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Enable submission of rectified Form GST TRAN-2: HC

Case Name : Jigar Cars Pvt. Ltd. Vs Union of India (Gujarat High Court)
Appeal Number : R/SPECIAL Civil Application No. 15631
Date of Judgement/Order : 23/03/2021
Related Assessment Year :
Courts : All High Courts (14158) Gujarat High Court (1144)
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Notice for recovery under GST must be issued in Form GST DRC 07

Case Name : Rajkamal Builder Infrastructure Private Limited Vs Union of India (Gujarat High Court)
Appeal Number : Special Civil Application No. 21534 of 2019
Date of Judgement/Order : 23/03/2021
Related Assessment Year :
Courts : All High Courts (14158) Gujarat High Court (1144)
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No Simultaneous Investigations by State & Central GST Authorities of same Assessee

Case Name : Sonam Berlia Vs State of Odisha and others (Orissa High Court)
Appeal Number : W.P.(C) No.157 of 2020
Date of Judgement/Order : 23/03/2021
Related Assessment Year :
Courts : All High Courts (14158) Orissa High Court (271)
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‘C’ Forms cannot be rejected for Mismatch without providing the Opportunity

Case Name : Prayas Automation Pvt. Ltd. Vs State of Tripura (Tripura High Court)
Appeal Number : WP(C) No. 364/2016
Date of Judgement/Order : 22/03/2021
Related Assessment Year :
Courts : All High Courts (14158) Tripura High Court (49)
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Sales Tax on Lease rental against goods supplied in the course of Import by NBFC

Case Name : Russell Credit Ltd. Vs Commercial Tax Officer (Madras High Court)
Appeal Number : W.P. Nos. 37341 and 37342 of 2007
Date of Judgement/Order : 22/03/2021
Related Assessment Year :
Courts : All High Courts (14158) Madras High Court (1788)
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Composite services with training services as principal supply classifiable under SAC 999294 

Case Name : In re Prettl Automotive India Pvt. Ltd. (GST AAAR Maharashtra)
Appeal Number : Advance Ruling No.MAH/AAAR/RS-SK/35/2020-21
Date of Judgement/Order : 22/03/2021
Related Assessment Year :
Courts : AAAR (544) AAR Maharashtra (494) Advance Rulings (3785)
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GST on Supply of catering services to educational institution

Case Name : In re Manoj Mittal (GST AAR West Bengal)
Appeal Number : Order No. 18/WBAAR/2020-21
Date of Judgement/Order : 22/03/2021
Related Assessment Year :
Courts : AAR West Bangal (240) Advance Rulings (3785)
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GST on Supply of drinking water at concessional rate by charitable organisation

Case Name : In re Vijayavahini Charitable Foundation (GST AAR Andhra Pradesh)
Appeal Number : AAR No. 14/AP/GST/2021
Date of Judgement/Order : 20/03/2021
Related Assessment Year :
Courts : AAR Andhra Pradesh (182) Advance Rulings (3785)
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VAT on AC service Charges – HC referred matter Back to Officer for fresh Adjudication

Case Name : Tvl. Weather Maker Vs Commissioner of Commercial Taxes (Madras High Court)
Appeal Number : W.P. (MD) No. 6897 of 2018
Date of Judgement/Order : 19/03/2021
Related Assessment Year :
Courts : All High Courts (14158) Madras High Court (1788)
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Works Contract to construct IIT, Bhubaneswar to be considered as Composite Supply Contract

Case Name : In re NBCC (India) Limited (GST AAAR Odisha)
Appeal Number : Advance Ruling Order No. 02/ODISHA-AAAR/Appeal/2020-21
Date of Judgement/Order : 19/03/2021
Related Assessment Year :
Courts : AAAR (544) AAR Odisha (44) Advance Rulings (3785)
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