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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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HC allows GST Registration with effect from 1st July 2017

Case Name : JAP Modular Furniture Concepts Pvt. Ltd. Vs. State Of Gujarat (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 20885 of 2019
Date of Judgement/Order : 19/03/2021
Related Assessment Year :
Courts : All High Courts (14159) Gujarat High Court (1144)
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Allow revision of GST TRAN- 1 Form electronically or manually: HC

Case Name : Precision Gasification Services Pvt. Ltd. Vs Union of India (Gujarat High Court)
Appeal Number : Special Civil Application No. 19818 of 2019
Date of Judgement/Order : 18/03/2021
Related Assessment Year :
Courts : All High Courts (14159) Gujarat High Court (1144)
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Denial of ITC refund for technical glitches in GSTN software is unfair

Case Name : Tvl. Mehar Tex Vs Commissioner of Central GST And Central Excise (Madras High Court)
Appeal Number : W.P.(MD)Nos. 22996, 22999 & 23001 of 2019
Date of Judgement/Order : 18/03/2021
Related Assessment Year :
Courts : All High Courts (14159) Madras High Court (1788)
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HC instructs GST search team to ensure privacy

Case Name : Mridul Tobie Inc. Vs Additional Director General, DGGI & Ors. (Delhi High Court)
Appeal Number : W.P.(C) 2420/2021
Date of Judgement/Order : 17/03/2021
Related Assessment Year :
Courts : All High Courts (14159) Delhi High Court (3420)
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GST Refund cannot be denied without issuing SCN

Case Name : Navneet R. Jhanwar Vs State Tax Officer and others (Jammu and Kashmir High Court)
Appeal Number : WP(C) No. 443/2021
Date of Judgement/Order : 17/03/2021
Related Assessment Year :
Courts : All High Courts (14159) Jammu & Kashmir HC (46)
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IGST under RCM payable on purchase of e-goods from foreign suppliers

Case Name : In re Amogh R. Bhatwadekar (GST AAAR Maharashtra)
Appeal Number : Advance Ruling No. MAH/AAAR/RS-SK/34/2020-21
Date of Judgement/Order : 16/03/2021
Related Assessment Year :
Courts : AAAR (544) AAR Maharashtra (494) Advance Rulings (3785)
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AAR Karnataka allows withdrawal of application to Great Lakes E-Learning Services

Case Name : In re Great Lakes E-Learning Services Pvt. Ltd. (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 13/2021
Date of Judgement/Order : 16/03/2021
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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GST on goodwill at the time of retirement of Partners; AAR withdrawn

Case Name : In re Shiv Shankara Health Care Enterprises (GST AAR Tamilnadu)
Appeal Number : Advance Ruling No. TN/06/ARA/2021
Date of Judgement/Order : 16/03/2021
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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NAA directs DGAP to reinvestigate alleged profiteering by Prestige Estate Projects Ltd.

Case Name : Deepak Naik Vs Prestige Estate Projects Ltd. (NAA)
Appeal Number : I.O. No. 01/2021
Date of Judgement/Order : 16/03/2021
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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