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HC dismisses VAT Assessment order passed merely based on report of Enforcement Wing

Case Name : Next IT World Vs Assistant Commissioner (CT) (Madras High Court)
Appeal Number : W.P.(MD)Nos.9822 to 9824 of 2018
Date of Judgement/Order : 01/03/2021
Related Assessment Year :
Courts : All High Courts (14157) Madras High Court (1788)
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Property tax exemption was allowable on hostels for students & residential accommodation for nuns

Case Name : Government of Kerala & Anr. Vs Mother Superior Adoration Convent (Supreme Court of India)
Appeal Number : Civil Appeal No. 202 of 2012
Date of Judgement/Order : 01/03/2021
Related Assessment Year :
Courts : Supreme Court of India (2389)
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Mixing of rubber compound on materials supplied by principal is Job Work

Case Name : In re Eastern Polymers (GST AAR Kerala)
Appeal Number : Advance Ruling No. KER/35/2019
Date of Judgement/Order : 01.03.2019
Related Assessment Year :
Courts : AAR Kerala (179) Advance Rulings (3785)
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PVC Carpet Mat is applicable to rate of GST at 18% (9% each of CGST & SGST)

Case Name : In re Soft turf (GST AAAR Kerala)
Appeal Number : Order No. AAR/11/20
Date of Judgement/Order : 01/03/2021
Related Assessment Year :
Courts : AAAR (544) AAR Kerala (179) Advance Rulings (3785)
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GST payable on amount received as reimbursement of discount or rebate

Case Name : In re Santhosh Distributors Kottayam (GST AAAR Kerala)
Appeal Number : Order No. AAR/10/20
Date of Judgement/Order : 01/03/2021
Related Assessment Year :
Courts : AAAR (544) AAR Kerala (179) Advance Rulings (3785)
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Rohtak Court grants transit remand of accused to Patiala Court in GST evasion case

Case Name : Parveen Jain Vs Directorate of GST Intelligence (Rohtak Court)
Appeal Number :
Date of Judgement/Order : 01/03/2021
Related Assessment Year :
Courts : All High Courts (14157)
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Under CGST Act delay cannot be condoned after expiry of 30+30 days period

Case Name : N.M.D.C. Vs Authority For Advance Ruling (Karnataka High Court)
Appeal Number : Writ Petition No.1393/2021 ( T-Res)
Date of Judgement/Order : 26/02/2021
Related Assessment Year :
Courts : All High Courts (14157) Karnataka High Court (655)
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Order passed under one enactment cannot be basis for levying tax under another enactment with different Tax Levy Points

Case Name : State Of Karnataka Vs Deccan Mining Syndicate Pvt. Ltd. (Karnataka High Court)
Appeal Number : S. T. R. P. NO. 420 OF 2017
Date of Judgement/Order : 26/02/2021
Related Assessment Year :
Courts : All High Courts (14157) Karnataka High Court (655)
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Issue already pending with proper officer – AAR rejects application

Case Name : In re Crux Biotech India Pvt Ltd. (GST AAR Andhra Pradesh)
Appeal Number : Advance Ruling No. 13/AP/GST/2021
Date of Judgement/Order : 26/02/2021
Related Assessment Year :
Courts : AAR Andhra Pradesh (182) Advance Rulings (3785)
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GST on supply of food inside the restaurant (branch) situated in zoological garden

Case Name : Hotel Sandesh Private Limited (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 10/2021
Date of Judgement/Order : 26/02/2021
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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