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State Governments cannot levy electricity duty on inter-State sale of electricity: Tripura High Court

Case Name : ONGC Tripura Power Company Ltd. Vs State of Tripura (Tripura High Court)
Appeal Number : WP(C) No.14/2021
Date of Judgement/Order : 31/03/2021
Related Assessment Year :
Courts : All High Courts (14157) Tripura High Court (49)
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GST: Only Commissioner can carry out provisional attachment

Case Name : Praful Nanji Satra Vs State of Maharashtra (Bombay High Court)
Appeal Number : Writ Petition(L) No. 5182 of 2020
Date of Judgement/Order : 31/03/2021
Related Assessment Year :
Courts : All High Courts (14157) Bombay High Court (1906)
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GST on Quality material testing & Geophysical survey investigation

Case Name : In re Tamilnadu Water Supply And Drainage Board (GST AAR Tamilnadu)
Appeal Number : TN/11/ARA/2021
Date of Judgement/Order : 31/03/2021
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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No ITC on pipeline for unloading Propane/Butane from Vessel/Jetty to Terminal

Case Name : In re SHV Energy Private Limited (AAR GST Tamilnadu)
Appeal Number : Advance Ruling Order No. 10/AAR/2021
Date of Judgement/Order : 31/03/2021
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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Do not harass lawyers exempt from GST by sending notices: Orissa HC

Case Name : Devi Prasad Tripathy Vs. Principal Commissioner CGST and Central Excise (Orissa High Court)
Appeal Number : W.P.(C) No. 27727 of 2020
Date of Judgement/Order : 31/03/2021
Related Assessment Year :
Courts : All High Courts (14157) Orissa High Court (271)
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Freight charges not includable in sale price for calculating taxable turn over under Orissa Sales Tax

Case Name : Utkal Moulders Vs State of Orissa (Orissa High Court)
Appeal Number : Strev No.29 of 2010
Date of Judgement/Order : 30/03/2021
Related Assessment Year :
Courts : All High Courts (14157) Orissa High Court (271)
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Services by TANGEDCO to TANTRANSCO not constitutes electricity distribution service

Case Name : In re Tamil Nadu Generation and Distribution Corporation Limited (GST AAAR Tamilnadu)
Appeal Number : Advance Ruling Appeal No. TN/AAAR/12/2021 (AR)
Date of Judgement/Order : 30/03/2021
Related Assessment Year :
Courts : AAAR (544) AAR Tamilnadu (407) Advance Rulings (3785)
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Time of supply of gift vouchers / gift cards under GST

Case Name : In re Kalyan Jewellers India Limited (GST AAAR Tamilnadu)
Appeal Number : Advance Ruling Appeal No. TN/AAAR/11/2021(AR)
Date of Judgement/Order : 30/03/2021
Related Assessment Year :
Courts : AAAR (544) AAR Tamilnadu (407) Advance Rulings (3785)
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GST on composite Supply to Greater Chennai Corporation

Case Name : In re Unique Aqua Systems (GST AAR Tamilnadu)
Appeal Number : Order No. 09/AAR/2021
Date of Judgement/Order : 30/03/2021
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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Reasonable Opportunity of being heard to dealer must prior to framing Assessment Order: HC

Case Name : Sham Interiors Vs Assistant Commercial Tax Officer (Madras High Court)
Appeal Number : W.P. Nos. 7933 and 7928 of 2021
Date of Judgement/Order : 29/03/2021
Related Assessment Year :
Courts : All High Courts (14157) Madras High Court (1788)
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