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No Entertainment Tax on Online Cinema Ticket booking charges

Case Name : AGS Cinemas Pvt. Ltd Vs Commercial Tax Officer (Madras High Court)
Appeal Number : W.A.Nos. 964 and 965 of 2020
Date of Judgement/Order : 14/12/2020
Related Assessment Year :
Courts : All High Courts (14162) Madras High Court (1788)
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Rule 36(4) of CGST Rules Challenged before Calcutta HC

Case Name : M/s. LGW Industries Limited & anr. Vs Union of India & ors. (Calcutta High Court)
Appeal Number : W.P.A. 92 of 2020
Date of Judgement/Order : 14/12/2020
Related Assessment Year :
Courts : All High Courts (14162) Calcutta High Court (858)
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Anti-Profiteering penalty not in existence between period w.e.f. 01.07.2017 to 31.12.2018

Case Name : Potnoor Naveen Vs Caroa Properties LLP (NAA)
Appeal Number : Case No. 98/2020
Date of Judgement/Order : 11/12/2020
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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Section 171(1) violation not covered U/s. 122(1)(i) of CGST Act, 2017

Case Name : Crown Express Dental Lab Vs Theco India Private Limited (NAA)
Appeal Number : Case No. 97/2020
Date of Judgement/Order : 11/12/2020
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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No penalty for Violation of Section 171(1) occurred before 01.01.2020

Case Name : Mohit Arora Vs Lodha Developers Ltd (NAA)
Appeal Number : Case No. 96/2020
Date of Judgement/Order : 11/12/2020
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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Inox Leisure guilty of not passing benefit of reduction in GST rate: NAA

Case Name : Shri. I.P Saji Vs Inox Leisure Pvt. Ltd. (NAA)
Appeal Number : Case No. 95/2020
Date of Judgement/Order : 11/12/2020
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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No penalty under Section 122(1)(i) for violation of Anti Profiteering Provisions

Case Name : Shri Surya Prakash Loonkar Vs M/s Excel Rasayan Pvt. Ltd. (NAA)
Appeal Number : Case No. 94/2020
Date of Judgement/Order : 11/12/2020
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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No penalty for violation of Section 171(1) provisions before 01.01.2020

Case Name : Director General of Anti-Profiteering Vs Raj & Company (NAA)
Appeal Number : Order No. 93 of 2020
Date of Judgement/Order : 11/12/2020
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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Penalty for violation of Section 171(1) effective from 01.01.2020

Case Name : Director General Of Anti-Profiteering Vs Raj & Company (NAA)
Appeal Number : Case No. 93/2020
Date of Judgement/Order : 11/12/2020
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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Section 171(3A) Penalty cannot be imposed prior to 01.01.2020

Case Name : Kerala State Screening Committee on Anti-Profiteering Vs Dev Snacks Cheriyela (NAA)
Appeal Number : Case No. 92/2020
Date of Judgement/Order : 11/12/2020
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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