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Constitutionality of section 13(8)(b) of IGST Act, 2017 | Bombay HC

Case Name : Dharmendra M. Jani Vs Union of India And Others (Bombay High Court)
Appeal Number : Writ Petition No. 2031 of 2018
Date of Judgement/Order : 17/06/2021
Related Assessment Year :
Courts : All High Courts (14158) Bombay High Court (1906)
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ITC not eligible on development work of land to be leased

Case Name : In re RIICO, Tilak Marg (GST AAAR Rajasthan)
Appeal Number : Advance Ruling No. RAJ/AAAR/06/2020-21
Date of Judgement/Order : 17/06/2021
Related Assessment Year :
Courts : AAAR (544) AAR Rajasthan (197) Advance Rulings (3785)
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AAR cannot determine whether GST liability is justified/valid or amount to double taxation or not

Case Name : In re Bhopal Dugdh Sangh Sahakari Maryadit (GST AAR Madhya Pradesh)
Appeal Number : Order No. 5/2021
Date of Judgement/Order : 17/06/2021
Related Assessment Year :
Courts : AAR Madhya Pradesh (107) Advance Rulings (3785)
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Epoxidised Soya bean Oil classifiable under tariff item 1518

Case Name : In re Dhanraj Organics Private Limited (GST AAR Madhya Pradesh)
Appeal Number : Order No. 04/2020 (Rectified to Order No. 04/2021)
Date of Judgement/Order : 17/06/2021
Related Assessment Year :
Courts : AAR Madhya Pradesh (107) Advance Rulings (3785)
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Mere acceptance of joint custody of goods not amounts to Supply

Case Name : In re Mohammad Arif Mohammad Latif (GST AAR Madhya Pradesh)
Appeal Number : Advance Ruling order No. 03/2021
Date of Judgement/Order : 17/06/2021
Related Assessment Year :
Courts : AAR Madhya Pradesh (107) Advance Rulings (3785)
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Department should provide reason for blocking input tax credit

Case Name : M/s Mili Enterprise Vs Union of India (Gujrat High Court)
Appeal Number : R/Special Civil Application No. 6575 of 2021
Date of Judgement/Order : 16/06/2021
Related Assessment Year :
Courts : All High Courts (14158) Gujarat High Court (1144)
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Fake GST invoices case: HC ask petitioner to approach Court of Special Judge for Economic Offences

Case Name : Vennapusa Venkata Subba Reddy Vs Union of India (Andhra Pradesh High Court)
Appeal Number : Writ Petition No. 8755 of 2019
Date of Judgement/Order : 16/06/2021
Related Assessment Year :
Courts : All High Courts (14158) Andhra Pradesh HC (229)
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GST on scientific & technical instruments/equipment supplied to NCPOR

Case Name : In re Thermo Fisher Scientific India Pvt. Ltd (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA-45/2019-20/B-15
Date of Judgement/Order : 14/06/2021
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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GST payable on operating mini AC buses for BEST

Case Name : In re M P Enterprises & Associates Limited (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA-37/2020-21/B-16
Date of Judgement/Order : 14/06/2021
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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GST Appellate Authority should adopt more liberal approach in matters of condonation of delay

Case Name : M/s. Shree Udyog Vs Commissioner of State Tax Odisha (Orissa High Court)
Appeal Number : W.P.(C) No. 14887 of 2021
Date of Judgement/Order : 10/06/2021
Related Assessment Year :
Courts : All High Courts (14158) Orissa High Court (271)
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