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GST on slump sale – AAR allows withdrawal of Application

Case Name : In re NIKO (NECO) Limited (GST AAR Andhra Pradesh)
Appeal Number : AAR No. 19/AP/GST/2020
Date of Judgement/Order : 17/07/2020
Related Assessment Year :
Courts : AAR Andhra Pradesh (182) Advance Rulings (3785)
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Subway Franchisee denied tax reduction benefit to customers: NAA

Case Name : Director General of Anti-Profiteering Vs M/s Gaurav Sharma Food Industries (National Anti-Profiteering Authority)
Appeal Number : Case No. 41/2020
Date of Judgement/Order : 16/07/2020
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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GST on services provided by CREDA, scrap battery sale & sale of tender forms

Case Name : In re Chhattisgarh State Renewable Energy Development Agency (GST AAAR Chhattisgarh)
Appeal Number : Advance Ruling No. CG/AAAR/ 04/2020-21
Date of Judgement/Order : 16/07/2020
Related Assessment Year :
Courts : AAAR (544) AAR Chhattisgarh (55) Advance Rulings (3785)
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Transitional Credit Issue- Decide on Taxpayer representation: HC

Case Name : Ankit Babeley Vs. State of M.P. & Ors. (Madhya Pradesh High Court)
Appeal Number : WP No. 4974 of 2020
Date of Judgement/Order : 15/07/2020
Related Assessment Year :
Courts : All High Courts (14162) Madhya Pradesh HC (177)
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Mahindra Lifespace denies ITC benefit to customers: NAA

Case Name : S. Ganapathy  Subramania Vs Mahindra Lifespace Developers Ltd. (NAA)
Appeal Number : Case No. 40 of 2020
Date of Judgement/Order : 14/07/2020
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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Transitional Credit eligible only when claimed within time: HC

Case Name : P.R. Mani Electronics Vs Union of India (Madras High Court)
Appeal Number : WP No. 8890 of 2020
Date of Judgement/Order : 13/07/2020
Related Assessment Year :
Courts : All High Courts (14162) Madras High Court (1788)
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HC quashes order passed in violation of principles of natural justice

Case Name : Shiv Kishor Construction Private Limited Vs UOI (Patna High Court)
Appeal Number : Civil Writ Jurisdiction Case No. 7144 of 2020
Date of Judgement/Order : 13/07/2020
Related Assessment Year :
Courts : All High Courts (14162) Patna High Court (143)
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GST on services provided under vocational training courses recognized by NCVT

Case Name : In re The Leprosy Mission Trust India Bethesda leprosy home and hospital  (GST AAR Chhattisgarh)
Appeal Number : Advance Ruling No. STC/AAR/01/2020
Date of Judgement/Order : 12/07/2020
Related Assessment Year :
Courts : AAR Chhattisgarh (55) Advance Rulings (3785)
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Builder denies ITC benefit to FLAT buyers, Guilty of Profiteering: NAA

Case Name : Jai Prakash Garg Vs Adarsh thought Works Pvt. Ltd. (NAA)
Appeal Number : Case No. 39/2020
Date of Judgement/Order : 10/07/2020
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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Seed dressing, coating and treating drum machine classifiable at HSN 84368090

Case Name : In re Adarsh Plant Protected Ltd. (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/25/2021
Date of Judgement/Order : 09/07/2021
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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