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GST payable on transfer of leasehold rights

Case Name : In re India Pistons Limited (GST AAR Tamil Nadu)
Appeal Number : Order No. 26/AAR/2021
Date of Judgement/Order : 30/07/2021
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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INOX cannot utilise ITC of GST restricted under Section 17(5)(d) Charged by IPL

Case Name : In re INOX Air Products Pvt Ltd (GST AAR Tamilnadu)
Appeal Number : Order No. 25/AAR/2021
Date of Judgement/Order : 30/07/2021
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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AAR allows ‘SNG Envirosolutions Private Limited’ to withdraw Application

Case Name : In re SNG Envirosolutions Private Limited (GST AAR West Bengal)
Appeal Number : Advance Ruling Order No. 06/WBAAR/2021-22
Date of Judgement/Order : 30/07/2021
Related Assessment Year :
Courts : AAR West Bangal (240) Advance Rulings (3785)
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Pure services related to drinking water to Govt Dept exempt from GST

Case Name : In re C M S Engineering Concern (AAR West Bengal)
Appeal Number : Advance Rulings No. 05/WBAAR/2021-22
Date of Judgement/Order : 30/07/2021
Related Assessment Year :
Courts : AAR West Bangal (240) Advance Rulings (3785)
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AAR refuses to admit application as issue was pending

Case Name : In re Sree Krishna Rice Mill (GST AAR West Bengal)
Appeal Number : Advance Ruling Order No. 04/WBAAR/2021-22
Date of Judgement/Order : 30/07/2021
Related Assessment Year :
Courts : AAR West Bangal (240) Advance Rulings (3785)
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AAR Maharashtra allowed ‘J.M Livestock Private Limited’ to withdraw application

Case Name : In re J.M Livestock Private Limited (GST AAR Maharashtra)
Appeal Number : No. GST-ARA-124/2019-20/B-40
Date of Judgement/Order : 30/07/2021
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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Payment of interest liability in installments is allowed due to pandemic situation

Case Name : Aich Brothers Vs Union of India (Gauhati High Court)
Appeal Number : Case No. WP(C)/3222/2021
Date of Judgement/Order : 13/07/2021
Related Assessment Year :
Courts : All High Courts (14157) Guwahati High Court (123)
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Power to extend period to be exercised before expiry of original limitation period

Case Name : Cobra Instalaciones Y Servicios, S.A. Vs Commissioner of Sales Tax (Orissa High Court) W.P. (C) No.15956 of 2013
Appeal Number : 29/07/2021
Date of Judgement/Order :
Related Assessment Year :
Courts : All High Courts (14157) Orissa High Court (271)
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HC set aside ex-parte order passed without allowing due opportunity of hearing

Case Name : V.S. Enterprises Vs State of U.P. (Allahabad High Court)
Appeal Number : Writ Tax No. 414 of 2021
Date of Judgement/Order : 29/07/2021
Related Assessment Year :
Courts : All High Courts (14157) Allahabad High Court (809)
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Amendment in TN VAT Act for rectification of an anomaly is retrospective: HC

Case Name : Nezone Tubes Limited Vs The Assistant Commissioner (CT) (Madras High Court)
Appeal Number : W.P. No. 4176 of 2014
Date of Judgement/Order : 14/07/2021
Related Assessment Year :
Courts : All High Courts (14157) Madras High Court (1788)
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