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GST on Geo Membrane for Waterproof Lining fabrics (Pond Liner)

Case Name : In re Ananta Synthetic Innovations (GST AAR Gujarat)
Appeal Number : Advance Ruling No. Guj/Gaar/R/107/2020
Date of Judgement/Order : 30/12/2020
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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GST on supply of Occupational Health Check-up service by hospital

Case Name : In re M/s Baroda Medicare Private Limited (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/106/2020
Date of Judgement/Order : 30/12/2020
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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GST AAR application rejected for non-payment of fees

Case Name : In re M/s. Wiptech Peripheral pvt. Ltd. (GST AAR Gujarat)
Appeal Number : Admission Order No. GUJ/GAAR/ADM/2020/122
Date of Judgement/Order : 30/12/2020
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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GST AAR application not maintainable for non-payment of Fees

Case Name : In re Maharaja Pratapsinh Coronation Gymkhana (GST AAR Gujarat)
Appeal Number : Admission Order No. GUJ/GAAR/ADM/2020/121
Date of Judgement/Order : 30/12/2020
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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GST AAR application rejected as applicant was Service recipient not supplier

Case Name : In re Surat Municipal Corporation (SMC) (GST AAR Gujarat)
Appeal Number : Admission Order No. GUJ/GAAR/ADM/2020/120
Date of Judgement/Order : 30/12/2020
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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HC explains invocation of Rule 86A for blocking ITC

Case Name : M/s S. S. Industries Vs Union of India (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 8841 of 2020
Date of Judgement/Order : 24/12/2020
Related Assessment Year :
Courts : All High Courts (14158) Gujarat High Court (1144)
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Order of AAAR even if erroneous, cannot be reheard and corrected

Case Name : In re Micro Instruments (GST AAAR Maharashtra)
Appeal Number : Advance Ruling No. MAH/AAAR/ RS-SK/33/2020-21
Date of Judgement/Order : 24/12/2020
Related Assessment Year :
Courts : AAAR (544) AAR Maharashtra (494) Advance Rulings (3785)
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Patiala House Court rejects bail in alleged ₹ 25 Cr fake ITC claim case

Case Name : Naresh Mittal Vs. DGGST (Patiala High Court)
Appeal Number :
Date of Judgement/Order : 22/12/2020
Related Assessment Year :
Courts : District Court (66)
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HC Raps Commissioner for excessive exercise of power- GST- Section 83

Case Name : AJE India Private Limited Vs Union of India and ors. (Bombay High Court)
Appeal Number : Writ Petition (St.) No.97165 of 2020
Date of Judgement/Order : 22/12/2020
Related Assessment Year :
Courts : All High Courts (14158) Bombay High Court (1906)
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Allowed refund of IGST paid on ocean freight beyond limitation period prescribed under GST Law

Case Name : Comsol Energy private Limited Vs State of Gujarat (Gujarat High Court)
Appeal Number : Special Civil Application No. 11905 of 2020
Date of Judgement/Order : 22/12/2020
Related Assessment Year :
Courts : All High Courts (14158) Gujarat High Court (1144)
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