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ITC not eligible on construction of own building, rooms for leasing

Case Name : In re Indag Rubber Limited (GST AAAR Rajasthan)
Appeal Number : Advance Ruling No. RAJ/AAAR/05/2020-21
Date of Judgement/Order : 29/01/2021
Related Assessment Year :
Courts : AAAR (544) AAR Rajasthan (197) Advance Rulings (3785)
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GST on support services for research on Prevention of Epilepsy

Case Name : In re Vivaan Ventures (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 05/2021
Date of Judgement/Order : 29/01/2021
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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GST on diagnostic & treatment services rendered to Hospitals/Labs/biobanks registered outside India

Case Name : In re Dr. H.B. Govardhan (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 04/2021
Date of Judgement/Order : 29/01/2021
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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GST payable on manpower services to Kuvempu University

Case Name : In re KSF-9 Corporate Services Pvt. Ltd. (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 03/2021
Date of Judgement/Order : 29/01/2021
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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GST on Manpower Services payable on Gross Amount

Case Name : In re Dr. Ravi Prasad M.P.(GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 02/2021
Date of Judgement/Order : 29/01/2021
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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HC allowed IGST refund against artificially inflated CGST & SGST

Case Name : Radheshyam Spinning Pvt Ltd Versus Union Of India (Gujarat High Court)
Appeal Number : Special Application No. 20759 of 2018
Date of Judgement/Order : 29/01/2021
Related Assessment Year :
Courts : All High Courts (14159) Gujarat High Court (1144)
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Cera Audit of Private Entity Not Permitted In GST

Case Name : Kiran Gems Private Limited Vs Union of India and Ors. (Bombay High Court)
Appeal Number : Writ Petition No. 1135 of 2019
Date of Judgement/Order : 29/01/2021
Related Assessment Year :
Courts : All High Courts (14159) Bombay High Court (1907)
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HC orders release of Trucks seized from office premises of writ applicant

Case Name : Surya Roadways Vs Senior Intelligence Officers (SIO) (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 13354 Of 2020
Date of Judgement/Order : 28/01/2021
Related Assessment Year :
Courts : All High Courts (14159) Gujarat High Court (1144)
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Bail application rejected in Alleged bogus GST refund & wrongful ITC availment case

Case Name : Rakesh Arora Vs State of Punjab (Punjab And Haryana High Court)
Appeal Number : CRM-M-1511-2021
Date of Judgement/Order : 28/01/2021
Related Assessment Year :
Courts : All High Courts (14159) Punjab and Haryana HC (459)
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Zip Rolls classifiable under Tariff Item 96072000

Case Name : In re The Roll Company (Prop. Shri Bhavin Ramesh Shah)  (GST AAAR Gujarat)
Appeal Number : Advance Ruling (Appeal) No. GUJ/GAAAR/APPEAL/2021/02
Date of Judgement/Order : 28/01/2021
Related Assessment Year :
Courts : AAAR (544) AAR Gujarat (406) Advance Rulings (3785)
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