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Import & subsequent supply on approval basis are two distinct Supplies

Case Name : In re Halliburton Offshore Services Inc (GST AAAR Andhra Pradesh)
Appeal Number : Advance Ruling Order/AAAR/AP/05(GST)/2020
Date of Judgement/Order : 28/09/2020
Related Assessment Year :
Courts : AAAR (544) AAR Andhra Pradesh (182) Advance Rulings (3785)
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Printing content provided by customer on PVC banners is supply of Goods

Case Name : In re Macro Media Digital Imaging Pvt Ltd (GST AAAR Karnataka)
Appeal Number : Order No. KAR/AAAR/05/2020-21
Date of Judgement/Order : 28/09/2020
Related Assessment Year :
Courts : AAAR (544) AAR Karnataka (491) Advance Rulings (3785)
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Master Minds is a coaching institute and not an educational institution

Case Name : In re Master Minds (GST AAAR Andhra Pradesh)
Appeal Number : Advance Ruling Order /AAAR/AP/04(GST)/2020
Date of Judgement/Order : 28/09/2020
Related Assessment Year :
Courts : AAAR (544) AAR Andhra Pradesh (182) Advance Rulings (3785)
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No Order Passed on Same Day of Hearing without Waiting for Assessee till End of Working Day

Case Name : Urbanclap Technologies India Pvt. Ltd.  Vs. State Tax Officer (Madras High Court)
Appeal Number : W.P. Nos. 9270, 9275, 9287 of 2020
Date of Judgement/Order : 31/08/2020
Related Assessment Year :
Courts : All High Courts (14158) Madras High Court (1788)
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18% GST on street lighting activity under Energy Performance Contract

Case Name : In re Karnataka State Electronics Development Corporation Limited (GST AAAR Karnataka)
Appeal Number : Order No. KAR/AAAR/04/2020-21
Date of Judgement/Order : 27/09/2020
Related Assessment Year :
Courts : AAAR (544) AAR Karnataka (491) Advance Rulings (3785)
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GST Rule 90(3) treating Rectified Refund Application as fresh, challenged

Case Name : Insitel Services Pvt. Ltd. Vs Union of India & Ors (Delhi High Court)
Appeal Number : W.P. (C) 6486/2020 & CM APPL. 22791/2020
Date of Judgement/Order : 16/09/2020
Related Assessment Year :
Courts : All High Courts (14158) Delhi High Court (3420)
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Penalty of twice the tax amount for mere delay in Entry Tax payment was unjustified

Case Name : National Asphalt Products and Construction Company Vs State of Tamil Nadu (Madras High Court)
Appeal Number : W.P. No. 11574 of 2006
Date of Judgement/Order : 02/09/2020
Related Assessment Year :
Courts : All High Courts (14158) Madras High Court (1788)
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ITC not eligible on Business Promotion expenses for personal consumption

Case Name : In re Musashi Auto Parts India Private Limited (GST AAAR Haryana)
Appeal Number : Advance Ruling No. HAAAR/2020-21/06
Date of Judgement/Order : 25/09/2020
Related Assessment Year :
Courts : AAAR (544) AAR Haryana (115) Advance Rulings (3785)
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HC quashes order passed during Lokdown in breach of principles of natural justice

Case Name : Gobind Enterprises Through Gurjinder Singh Vs State of Gujarat (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 11521 of 2020
Date of Judgement/Order : 24/09/2020
Related Assessment Year :
Courts : All High Courts (14158) Gujarat High Court (1144)
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E-way bill did not mention correct details- Decide case on Merits: HC

Case Name : M/s. Jaitron Communication Pvt. Ltd. Vs State Of U. P. (Allahabad High Court)
Appeal Number : Writ Tax No. 231 of 2020
Date of Judgement/Order : 24/09/2020
Related Assessment Year :
Courts : All High Courts (14158) Allahabad High Court (809)
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