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Drilling of Borewells for supply of water in agricultural land is not ‘Support Service for agriculture

Case Name : In re Aravind Drillers (GST AAR Tamil Nadu)
Appeal Number : Order No. 39/ARA/2020
Date of Judgement/Order : 18/12/2020
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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No Ruling by AAR on issue under investigation with DGGSTI

Case Name : In re M/s Faiveley Transport Rail Technologies India Limited (GST AAR Tamil Nadu)
Appeal Number : Order No. 38/ARA/2020
Date of Judgement/Order : 18/12/2020
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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Advance ruling cannot be given on admissibility of ITC on procedural issue

Case Name : In re Sumeru Infra Solution (GST AAR Madhya Pradesh)
Appeal Number : Order No. 22/2020
Date of Judgement/Order : 18/12/2020
Related Assessment Year :
Courts : AAR Madhya Pradesh (107) Advance Rulings (3785)
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GST on supplies on contracts : No ruling as copy of contracts not furnished

Case Name : In re Madhya Pradesh Power Generating Company Limited (GST AAR Madhya Pradesh)
Appeal Number : Order No. 21/2020
Date of Judgement/Order : 18/12/2020
Related Assessment Year :
Courts : AAR Madhya Pradesh (107) Advance Rulings (3785)
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AAR HP rejects application not accompanied by requisite fee

Case Name : In re Smt Vimla Devi, C/o M/s Sai Steel Co & Consultants (GST AAR Himachal Pradesh)
Appeal Number : Advance Ruling No. HP-AAR-11/2020
Date of Judgement/Order : 18/12/2020
Related Assessment Year :
Courts : AAR Himachal Pradesh (13) Advance Rulings (3785)
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Service of show cause notice at wrong E-mail address is not valid

Case Name : Ratan Industries Limited Vs State of U.P. (Allahabad High Court)
Appeal Number : Writ Tax No. 660 of 2020
Date of Judgement/Order : 17/12/2020
Related Assessment Year :
Courts : All High Courts (14158) Allahabad High Court (809)
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SCN must be served prior to determination of tax leviable on ‘deemed supply’

Case Name : Metenere Ltd. Vs. Union Of India (Allahabad High Court)
Appeal Number : Writ Tax No. 360 of 2020
Date of Judgement/Order : 17/12/2020
Related Assessment Year :
Courts : All High Courts (14158)
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TSGST: Adjudicating Authority cannot rectify an error after 3 months

Case Name : Kiran Enterprise Vs State of Tripura (Tripura High Court)
Appeal Number : WP(C) No. 114 of 2020
Date of Judgement/Order : 17/12/2020
Related Assessment Year :
Courts : All High Courts (14158) Tripura High Court (49)
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Issue Form ‘C’ to sellers for Inter-state purchase of Natural Gas: HC

Case Name : Asahi India Glass Ltd. Vs State of Maharashtra  (Bombay High Court)
Appeal Number : Writ Petition No. 2923 of 2019
Date of Judgement/Order : 17/12/2020
Related Assessment Year :
Courts : All High Courts (14158) Bombay High Court (1906)
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GST Fraud case: Court refuses to grant Bail to Company Directors

Case Name : DGGI VS. Shyam Sunder Modi and Atul Modi (Patiala House Court)
Appeal Number :
Date of Judgement/Order : 17/12/2020
Related Assessment Year :
Courts : District Court (66)
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