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NAA found ‘Prasad Media’ guilty of profiteering on Sale of Movie Tickets

Case Name : Jagini Rohit C/O Sri Raja Rajeshwari Nilayam Vs Prasad Media Corporation Pvt. Ltd. (NAA)
Appeal Number : Case No. 78/2020
Date of Judgement/Order : 27/11/2020
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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GST not payable on gifts not exceeding Rs. 50000 given by employer to an employee

Case Name : In re Beumer India Pvt. Ltd. (GST AAAR Haryana)
Appeal Number : Advance Rulings No. HAR/HAAR/R/2020-21/11
Date of Judgement/Order : 27/11/2020
Related Assessment Year :
Courts : AAAR (544) AAR Haryana (115) Advance Rulings (3785)
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Rule 86A Department cannot block ITC for more than one year

Case Name : M/s Aryan Tradelink Vs The Union of India (Karnataka High Court)
Appeal Number : Writ Petition No. 11581/2020 (T/RES)
Date of Judgement/Order : 27/11/2020
Related Assessment Year :
Courts : All High Courts (14159) Karnataka High Court (655)
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Seizure of goods not justified if defects in E-way Bill not subsist on the date of passing of order of detention

Case Name : Suraj Hitech Pvt Ltd Vs Assistant State Tax Officer (Kerala High Court)
Appeal Number : WP (C) No. 25627 of 2020 (C)
Date of Judgement/Order : 27/11/2020
Related Assessment Year :
Courts : All High Courts (14159) Kerala High Court (918)
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Spot collection of tax illegal when assessment for respective year was pending

Case Name : Ganesh Lubricants (Properietor – P. Surendrakumar) Vs Commercial Tax Officer (Madras High Court)
Appeal Number : W.P.(MD) No. 10576 of 2017
Date of Judgement/Order : 26/11/2020
Related Assessment Year :
Courts : All High Courts (14159) Madras High Court (1788)
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NAA finds Electronic Mart India guilty of Profiteering on Monitors & TVs

Case Name : M. Srinivas Vs Electronics Mart India Ltd. (NAA)
Appeal Number : Case No. 77/2020
Date of Judgement/Order : 26/11/2020
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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Consider afresh declaration under SVLDRS 2019 & grant consequential relief: HC directs Designated Committee

Case Name : G. R. Palle Electricals Vs Union of India & Ors. (Bombay High Court)
Appeal Number : Writ Petition (Stamp) No. 3485 of 2020
Date of Judgement/Order : 26/11/2020
Related Assessment Year :
Courts : All High Courts (14159) Bombay High Court (1907)
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Metal Nuts with & without metrical threading falls under HSN 87089900

Case Name : In re Deputy Commissioner Division - IV (Chakan) Vs. Raymond Fasteners India Pvt. Ltd (GST AAAR Maharashtra)
Appeal Number : Advance Ruling No. MAH/AAAR/RS-SK/32/2020-21
Date of Judgement/Order : 26/11/2020
Related Assessment Year :
Courts : AAAR (544) AAR Maharashtra (494) Advance Rulings (3785)
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PIL challenging constitution of AAR – HC issues Notice to Government

Case Name : Rajendra Kumar Duggar Vs Union of India & Ors. (Calcutta High Court)
Appeal Number : WPA No. 2186 of 2020
Date of Judgement/Order : 25.11.2020
Related Assessment Year :
Courts : All High Courts (14159) Calcutta High Court (858)
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No detention of good for mere mismatch in Value in e-way bill

Case Name : P. H. Muhammad Kunju And Brothers Vs Assistant State Tax Officer (Kerala High Court)
Appeal Number : WP(C).No. 25943 of 2020(P)
Date of Judgement/Order : 25/11/2020
Related Assessment Year :
Courts : All High Courts (14159) Kerala High Court (918)
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