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HC allows Petitioner to file GST TRAN-1 manually & claim ITC

Case Name : Krish Automotors Private Limited Vs Union of India & Ors. (Delhi High Court)
Appeal Number : W.P.(C) 3736/2018
Date of Judgement/Order : 16/09/2019
Related Assessment Year :
Courts : All High Courts (14162) Delhi High Court (3421)
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HC allows petitioner to file TRAN-2, not filed due to technical glitches

Case Name : M/S. Baril Marketing Pvt. Ltd. Vs Union of India and 5 Ors. (Gauhati High Court)
Appeal Number : WP(C): 1738/2019
Date of Judgement/Order : 19/09/2019
Related Assessment Year :
Courts : All High Courts (14162) Guwahati High Court (123)
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HC allows Petitioner to rectify GST Returns (GSTR-1 & GSTR-3B)

Case Name : M/s Neelkamal Enterprises Pvt. Ltd. Vs. Union of India & others (Punjab & Haryana High Court)
Appeal Number : CWP No. 2165 of 2019
Date of Judgement/Order : 19/09/2019
Related Assessment Year :
Courts : All High Courts (14162) Punjab and Haryana HC (459)
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No Refund of IGST when goods been procured by utilising benefit of N/N. 40/2017-Central Tax (R)

Case Name : In re Toyota Tsusho India Private Ltd (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 52/2019
Date of Judgement/Order : 18/09/2019
Related Assessment Year :
Courts : AAR Karnataka (491)
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GST not payable on drilling bore wells and their energisation for Govt entities

Case Name : In re M/s Yashaswini Enterprises (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR RDRG 51/2019
Date of Judgement/Order : 18/09/2019
Related Assessment Year :
Courts : AAR Karnataka (491)
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AAR cannot rule on issue already decided by jurisdictional authority

Case Name : In re N Ranga Rao & Sons Pvt Ltd (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 50/2019
Date of Judgement/Order : 18/09/2019
Related Assessment Year :
Courts : AAR Karnataka (491)
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Pooja Oil classifiable under tariff heading 1518, 12% GST Payable

Case Name : In re S.K. Aagrotechh (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 49/2019
Date of Judgement/Order : 18/09/2019
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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Printed text books for PUC Board classifiable under HSN Code 4901 1010

Case Name : In re Sri Venkateshwara Enterprises (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 48/2019
Date of Judgement/Order : 18/09/2019
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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GST on amount collected by RWA from members for setting up corpus fund

Case Name : In re M/s Vaishnavi Splendour Home Owners Welfare Association (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 47/2019
Date of Judgement/Order : 17/09/2019
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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Supply of ‘access cards’ with contents supplied by recipient of supply classifiable under SAC 9989

Case Name : In re Pattabi Enterprises (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 46/2019
Date of Judgement/Order : 17/09/2019
Related Assessment Year :
Courts : AAR Karnataka (491)
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