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AAR not maintainable if not accompanied by requisite fee of Rs 10,000

Case Name : In re Himachal Pradesh Horticulture (GST AAR Himachal Pradesh)
Appeal Number : Advance Ruling No. HP-AAR-08/2019
Date of Judgement/Order : 21/09/2020
Related Assessment Year :
Courts : AAR Himachal Pradesh (13) Advance Rulings (3785)
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Period for filing appeal against AAR order to be counted from Original Order & not from date of ROM rejection order

Case Name : In re NMDC Ltd (GST AAAR Karnataka)
Appeal Number : Order No. KAR/AAAR/03/2020-21
Date of Judgement/Order : 21/09/2020
Related Assessment Year :
Courts : AAAR (544) AAR Karnataka (491) Advance Rulings (3785)
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GST payable on Penal Interest/Penalty collected by foreman to chit

Case Name : In re Ushabala Chits Private Limited (GST AAAR Andhra Pradesh)
Appeal Number : Advance Ruling Order /AAAR/AP/03(GST)/2020
Date of Judgement/Order : 21/09/2020
Related Assessment Year :
Courts : AAAR (544) AAR Andhra Pradesh (182) Advance Rulings (3785)
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Advance ruling obtained by suppression of material facts is void ab initio

Case Name : In re ID Fresh Food (India) Pvt. Ltd (GST AAAR Karnataka)
Appeal Number : Order No.KAR/AAAR/02/2020-21
Date of Judgement/Order : 21/09/2020
Related Assessment Year :
Courts : AAAR (544) AAR Karnataka (491)
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Property sold during pendency of GST proceedings is Void

Case Name : Saraspathy Sundaraj Vs Assistant Commissioner (Madras High Court)
Appeal Number : W.P.No. 16147 of 2016
Date of Judgement/Order : 21/09/2020
Related Assessment Year :
Courts : All High Courts (14159) Madras High Court (1788)
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Bank Guarantee shall not be encashed where appeal is preferred against detention order

Case Name : Quality Enterprises Vs Assistant State Tax Officer (Kerala High Court)
Appeal Number : WP(C). No.18212 of 2020(B)
Date of Judgement/Order : 18/09/2020
Related Assessment Year :
Courts : All High Courts (14159) Kerala High Court (918)
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12% GST payable on supply of Answer Booklets/copies for exam to Educational Institutions

Case Name : In re Markk Business Private Limited (GST AAR Rajasthan)
Appeal Number : Advance Ruling No. RAJ/AAR/2020-21
Date of Judgement/Order : 18/09/2020
Related Assessment Year :
Courts : AAR Rajasthan (197) Advance Rulings (3785)
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AAR cannot give a ruling on whether Forest Department is correct in not giving GST to applicant on composite supply?

Case Name : In re Om Prakash Sharma (GST AAR Uttarakhand)
Appeal Number : Advance Ruling No. 07/2020-21
Date of Judgement/Order : 18/09/2020
Related Assessment Year :
Courts : AAR Uttarakhand (83) Advance Rulings (3785)
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HC orders to Deposit Profiteered Amount & Stays Interest & Penalty Imposed by NAA

Case Name : Gaurav Sharma Food Industries Vs Union of India & Ors (Delhi High Court)
Appeal Number : W.P.(C) 6671/2020
Date of Judgement/Order : 18/09/2020
Related Assessment Year :
Courts : All High Courts (14159) Delhi High Court (3420)
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High Court Rejects Anticipatory Bail of GST Official in alleged Bribery Case

Case Name : Gurvinder Singh Sohal Vs. Central Bureau of Investigation (Punjab High Court)
Appeal Number : CRM-M-27988-2020
Date of Judgement/Order : 17/09/2020
Related Assessment Year :
Courts : All High Courts (14159) Punjab and Haryana HC (459)
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