New Functionalities made available for Taxpayers for the Month of March , 2022 on GST Portal
Registration
Returns
Refund
7-11
3.
Eway Bill Under GST Up Dated- 29-Dec-2021- with Case Law
Rule 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill
Validity of Eway Bill
Case Name : Assistant Commissioner (ST) & Ors. Vs Satyam Shivam Papers Pvt. Limited (Supreme Court of India)
When Eway bill is not required
State-wise e-Way Bill Rules and Limits
Case Name : K.P. Sugandh Ltd. v. State of Chhattisgarh & Ors. High Court of Chhattisgarh
Case Name : Godrej Consumer Products Ltd. Vs ACST&E-Cum (GST Appellate Authority)
12-22
4.
Important Case Laws/ Advance Ruling byAUTHORITY FOR ADVANCE RULINGS- Month of March and April-2022
Case Name:Allied Blenders and Distillers Private Limited ( GST AAR Telangana):- GST Liablity not exempt on Distillery Wet/DRY Grain Soluble
Case Name:- Agro Tech Foods Limited (GST AAR Telangana):-18% GST payable on Ready to Eat’ Popcorn Sold In Retail Packages
Case Name: Shital Tukaram Borade (GST AAAR Maharashtra):- GST & TDS on Renting of Immovable Property to Social Justice Department
Case Name:- B.T. Patil & Sons Belgaum Construction Private Limited (GST AAR Maharashtra):-Benefit of concessional rate of GST on Works Contract for Excavation Work-Under GST
Suresh Balkrishna Jajra v/s Union of India and others Judicature for Rajasthan Bench at Jaipur:- Rajasthan High Court declines exemption from personal appearance under GST
Tahura Enterprise Vs Union of India (Gujarat High Court at Ahmendabad):-Revocation of cancellation of GST registration – Reason:-Cancelled due to non-filing of Returns under GST
