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Advance Ruling on HSN of Bags/Sacks (both with & without Handle)

Case Name : In re Piyush Polytex Industries Pvt. Ltd (GST AAR West Bangal)
Appeal Number : Order No. 41/WBAAR/2018-19
Date of Judgement/Order : 26/02/2019
Related Assessment Year :
Courts : AAR West Bangal (240) Advance Rulings (3785)
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GST payable on Back Office Support Services and are not Exports

Case Name : In re Vservglobal Pvt. Ltd. (GST AAAR Maharastra)
Appeal Number : MAH/AAAR/SS-RJ/22/2018-19
Date of Judgement/Order : 26/02/2019
Related Assessment Year :
Courts : AAAR (544) AAR Maharashtra (494)
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Confiscation of consignments without valid E-way bills with No tax implication

Case Name : M/s. Caterpillar India Pvt Ltd Vs State Tax Officer (Madras High Court)
Appeal Number : Writ Petition Nos. 5075, 5076, 5078, 5081, 5185, 5189 & 5128 of 2019
Date of Judgement/Order : 26/02/2019
Related Assessment Year :
Courts : All High Courts (14162) Madras High Court (1788)
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HC denies bail in Wrongful availment of GST input tax credit

Case Name : Jagdish Kanani Vs Commissioner, CGST & CE (Madhya Pradesh HC)
Appeal Number : M. Cr. C. No. 3472/2019
Date of Judgement/Order : 26/02/2019
Related Assessment Year :
Courts : All High Courts (14162) Madhya Pradesh HC (177)
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Bogus invoices without actual movement of goods- HC denies Bail

Case Name : Mukat Behari Sharma Vs Union of India (Rajasthan High Court)
Appeal Number : S.B. Criminal Misc. Bail Application No. 1238/2019
Date of Judgement/Order : 25/02/2019
Related Assessment Year :
Courts : All High Courts (14162) Rajasthan High Court (390)
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Release Goods on furnishing of bond in Form GST INS-04 & bank guarantee: HC

Case Name : Palak Designer Diamond Jewellery Vs Union of India (Gujarat High Court)
Appeal Number : Special Civil Application No. 16599 of 2018
Date of Judgement/Order : 29/01/2019
Related Assessment Year :
Courts : All High Courts (14162) Gujarat High Court (1144)
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Liability to tax was on manufacturer for possession of chassis of vehicles U/s 6 of BMVT Act

Case Name : Ms.Tata Motors Limited Vs. State of Jharkhand (Supreme Court)
Appeal Number : Civil Appeal No. 5299-5304 of 2003
Date of Judgement/Order : 14/12/2018
Related Assessment Year :
Courts : Supreme Court of India (2389)
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Charge/mortgage/lien fee and stock transfer fee with respect to non-agricultural goods stored & warehoused is liable to GST

Case Name : In re Haryana State Warehousing Corporation (GST AAR Haryana)
Appeal Number : Advance Ruling No. HAR/HAAR/R/2018-19/38
Date of Judgement/Order : 22/02/2019
Related Assessment Year :
Courts : AAR Haryana (115) Advance Rulings (3785)
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No ITC on construction of Tie-in pipeline for delivery of re-gasified LNG from FSRU to National Grid

Case Name : In re Western Concessions Private Limited (GST AAR Maharashtra)
Appeal Number : Advance Ruling No.GST-ARA- 94/2018- 19/B-22
Date of Judgement/Order : 22/02/2019
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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GST on royalty paid in respect of mining lease

Case Name : In re NMDC Limited (GST AAR Chhattisgarh)
Appeal Number : Order No. STC/AAR/09/2018
Date of Judgement/Order : 22/02/2019
Related Assessment Year :
Courts : AAR Chhattisgarh (55) Advance Rulings (3785)
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