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Anti-profiteering Penalty Provision not in existence till 31.12.2019: NAA

Case Name : Deepak Kumar Khurana Vs Sattva Developers Pvt. Ltd. (NAA)
Appeal Number : Case No. 71/2020
Date of Judgement/Order : 05/11/2020
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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State Examination Board not eligible for GST Exemption

Case Name : In re State Examination Board (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/105/2020
Date of Judgement/Order : 05/11/2020
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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AAAR cannot answer on correctness of GST liability based on illustrative invoices

Case Name : In re Apsara Co-operative Housing Society Ltd. (GST AAAR Maharashtra)
Appeal Number : Order No. MAH/AAAR/RS-SK/28/2020-21
Date of Judgement/Order : 05/11/2020
Related Assessment Year :
Courts : AAAR (544) AAR Maharashtra (494) Advance Rulings (3785)
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HC Grants Bail to Person Alleged of Economic Offence under GST

Case Name : Narayan Kumar Khaitan Vs Union of India (Orissa High Court)
Appeal Number : BLAPL No. 10089 of 2019
Date of Judgement/Order : 04/11/2020
Related Assessment Year :
Courts : All High Courts (14159) Orissa High Court (271)
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Pivotal Infrastructure guilty of not passing ITC benefit to Flat Buyers: NAA

Case Name : Ajay Kumar Vs Pivotal Infrastructure Pvt. Ltd. (NAA)
Appeal Number : Case No. 70/2020
Date of Judgement/Order : 04/11/2020
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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No Bank account seizure of petitioner if no material to implicate him in alleged fraudulent transaction

Case Name : Glonia Impex Vs Assistant Commissioner (SIIB) (Kerala High Court)
Appeal Number : WP(C). No.8432 of 2020(D)
Date of Judgement/Order : 04/11/2020
Related Assessment Year :
Courts : All High Courts (14159) Kerala High Court (918)
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No GST exception on supply to ‘M.P. DAY Rajya Gramin Ajivika Mission’ as applicant failed to furnish requisite information

Case Name : In re Centre For Entrepreneurship Development Madhya Pradesh (CEDMAP)
Appeal Number : Advance Rulings No. 17/2020
Date of Judgement/Order : Dated: 04/11/2020
Related Assessment Year :
Courts : AAR Madhya Pradesh (107) Advance Rulings (3785)
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GST TRAN-1 Form Revision application rejection without hearing arguments was unjustified

Case Name : R.P. Foam Pvt. Ltd. Vs Union of India (Allahabad High Court)
Appeal Number : Writ Tax No. 592 of 2020
Date of Judgement/Order : 03/11/2020
Related Assessment Year :
Courts : All High Courts (14159) Allahabad High Court (809)
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Section 171(3A) Penalty for profiteering not retrospective: NAA

Case Name : Vivek Gupta Vs Gurukripa Developers & Infrastructures Pvt. Ltd. (National Anti-Profiteering Authority)
Appeal Number : Case No. 69/2020
Date of Judgement/Order : 03/11/2020
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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Waste collection, segregation, treatment, disposal services falls under SAC 9994

Case Name : In Re M/s. Sumeet Facilities Limited (AAR GST Tamil Nadu)
Appeal Number : Order No. 36/ARA/2020
Date of Judgement/Order : 03/11/2020
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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