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NAA detects Profiteering in supply of ‘Duracell Battery’

Case Name : D.S. Brothers Vs Durga Marketing Pvt. Ltd. (NAA)
Appeal Number : Case No. 42/2020
Date of Judgement/Order : 23/07/2020
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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Eligibility for inputs tax credit on Demo Vehicles

Case Name : In re Khatwani Sales And Services LLP (GST AAR Madhya Pradesh)
Appeal Number : Advance Ruling order No. 13/2020
Date of Judgement/Order : 23/07/2020
Related Assessment Year :
Courts : AAR Madhya Pradesh (107) Advance Rulings (3785)
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ITC not available on Demo vehicles purchased for furtherance of business

Case Name : Khatwani Sales And Services LLP (GST AAR Madhya Pradesh)
Appeal Number : Order No. 13/2020
Date of Judgement/Order : 23/07/2020
Related Assessment Year :
Courts : AAR Madhya Pradesh (107) Advance Rulings (3785)
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GST under RCM on salary to Directors- AAR allowed application withdrawal

Case Name : In re Man Structurals (P) Ltd. (GST AAR Rajasthan)
Appeal Number : Advance Ruling No. RAJ/AAR/2020-21/07
Date of Judgement/Order : 23/07/2020
Related Assessment Year :
Courts : AAR Rajasthan (197) Advance Rulings (3785)
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GST on Tour Operator services to Main Tour Operator

Case Name : In re Crown Tours & Travelers (GST AAR Rajasthan)
Appeal Number : Advance Ruling No. RAJ/AAR/2020-21/06
Date of Judgement/Order : 23/07/2020
Related Assessment Year :
Courts : AAR Rajasthan (197) Advance Rulings (3785)
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No detention when invoices not bearing continuous serial number

Case Name : Devices Distributors Vs Assistant State Tax Officer (Kerala High Court)
Appeal Number : W.P(C). No. 14969 of 2020
Date of Judgement/Order : 23/07/2020
Related Assessment Year :
Courts : All High Courts (14162) Kerala High Court (918)
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Deficiency in GST refund application cannot be raised at belated stage

Case Name : Jain International Vs Commissioner of Delhi Goods (Delhi High Court)
Appeal Number : WP (C) No. 4205/2020
Date of Judgement/Order : 22/07/2020
Related Assessment Year :
Courts : All High Courts (14162) Delhi High Court (3421)
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Delhi HC grant Refund along with Interest in case of Zero Rated Supply after 15 days

Case Name : Jian International Vs Commissioner of Delhi Goods And Services Tax (Delhi High Court)
Appeal Number : W.P. (C) 4205/2020
Date of Judgement/Order : 22/07/2020
Related Assessment Year :
Courts : All High Courts (14162) Delhi High Court (3421)
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GST: No coercive steps for recovery without following adjudication process: HC

Case Name : Rishi Bansal Vs Union of India (Delhi High Court)
Appeal Number : WP (C) No. 4409 of 2020
Date of Judgement/Order : 22/07/2020
Related Assessment Year :
Courts : All High Courts (14162) Delhi High Court (3421)
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COVID-19: HC allows 6 Month to pay tax dues: Defreezes bank account

Case Name : Shree M. Revathi Printers Vs DCIT (Madras High Court)
Appeal Number : W.P.No. 7811 of 2020
Date of Judgement/Order : 22/07/2020
Related Assessment Year :
Courts : All High Courts (14162) Madras High Court (1788)
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