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Writ admitted for examining validity of provisions restricting ITC on construction of building for letting out on rent

Case Name : Bagmane Developers Vs Union of India (Karnataka High Court)
Appeal Number : WP No. 9430 of 2020
Date of Judgement/Order : 22/10/2020
Related Assessment Year :
Courts : All High Courts (14159) Karnataka High Court (655)
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Advance ruling cannot be given if both members have different views

Case Name : In re Abhishek Darak (GST AAR Uttarakhand)
Appeal Number : Advance Ruling No. 11/2020-21
Date of Judgement/Order : 22/10/2020
Related Assessment Year :
Courts : AAR Uttarakhand (83) Advance Rulings (3785)
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Solid Waste Management services classifiable under SAC 9994

Case Name : In re Zigma Global Environ Solutions Private Limited (GST AAR Tamilnadu)
Appeal Number : Order No. 35/ARA/2020
Date of Judgement/Order : 21/10/2020
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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Nizam Pakku merits classification under Chapter 08028090

Case Name : In re Shri Abdul Razak Safiullah (GST AAR Tamilnadu)
Appeal Number : Order No. 34/ARA/2020
Date of Judgement/Order : 21/10/2020
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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5% GST on sale of Micafunign Sodium by DTA unit of BIOCON: AAAR

Case Name : In re BIOCON Ltd. (GST AAR Karnataka)
Appeal Number : Order No. KAR/AAAR/Appeal-06/2020-21
Date of Judgement/Order : 21/10/2020
Related Assessment Year :
Courts : AAAR (544) AAR Karnataka (491) Advance Rulings (3785)
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Tax, Interest, or Penalty under GST cannot be imposed without giving opportunity of being heard to Assessee

Case Name : Sanchar Telesystems Limited Vs Commercial Tax Officer (Karnataka High Court)
Appeal Number : Writ Petition No. 10589/2020 (T/RES)
Date of Judgement/Order : 21/10/2020
Related Assessment Year :
Courts : All High Courts (14159) Karnataka High Court (655)
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Municipal tax levied on advertisement hoardings in private properties post GST Implementation is valid: HC

Case Name : Selvel Media Services Private Ltd. Vs Municipal of the City of Ahmadabad (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 4538 of 2019
Date of Judgement/Order : 20/10/2020
Related Assessment Year :
Courts : All High Courts (14159) Gujarat High Court (1144)
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Denial of refund of IGST to Advance-Authorisation holders is valid but operates prospectively w.e.f October 23, 2017

Case Name : Cosmo Films India Vs Union of India & Ors. (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 15833 of 2018
Date of Judgement/Order : 20/10/2020
Related Assessment Year :
Courts : All High Courts (14159) Gujarat High Court (1144)
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GST Commissioner can invoke ‘arrest’ power prior to Completion of Assessment: HC

Case Name : Vimal Yashwantgiri Goswami Vs State of Gujarat (Gujarat High Court)
Appeal Number : Special Civil Application No. 13679 of 2019
Date of Judgement/Order : 20/10/2020
Related Assessment Year :
Courts : All High Courts (14159) Gujarat High Court (1144)
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Non-woven fabric bags classifiable under Tariff item 63053300

Case Name : In re Shivalika Enterprises (GST AAR Himachal Pradesh)
Appeal Number : Advance Ruling No. HP-AAR-10/2020
Date of Judgement/Order : 20/10/2020
Related Assessment Year :
Courts : AAR Himachal Pradesh (13) Advance Rulings (3785)
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