•  Availability of Input Tax Credit (ITC) for FY- 2020-21
•  Resumption of Blocking of E-Way Bill (EWB) Generation Facility.

• Notification No. 35/2021-Central Tax dated 24.09.2021
• Notification No. 36/2021-Central Tax dated 24.09.2021

• Introduction
• Various appellate authority
• Appellate Mechanism
• Appeals to Appellate Authority
• Appeal by aggrieved person
• Appeals before Tribunal
• Concept of pre-deposit
• Pre-Deposit before Tribunal under GST Act
• Appeals by the Department (CGST/SGST) before the AA/ Tribunal
• Revision by Commissioner (CGST/SGST)
• Concept of authorised representative
• Appeal to the High Court
• Appeal to the Supreme Court
• Non appealable orders

• Case Name: In re Exservicemen Resettlement Society: -Manpower Services: GST Payable on Entire Billing Amount Inclusive of PF & ETC.- AAR WEST BENGAL
• Case Name: In re Kanahiya Realty Private Limited: -GST on Supply of unconnected goods at Nominal price against Purchase of Hosiery goods and credit of the input tax - AAR WEST BENGAL   
• Case Name:  In re Masterly Kolkata Facility Maintenance Pvt Ltd: - Supply of Cooking gas via Pipeline with Maintenance Service is Composite Supply – AAR WEST BENGAL
• Case Name:  In re Pioneer Associates: - Whether the definition of ‘affordable Residential Apartment’ is applicable in respect of flats (having carpet area of 60 sqm and value up to rs. 45 lacs) of an ongoing projects and tax can be collected @ 8% on all advances received after 01.04.2019.- AAR WEST BENGAL
• Case Name: In re Continental Engineering Corporation: - GST on Amount Received by Arbitration for Works Executed in Pre-GST period- GST AAR-TELANGANA

Shailesh Chandra V/s Dggi Jaipur Zonal Unit, Jaipur (Union Of India)AND State Of RAJASTHAN: -Rajasthan High Court Grants Bail Wrongful Availment of ITC under GST- bench at Jaipur