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GST on Solar HT XLPE & LT XLPE Cables- No Decision by AAR due to non-submission of details

Case Name : In re Apar Industries ltd. (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/03/2021
Date of Judgement/Order : 20/01/2021
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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GST on supply installation, operation & maintenance of Greenfield Public Street Lighting System

Case Name : In re Nexustar Lighting Project Private Limited (GST AAR Odisha)
Appeal Number : Order No.03/ODISHA-AAR/2020-21
Date of Judgement/Order : 20/01/2021
Related Assessment Year :
Courts : AAR Odisha (44) Advance Rulings (3785)
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GST on Solar DC Cables- No Decision by AAR due to non-submission of details

Case Name : In re Apar Industries Limited (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/02/2021
Date of Judgement/Order : 20/01/2021
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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GST on reverse charge basis on amount paid for reimbursement of Stamp tax as pure agent

Case Name : In re Enpay Transformer Components India Private Limited. (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/01/2021
Date of Judgement/Order : 20/01/2021
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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Rule 138(5) not applies to goods transported from one state to another state

Case Name : UP and UP Elevators Vs State of Kerala (Kerala High Court)
Appeal Number : WP(C). No. 1441 of 2021(E)
Date of Judgement/Order : 19/01/2021
Related Assessment Year :
Courts : All High Courts (14159) Kerala High Court (918)
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Allow ‘NIXI’ to rectify bona fide human error in Form GST TRAN-1: HC

Case Name : National Internet Exchange of India Vs Union of India & Ors. (Delhi High Court)
Appeal Number : W.P.(C) 10795/2020
Date of Judgement/Order : 19/01/2021
Related Assessment Year :
Courts : All High Courts (14159) Delhi High Court (3420)
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NO ITC on construction material to provide constructions services for furtherance of business

Case Name : In re Karthikeya Projects (GST AAR Andhra Pradesh)
Appeal Number : Advance Ruling AAR No. 09/AP/GST/2021
Date of Judgement/Order : 19/01/2021
Related Assessment Year :
Courts : AAR Andhra Pradesh (182) Advance Rulings (3785)
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Petitioner cannot be made to suffer for No provision of restoration of GST registration in Software: HC

Case Name : Vidyut Majdoor Kalyan Samiti Vs State of U.P. (Allahabad High Court)
Appeal Number : Writ Tax No. 638 of 2020
Date of Judgement/Order : 18/01/2021
Related Assessment Year :
Courts : All High Courts (14159) Allahabad High Court (809)
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Cash credit account cannot be attached provisionally under GST

Case Name : Formative Tex Fab Vs State Of Gujarat (Gujarat High Court)
Appeal Number : Special Civil Application No. 14059 of 2020
Date of Judgement/Order : 18/01/2021
Related Assessment Year :
Courts : All High Courts (14159) Gujarat High Court (1144)
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Bail refused to person accused of Rs. 45 Crore GST Evasion

Case Name : Avijeet Saluja Vs CGST (Patiala High Court)
Appeal Number :
Date of Judgement/Order : 18/01/2021
Related Assessment Year :
Courts : District Court (66)
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