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GST: HC accepts Plea Challenging Provisions regarding Deemed Value of Land Instead of Actual Cost

Case Name : Munjaal Manishbhai Bhatt Vs Union of India (Gujarat High Court)
Appeal Number : Special Civil Application No. 1350 of 2021
Date of Judgement/Order : 27/01/2021
Related Assessment Year :
Courts : All High Courts (14157) Gujarat High Court (1144)
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GST registration cancellation order cannot be passed without issuing SCN

Case Name : Syed Jafar Abbas Vs Commercial Tax Officer (High Court Gujarat)
Appeal Number : R/Special Civil Application No. 14423 Of 2020
Date of Judgement/Order : 27/01/2021
Related Assessment Year :
Courts : All High Courts (14157) Gujarat High Court (1144)
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Writ filed against constitutional validity of Section 16(4) of GST Act, 2017

Case Name : Surat Mercantile Association & 5 Other(S) Vs Union Of India & 2 Other(S) (Gujarat High Court)
Appeal Number : Special Civil Application No. 13794 of 2020
Date of Judgement/Order : 27/01/2021
Related Assessment Year :
Courts : All High Courts (14157) Gujarat High Court (1144)
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ITC meant for outward supply of Bullions cannot be used against Castor Oil Seed

Case Name : In re Aristo Bullion Pvt Ltd (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/15/2021
Date of Judgement/Order : 27/01/2021
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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GST on Supply of Bollards, Buoys, frontal frames with fascia pads

Case Name : In re Trellborg Marine Systems pvt. Ltd. (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/14/2021
Date of Judgement/Order : 27/01/2021
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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AMTS qualified as ‘Local Authority’ under CGST Act, 2017

Case Name : In re Ahmedabad Municipal Transport Service (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/13/2021
Date of Judgement/Order : 27/01/2021
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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Stevedoring, transportation, storage, bagging, stuffing & again transportation of goods is Export of Services WEF 01.02.2019

Case Name : In re Manoj Bhagwan Mansukhani (M/s. Rishi Shipping) (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/12/2021
Date of Judgement/Order : 27/01/2021
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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AAR Telangana allows Ace Urban Infocity to withdraw Application

Case Name : In re Ace Urban Infocity (GST AAR Telangana)
Appeal Number : TSAAR Order No. 02/2021
Date of Judgement/Order : 27/01/2021
Related Assessment Year :
Courts : AAR Telangana (164) Advance Rulings (3785)
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GST Provisional Section 83 Attachment cannot be invoked if no pending proceedings

Case Name : Piyush Shamjibhai Vasoya Vs Union of India (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 16437 of 2020
Date of Judgement/Order : 27/01/2021
Related Assessment Year :
Courts : All High Courts (14157) Gujarat High Court (1144)
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Eligibility of Transitional Credit is not under Advance Ruling purview

Case Name : In re Shapoorji Pallonji and Company Private Limited (GST AAAR Tamilnadu)
Appeal Number : A.R.Appeal No. 03/2020/AAAR & ORDER-in-Appeal No. AAAR/01/2021 (AR)
Date of Judgement/Order : 25/01/2021
Related Assessment Year :
Courts : AAAR (544) Advance Rulings (3785)
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