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Pareena Infrastructure Pvt. Ltd. guilty of Profiteering: NAA

Case Name : Saurabh Kumar Vs Pareena Infrastructure Pvt. Ltd. (NAA)
Appeal Number : Order No. 58/2022
Date of Judgement/Order : 16/08/2022
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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Summons have to be issued as a last resort

Case Name : Eversub India Private limited Vs Union of India & Ors. (Delhi High Court)
Appeal Number : W.P. (C) No. 11218/2022
Date of Judgement/Order : 28/07/2022
Related Assessment Year :
Courts : All High Courts (14157) Delhi High Court (3419)
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Summary of SCN In GST DRC-01 cannot Substitute Proper SCN requirement

Case Name : Roushan Kumar Chouhan Vs Commissioner of State Tax (Jharkhand High Court)
Appeal Number : W.P.(T) No. 1849 of 2022
Date of Judgement/Order : 03/08/2022
Related Assessment Year :
Courts : All High Courts (14157) Jharkhand High Court (155)
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GST on Agricultural manually hand operated Seed dressing, Coating & Treating drum

Case Name : In re Adarsh Plant Protect Ltd (GST AAAR Gujarat)
Appeal Number : Advance Ruling No. GURGAAAR/APPEAL/2022/19
Date of Judgement/Order : 26/08/2022
Related Assessment Year :
Courts : AAAR (544) AAR Gujarat (406) Advance Rulings (3785)
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‘Power Sip’ Flavoured milk classifiable under CTH 22029930

Case Name : In re Vadilal Industries Ltd (GST AAAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAAR/APPEAL/2022/18
Date of Judgement/Order : 26/08/2022
Related Assessment Year :
Courts : AAAR (544) AAR Gujarat (406) Advance Rulings (3785)
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Vishwanath Builders guilty of profiteering in its project ‘Sarathya’

Case Name : Mahendra Kishanlal Prajapati Vs Vishwanath Builders (NAA)
Appeal Number : Order No. 61/2022
Date of Judgement/Order : 26/08/2022
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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Return filing and revision due date of TRAN 1 cannot be same

Case Name : Interplex Electronics India Pvt. Ltd. Vs Assistant Commissioner of State Taxes (Madras High Court)
Appeal Number : W.P. No. 4458 of 2019
Date of Judgement/Order : 15/06/2022
Related Assessment Year :
Courts : All High Courts (14157) Madras High Court (1788)
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GST on Bio-mining & scientific closure services of legacy wastes at dumpsite to Municipal Corporation

Case Name : In re Zigma Global Environ Solutions Private Ltd (GST AAR Kerala)
Appeal Number : Advance Ruling No. KER/146/2021
Date of Judgement/Order : 25/08/2022
Related Assessment Year :
Courts : AAR Kerala (179) Advance Rulings (3785)
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Sale of medicine in hospital services was not taxable separately if it was part of composite healthcare service

Case Name : Assistant Commissioner Vs Kota Eye Hospital And Research Foundation (Rajasthan High Court)
Appeal Number : D.B. Sales Tax Revision / Reference No. 139/2019
Date of Judgement/Order : 25/08/2022
Related Assessment Year :
Courts : All High Courts (14157) Rajasthan High Court (390)
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GST exempt on Cleaning & Maintenance of Toilets At Bus Stations

Case Name : Rajeev Yuvajana Sangham Vs State of AP (Andhra Pradesh High Court)
Appeal Number : Writ Petition No. 16162 of 2022
Date of Judgement/Order : 24/08/2022
Related Assessment Year :
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