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No GST exemption on services related to imported agriculture products after cargo reaches Port

Case Name : In re Karaikal Port Private Limited (GST AAR Puducherry)
Appeal Number : Order No.02/Puducherry-AAR/2020-21
Date of Judgement/Order : 18/11/2020
Related Assessment Year :
Courts : AAR/AAAR Puducherry (2) Advance Rulings (3785)
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PP non-woven bags classifiable under HSN code 39232990

Case Name : In re Texbond Non-wovens (GST AAR Puducherry)
Appeal Number : Order No. 01/Puducherry-AAR/2020-21
Date of Judgement/Order : 18/11/2020
Related Assessment Year :
Courts : AAR/AAAR Puducherry (2) Advance Rulings (3785)
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Passing ITC without Actual Payment of GST- Bail Application of accused Rejected

Case Name : Directorate General of Goods & Services Tax Intelligence & Ors. Vs Rakesh Kumar Goyal (Patiala House Court)
Appeal Number : Bail Appl. No. 1686/2020
Date of Judgement/Order : 17/11/2020
Related Assessment Year :
Courts : District Court (66)
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Sudharshan 35 MM guilty of profiteering: NAA

Case Name : Principal Commissioner Vs Sudharshan 35 MM (NAA)
Appeal Number : Case No. 73/2020
Date of Judgement/Order : 17/11/2020
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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Provisional bank account attachment during pendency of Section 67 search proceedings – SC stays Gujarat HC decision

Case Name : Union of India & Anr. Vs Kushal Ltd. & Anr. (Supreme Court of India)
Appeal Number : Special Leave to Appeal (C) No. 10070/2020
Date of Judgement/Order : 16/11/2020
Related Assessment Year :
Courts : Supreme Court of India (2389)
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Court grants Bail to person alleged of taking Fake ITC Credit

Case Name : Ashish Aggrawal Vs CGST (Patiala House Court)
Appeal Number :
Date of Judgement/Order : 14/11/2020
Related Assessment Year :
Courts : All High Courts (14162)
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Logix Infrastructure guilty of not passing ITC benefit to Homebuyers: NAA

Case Name : Sh. Rajender Meena Vs Logix Infrastructure Pvt. Ltd (National Anti-Profiteering Authority)
Appeal Number : Case No. 72/2020
Date of Judgement/Order : 13/11/2020
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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AAR cannot explain Document required for supply to SEZ units

Case Name : In re Garuda Power Pvt Ltd (GST AAR West bengal)
Appeal Number : Advance Ruling No. 13/WBAAR/2020-21
Date of Judgement/Order : 13/11/2020
Related Assessment Year :
Courts : AAR West Bangal (240) Advance Rulings (3785)
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GST on conservancy service to Defence establishments

Case Name : In re Lokenath Builders (GST AAR West Bengal)
Appeal Number : Order No. 12/WBAAR/2020-21
Date of Judgement/Order : 13/11/2020
Related Assessment Year :
Courts : AAR West Bangal (240) Advance Rulings (3785)
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Type-3 test by ‘NCS Pearson Inc’ classifiable as OIDAR service: AAAR

Case Name : In re Principal Commissioner of Central Tax Vs. NCS Pearson Inc (GST AAAR Karnataka)
Appeal Number : Order No. KAR/AAAR/07/2020-21
Date of Judgement/Order : 13/11/2020
Related Assessment Year :
Courts : AAAR (544) AAR Karnataka (491) Advance Rulings (3785)
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