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CST Assessment without giving sufficient opportunity is invalid; HC imposes Cost

Case Name : Spacewood Furnishers Pvt. Ltd. State of Telangana (Telangana High Court)
Appeal Number : WP. No. 9165 of 2021
Date of Judgement/Order : 09/04/2021
Related Assessment Year :
Courts : All High Courts (14157) Telangana High Court (147)
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Flavoured milk merits classification under tariff heading 22029030

Case Name : In re Tirumala Milk Products Pvt Ltd (GST AAAR Andhra Pradesh)
Appeal Number : Advance Ruling Order /AAAR/AP/01(GST)/2021
Date of Judgement/Order : 09/04/2021
Related Assessment Year :
Courts : AAAR (544) AAR Andhra Pradesh (182) Advance Rulings (3785)
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Refund of Inverted Duty on Input Services: SC to hear on 28th April Finally

Case Name : Union of India & Anr. Vs. The Quarry Owners Association & Ors. (Union of India)
Appeal Number : Petition(s) for Special Leave to Appeal (C) No.16003/2020
Date of Judgement/Order : 08/04/2021
Related Assessment Year :
Courts : Supreme Court of India (2389)
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18% GST applies on Biomass Fired (Steam) Boilers & Agro Waste Thermic Fluid Heater

Case Name : In re Isotex Corporation Pvt. Ltd. (GST AAAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAAR/APPEAL/2021/16
Date of Judgement/Order : 08/04/2021
Related Assessment Year :
Courts : AAAR (544) AAR Gujarat (406) Advance Rulings (3785)
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‘Fusible interlining fabric of cotton’ classifiable under Heading 5903

Case Name : In re Girish Rathod (GST AAAR Gujarat)
Appeal Number : Advance Ruling (Appeal) No. GUJ/GAAAR/APPEAL/2021/15
Date of Judgement/Order : 08/04/2021
Related Assessment Year :
Courts : AAAR (544) AAR Gujarat (406) Advance Rulings (3785)
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Plastic Mechanical Liquid Dispense liable to 18% GST

Case Name : In re Pooja Enterprise (GST AAAR Gujarat)
Appeal Number : Advance Ruling (Appeal) No. GUJ/GAAAR/APPEAL/2021/14
Date of Judgement/Order : 08/04/2021
Related Assessment Year :
Courts : AAAR (544) AAR Gujarat (406) Advance Rulings (3785)
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GST registration cancellation for issue of invoice without supply of goods is valid

Case Name : Om Trading Company Vs Deputy Commissioner of State Tax and others (Madhya Pradesh High Court)
Appeal Number : Writ Appeal No.1823/2019
Date of Judgement/Order : 07/04/2021
Related Assessment Year :
Courts : All High Courts (14157) Madhya Pradesh HC (177)
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No GST to be paid during Search & Seizure unless accepted as GST liability

Case Name : Shri Nandhi Dhall Mills India Private Limited Vs Senior Intelligence Officer (Madras High Court)
Appeal Number : W.P. No. 5192 of 2020
Date of Judgement/Order : 07/04/2021
Related Assessment Year :
Courts : All High Courts (14157) Madras High Court (1788)
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GST on pick-up charges paid to the owner / driver

Case Name : In re Kou-Chan Technologies Private Limited (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 22/2021
Date of Judgement/Order : 07-04-2021
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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GST Assessment Order passed without granting opportunity of being heard; Quashed by the Andhra Pradesh HC

Case Name : GRT Hotels & Resorts Pvt. Ltd. Vs. State of Andhra Pradesh & Anr (Andhra Pradesh HC)
Appeal Number : WP No. 7584 of 2021
Date of Judgement/Order : 06/04/2021
Related Assessment Year :
Courts : All High Courts (14157) Andhra Pradesh HC (229)
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