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Recipient of services cannot file AAR Application

Case Name : In re Hubli-Dharwad Municipal Corporation (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 26/2021
Date of Judgement/Order : 19/04/2021
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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GST Payable on License fees from contractors for vehicle parking on Railway premises

Case Name : M. Srinivasan Vs Union of India (Madras High Court)
Appeal Number : WP Nos. 446, 6124, 29797 & 30685 of 2018
Date of Judgement/Order : 17/04/2021
Related Assessment Year :
Courts : All High Courts (14158) Madras High Court (1788)
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Pharmaceutical Reference Standards classifiable under CTH 38220090

Case Name : In re Analytica Chemie Inc. (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 25/2021
Date of Judgement/Order : 16/04/2021
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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GST on Pharmaceutical Reference Standards (Prepared Laboratory Reagents)

Case Name : In re M/s Kaustubha Scientific Research Laboratory Private Ltd. (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 24/2021
Date of Judgement/Order : 16/04/2021
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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No GST on Books delivered from warehouse located in USA to customers outside India

Case Name : In re Guitar Head Publishing LLP. (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 23/2021
Date of Judgement/Order : 16/04/2021
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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ITC not eligible on Promotional Products used in promotion of own Brand

Case Name : In re Page Industries Ltd. (AAAR GST Karnataka)
Appeal Number : Order No. KAR/AAAR/05/2021
Date of Judgement/Order : 16/04/2021
Related Assessment Year :
Courts : AAAR (544) AAR Karnataka (491)
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GST on two or three-wheeled battery powered electric vehicle

Case Name : In re Anjali Enterprises (GST AAR Odisha)
Appeal Number : Order No. 01/ODISHA-AAR/2021-22
Date of Judgement/Order : 15/04/2021
Related Assessment Year :
Courts : AAR Odisha (44) Advance Rulings (3785)
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Running of Business by Manager not sufficient ground for Bail in GST Evasion Case

Case Name : Smt. Chhaya Devi Vs Union Of India (Andhra Pradesh High Court)
Appeal Number : Criminal Misc. Bail Application No. 15190 of 2021
Date of Judgement/Order : 13/04/2021
Related Assessment Year :
Courts : All High Courts (14158) Andhra Pradesh HC (229)
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GST department withdraws summon issued without application of mind

Case Name : Ankit Bindal Vs Pr. Commissioner of Central Goods And Services Tax Delhi North (Delhi High Court)
Appeal Number : W.P.(C) 3968/2021
Date of Judgement/Order : 12/04/2021
Related Assessment Year :
Courts : All High Courts (14158) Delhi High Court (3420)
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HC allows Interim release of goods as petitioner already paid Tax & Penalty

Case Name : Mahakali Transport Vs State of Punjab (Punjab High Court)
Appeal Number : Case No. CM 5455-CWP-2021 & CM-5485-CWP-2021 in CWP-4939-2021
Date of Judgement/Order : 09/04/2021
Related Assessment Year :
Courts : All High Courts (14158) Punjab and Haryana HC (459)
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