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Delhi HC allows manual GSTR-3B filing to enable Transitional credit claim

Case Name : Indusind Media Communications Ltd. & Anr Vs Union Of India & Ors. (Delhi High Court)
Appeal Number : W.P.(C) 8691/2018, CM Nos.38569/2018 & 43568/2018
Date of Judgement/Order : 16.10.2018
Related Assessment Year :
Courts : All High Courts (14162) Delhi High Court (3421)
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Delayed GST Refund attracts Interest: Gujarat HC issues notice to Centre, CBIC and GSTN

Case Name : M/s. Saraf Natural Stone Vs Union Of India (Gujarat High Court)
Appeal Number : Special Civil Application No. 15925 of 2018
Date of Judgement/Order : 12/10/2018
Related Assessment Year :
Courts : All High Courts (14162) Gujarat High Court (1144)
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GST: Detention Process cannot be resorted if dispute is bona-fide

Case Name : N.V.K. Mohammed Sulthan Rawther And Sons Vs UOI (Kerala High Court)
Appeal Number : WP(C).No. 32324 of 2018
Date of Judgement/Order : 16/10/2018
Related Assessment Year :
Courts : All High Courts (14162) Kerala High Court (918)
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AAR rejects Application for lack of interest of applicant in obtaining advance ruling

Case Name : In re Indication Instruments Ltd. (GST AAR Haryana)
Appeal Number : Advance Ruling No. HAR/HAAR/2018-19/19
Date of Judgement/Order : 16/10/2018
Related Assessment Year :
Courts : AAR Haryana (115) Advance Rulings (3785)
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Bike Locks of motorized Bicycle classifiable under Chapter Heading 8714

Case Name : In re Sudhanshu Garg (GST AAR Uttar Pradesh)
Appeal Number : Order No. 15
Date of Judgement/Order : 16/10/2018
Related Assessment Year :
Courts : AAR Uttar Pradesh (159) Advance Rulings (3785)
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HC declines to direct CBIC to allow rectification of GST–Tran1 already filed

Case Name : Jay Chemical Industries Limited Vs Union Of India (Gujarat High Court)
Appeal Number : Special Civil Application No. 10828 Of 2018
Date of Judgement/Order : 11/10/2018
Related Assessment Year :
Courts : All High Courts (14162) Gujarat High Court (1144)
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GST on Renting of buses to Municipality for passenger transportation

Case Name : In re SST Sustainable Transport Solutions India Private Limited (GST AAR Maharashtra)
Appeal Number : GST-ARA-68/2018-19/B-129
Date of Judgement/Order : 15/10/2018
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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Bonus passed by Del credere agent to customer is not in the nature of a supply

Case Name : In re M/s. K. K. Polymers (Prop. Advantage Agency Pvt. Ltd.) (GST AAR Rajasthan)
Appeal Number : Advance Ruling No. RAJ/AAR/2018-19/20
Date of Judgement/Order : 13/10/2018
Related Assessment Year :
Courts : AAR Rajasthan (197) Advance Rulings (3785)
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Time limit to claim ITC in a statute not violates right guaranteed under Constitution

Case Name : ALD Automotive Pvt. Ltd. Vs Commercial Tax Officer (Supreme Court)
Appeal Number : Civil Appeal No. 10412-10413 of 2018
Date of Judgement/Order : 12/10/2018
Related Assessment Year :
Courts : Supreme Court of India (2389)
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GST on amount received by Co-op Housing Society from its members

Case Name : Tahnee Heights Co-Operative Housing Society Limited Vs Commissioner of CGST (CESTAT Mumbai)
Appeal Number : Appeal Nos. ST/85823-85827/2018 & 85829/2018
Date of Judgement/Order : 12/10/2018
Related Assessment Year :
Courts : All CESTAT (3929) CESTAT Mumbai (510)
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