GST Appeals and Review Mechanism (Updated 31.08.2021)
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
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5.
Important Case Laws/ Advance Ruling by AUTHORITY FOR ADVANCE RULINGS – Month of Sep-Oct -2021
Case Name: Inre 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
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