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Allow filing of GST TRAN-1 either online or manually: Rajasthan HC

Case Name : SRF Limited Vs Additional Commissioner (Rajasthan High Court)
Appeal Number : D.B. Civil Writ Petition No. 13986/2018
Date of Judgement/Order : 03/10/2018
Related Assessment Year :
Courts : All High Courts (14162) Rajasthan High Court (390)
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CIDCO is ‘Government Entity’ for GST: 12% GST applicable

Case Name : In re Leena Power Tech Engineers Pvt Ltd (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA-51/2018-19/B-124
Date of Judgement/Order : 03/10/2018
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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Fan Coil Unit classifiable under Heading No. 8415 as its basic function is air conditioning of a place

Case Name : In re Bhutoria Refrigeration Private Limited (GST AAR Maharashtra)
Appeal Number : NO.GST-ARA-64/2018-19/B-125
Date of Judgement/Order : 03/10/2018
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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Transitional GST Input Credit cannot be denied on Procedural Grounds

Case Name : Tara Exports Vs The Union of India, (Madras High Court, Madurai Bench)
Appeal Number : W.P.(MD)No.18532 of 2018
Date of Judgement/Order : 10/09/2018
Related Assessment Year :
Courts : All High Courts (14162) Madras High Court (1788)
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PP Leno bags of woven PP fabric classifiable as Sacks & Bags under HSN 63053300

Case Name : In re RLJ Woven Sacks Pvt. Ltd (GST AAR West Bengal)
Appeal Number : Order No. 19/WBAAR/2018-19
Date of Judgement/Order : 28/09/2018
Related Assessment Year :
Courts : AAR West Bangal (240) Advance Rulings (3785)
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ITC on maintenance of township, guest house, hospital, horticulture in ordinary course of business

Case Name : In re National Aluminium Company Ltd. (GST AAR Odisha)
Appeal Number : Advance Ruling No.02/Odisha-AAR/2018-19
Date of Judgement/Order : 28/09/2018
Related Assessment Year :
Courts : AAR Odisha (44) Advance Rulings (3785)
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GST ITC on maintenance of township, guesthouse, hospital, horticulture

Case Name : In re National Aluminum Company Limited (GST AAR Odisha)
Appeal Number : Appeal No. 02/Odisha-AAR/2018-19
Date of Judgement/Order : 28/09/2018
Related Assessment Year :
Courts : AAR Odisha (44) Advance Rulings (3785)
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GST on differential payment on Settlement, Washout or Closure of Cotton Purchase / Sale Contract

Case Name : In Re Louis Dreyfus Company India Pvt. Ltd. (AAR Punjab)
Appeal Number : Order No. AAR/GST/PB/01
Date of Judgement/Order : 28/09/2018
Related Assessment Year :
Courts : AAR Punjab (38) Advance Rulings (3785)
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GST on imports received at Kolkata port by Mumbai importer port by issuing invoice from Mumbai

Case Name : In re Sonkamal Enterprises Private Limited (GST AAR Maharashtra)
Appeal Number : Advance Ruling NO. GST-ARA-48/2018-19/B-123
Date of Judgement/Order : 27/09/2018
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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Classification and taxability of Agricultural Seedling Tray under GST

Case Name : In re Saro Enterprises (GST AAR Tamil Nadu)
Appeal Number : Order No. 16/AAR/2018
Date of Judgement/Order : 27/09/2018
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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