C) No.16003/2020
Date of Judgement/Order : 12/08/2021
Related Assessment Year :
Courts : Supreme Court of India (2389)
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HC stays order Levying GST on commission & not on bet amount In Horse Races

Case Name : Union of India Vs Bangalore Turf Club Limited (Karnataka High Court)
Appeal Number : WA 727/2021
Date of Judgement/Order : 12/08/2021
Related Assessment Year :
Courts : All High Courts (14157) Karnataka High Court (655)
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ITC not eligible on CSR Activity as Companies (CSR Policy) Rules, 2014

Case Name : In re Adama India Private Limited (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/44/2021
Date of Judgement/Order : 11/08/2021
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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GST @18% payable on services provided by sub-sub-contractor to sub-contractor to main contractor pertaining to irrigation, construction

Case Name : In re M/s. Kababhai Popatbhai Savalia (Shreeji Earth Movers (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/43/2021
Date of Judgement/Order : 11/08/2021
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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GSRDC is a Government Entity: GST AAR Gujarat

Case Name : In re Gujarat State Road Development Corporation (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/42/2021
Date of Judgement/Order : 11/08/2021
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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‘Ammonium Sulphate’ is classifiable at HSN 310221

Case Name : In re  Willmart Enterprise (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/41/2021
Date of Judgement/Order : 11/08/2021
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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