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Marketable/consumable/Manufactured Chewing tobacco classifiable under CTH 24039910

Case Name : In re Kavi Cut Tobacco (GST AAAR Tamilnadu)
Appeal Number : A.R. Appeal No. 05/2020/AAAR
Date of Judgement/Order : 29/09/2020
Related Assessment Year :
Courts : AAAR (544) AAR Tamilnadu (407) Advance Rulings (3785)
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Supply to OKCl cannot be held to be a supply to Government

Case Name : In re Telecommunications Consultants India Ltd. (GST AAAR Odisha)
Appeal Number : Order No. 01/0DISHA-AAAR/Appeal/2020-21
Date of Judgement/Order : 29/09/2020
Related Assessment Year :
Courts : AAAR (544) AAR Odisha (44) Advance Rulings (3785)
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GST implementation being a “change in law” qualify as a force majeure event

Case Name : National Highways Authority of India Vs Sahakar Global Limited (Delhi High Court)
Appeal Number : O.M.P. (COMM) 486/2020
Date of Judgement/Order : 29/09/2020
Related Assessment Year :
Courts : All High Courts (14159) Delhi High Court (3420)
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Best Judgment Assessment cannot be Set Aside by Filing Return beyond specified Time Period

Case Name : Softouch Health Care Private Ltd. Vs. State Tax Officer (Kerala High Court)
Appeal Number : WP(C). No.15297 OF 2020(J)
Date of Judgement/Order : 29/09/2020
Related Assessment Year :
Courts : All High Courts (14159) Kerala High Court (918)
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GST registration cancellation order based on Vague SCN not sustainable

Case Name : Mahadev Trading Company Vs Union of India (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 11262 Of 2020
Date of Judgement/Order : 28/09/2020
Related Assessment Year :
Courts : All High Courts (14159) Gujarat High Court (1144)
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HC Grant Bail to Petitioner allegedly involved in GST Evasion of upto Rs. 18 Crore

Case Name : Dhanraj Singhal Vs State of Rajasthan (Rajasthan High Court)
Appeal Number : S.B. Criminal Miscellaneous Bail Application No. 6278/2020
Date of Judgement/Order : 28/09/2020
Related Assessment Year :
Courts : All High Courts (14159) Rajasthan High Court (390)
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Proportionate ITC on procurement of capital goods for power generation business can be claimed

Case Name : In re Kumaran Oil Mill (GST AAR Tamilnadu)
Appeal Number : Order No. 33/AAR/2020
Date of Judgement/Order : 28/09/2020
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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GST on Telecommunications Works as part of main Contract of SIEMENS Ltd pertaining to metro rail project in Chennai

Case Name : In re ST Engineering Electrnics Limited (GST AAR Tamilnadu)
Appeal Number : Order No. 32/AAR/202
Date of Judgement/Order : 28/09/2020
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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GST on residential affordable housing project

Case Name : In re Primarc Projects Pvt Ltd (GST AAR West Bengal)
Appeal Number : Order No. 09/WBAAR/2020-21
Date of Judgement/Order : 28/09/2020
Related Assessment Year :
Courts : AAR West Bangal (240) Advance Rulings (3785)
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GST on PLS collected along with consideration for sale of properties

Case Name : In re DLF Limited (GST AAAR Haryana)
Appeal Number : Advance Ruling No. HAAAR/2020-21/07
Date of Judgement/Order : 28/09/2020
Related Assessment Year :
Courts : AAAR (544) AAR Haryana (115) Advance Rulings (3785)
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