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9% Interest payable on delayed GST refund from filing date of GSTR­3B

Case Name : Willowood Chemicals Pvt. Ltd. Vs Union of India (Gujarat High Court)
Appeal Number : Special Civil Application No. 18591 of 2018
Date of Judgement/Order : 10/07/2019
Related Assessment Year :
Courts : All High Courts (14162) Gujarat High Court (1144)
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Systems glitches on GSTN portal: HC called meeting with GSTN officials

Case Name : Sales Tax Bar Association (Regd.) & Anr. Vs. Union Of India & Ors. (Delhi High Court)
Appeal Number : W.P.(C) 9575/2017 and C.M.No.38987/2019 (Stay)
Date of Judgement/Order : 03/07/2019
Related Assessment Year :
Courts : All High Courts (14162) Delhi High Court (3421)
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Transition of credit of Education Cesses : Gujarat HC issues notice to UoI

Case Name : Grasim Industries Ltd. Vs Union of India (Gujarat High Court)
Appeal Number : Special Civil Application No. 11061 of 2019
Date of Judgement/Order : 10/07/2019
Related Assessment Year :
Courts : All High Courts (14162) Gujarat High Court (1144)
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Extraction & Transportation of Timber/Bamboo from forests falls under Heading 9997

Case Name : In re Mallelli Venkateswara Rao (GST AAR Andhra Pradesh)
Appeal Number : Advance Ruling No. AAR/24/AP/GST/2019
Date of Judgement/Order : 09/07/2019
Related Assessment Year :
Courts : AAR Andhra Pradesh (182) Advance Rulings (3785)
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GST on Services of arranging transport facility for customers

Case Name : In re Balasubramanyam Saravana Perumal, Prop: Chitra Transport (GST AAR Andhra Pradesh)
Appeal Number : Advance Ruling No. AAR No. 23/AP/GST/2019
Date of Judgement/Order : 08/07/2019
Related Assessment Year :
Courts : AAR Andhra Pradesh (182) Advance Rulings (3785)
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GST on Services rendered apart from transmission or distribution of electricity

Case Name : In re Southern Power Distribution Company of AP Ltd. (GST AAR Andhra Pradesh)
Appeal Number : Advance Ruling No. AAR 22/AP/GST/2019
Date of Judgement/Order : 08/07/2019
Related Assessment Year :
Courts : AAR Andhra Pradesh (182) Advance Rulings (3785)
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AAR Rajasthan allows ‘Indo Autotech’ to withdrawn application

Case Name : In re M/s Indo Autotech Limited (GST AAR Rajasthan)
Appeal Number : Advance Ruling No. RAJ/AAR/2019-20/15
Date of Judgement/Order : 08/07/2019
Related Assessment Year :
Courts : AAR Rajasthan (197) Advance Rulings (3785)
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Admissibility of ITC of Tax paid or deemed to have been paid- AAR allows withdrawn of application

Case Name : In re M/s Indo Autotech Limited (GST AAR Rajasthan)
Appeal Number : Advance Ruling No. RAJ/AAR/2019-20/14
Date of Judgement/Order : 08/07/2019
Related Assessment Year :
Courts : AAR Rajasthan (197) Advance Rulings (3785)
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AAAR ruling on Rates of GST on various services provided by club

Case Name : In re Bengal Rowing Club (GST AAAR West Bangal)
Appeal Number : Order No. 07/WBAAAR/Appeal/2019
Date of Judgement/Order : 08/07/2019
Related Assessment Year :
Courts : AAAR (544) AAR West Bangal (240) Advance Rulings (3785)
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Artemia cyst/biomass is classifiable under CTH 0511: AAAR

Case Name : In re Rajiv Gandhi Centre for Aquaculture (GST AAAR Tamilnadu)
Appeal Number : Order No. AAAR/05/2019
Date of Judgement/Order : 06/07/2019
Related Assessment Year :
Courts : AAAR (544) AAR Tamilnadu (407) Advance Rulings (3785)
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