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Sale of plots is not a supply under GST

Case Name : In re Shantilal Real Estate Services (GST AAR Goa)
Appeal Number : Advance Ruling No. GOA/GAAR/02 of 2020-21/340
Date of Judgement/Order : 18/05/2021
Related Assessment Year :
Courts : AAR Goa (25) Advance Rulings (3785)
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Delhi HC quashes provisional attachment order of bank a/c of Director on fake ITC allegations on its company

Case Name : Roshni Sana Jaiswal Vs Commissioner Of Central Taxes (Delhi High Court)
Appeal Number : W.P.(C) 2348/2021 & CM No. 6860/2021
Date of Judgement/Order : 12/05/2021
Related Assessment Year :
Courts : All High Courts (14158) Delhi High Court (3420)
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Personal bank accounts of promoters cannot be attached under CGST

Case Name : Roshani Sana Jaiswal Vs Commissioner of Central Taxes (Delhi High Court)
Appeal Number : WP(C) No. 2348 of 2021
Date of Judgement/Order : 12/05/2021
Related Assessment Year :
Courts : All High Courts (14158) Gujarat High Court (1144)
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No connection between FEMA & IGST Act for realisation of foreign exchange for export of goods

Case Name : Vandna Pharma Industries Vs Commissioner of Goods and Service Tax (Delhi High Court)
Appeal Number : W.P.(C) No. 5228/2021
Date of Judgement/Order : 07/05/2021
Related Assessment Year :
Courts : All High Courts (14158) Delhi High Court (3420)
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Placement of specified medical instruments to unrelated customers without consideration for a specific period constitute supply

Case Name : In re M/s. Abbott Healthcare Pvt. Ltd. (GST AAR Kerala)
Appeal Number : Advance Ruling Order No. KER/97/2021
Date of Judgement/Order : 07/05/2021
Related Assessment Year :
Courts : AAR Kerala (179) Advance Rulings (3785)
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GST on Supply by India Branch of US Company to customers located outside India

Case Name : In re Sutherland Mortgage Services Inc. (GST AAR Kerala)
Appeal Number : Advance Ruling No. KER/96/2021
Date of Judgement/Order : 07/05/2021
Related Assessment Year :
Courts : AAR Kerala (179) Advance Rulings (3785)
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GST Advance ruling application submitted without fees payment allowed to be withdrawn

Case Name : In re Healersark Resources Private Limited (GST AAR Tamilnadu)
Appeal Number : Order No. TN/18/ARA/2021
Date of Judgement/Order : 07/05/2021
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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‘Track assembly’ is an accessory to Motor vehicle – 28% GST Payable

Case Name : In Re Daebu Automotive Seat India Private Limited (GST AAR Tamilnadu)
Appeal Number : TN/17/ARA/2021
Date of Judgement/Order : 07/05/2021
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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AAR allowed applicant to withdraw application filed with incorrect information

Case Name : In re Security And Intelligence Services (India)LTD (GST AAR Tamilnadu)
Appeal Number : TN/16/ARA/2021
Date of Judgement/Order : 07/05/2021
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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Section 16(2)(c) CGST Act 2017 Vires challenged in Orissa HC

Case Name : M/s. Shree Gobind Alloys Pvt. Ltd. Vs Union of India and others (Orissa High Court)
Appeal Number : W.P.(C) No. 16242 of 2021
Date of Judgement/Order : 05/05/2021
Related Assessment Year :
Courts : All High Courts (14158) Orissa High Court (271)
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