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TNVAT: Excess ITC at year end has to be refunded, No adjustment against Future liability

Case Name : Tvl. M. R. Motor Company Vs Assistant Commissioner (CT), (FAC) (Madras High Court)
Appeal Number : W.P.No.31044 of 2013
Date of Judgement/Order : 19/05/2020
Related Assessment Year :
Courts : All High Courts (14162) Madras High Court (1788)
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NAA upheld profiteering allegation in respect of Fogg Deo supplied to Big Bazar

Case Name : Sh. Rahul Sharma Vs Tanya Enterprises (NAA)
Appeal Number : Order No. 28/2020
Date of Judgement/Order : 19/05/2020
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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GST NAA finds Philips India guilty of profiteering on Food Processor

Case Name : Kerala State Level Screening Committee on Anti-Profiteering Vs Phillips India Ltd. (National Anti-Profiteering Authority)
Appeal Number : Order No. 27/2020
Date of Judgement/Order : 19/05/2020
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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GST on Pure services (supply of manpower, security service) to Govt.

Case Name : In re A.B. Enterprise (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/2020/18
Date of Judgement/Order : 19/05/2020
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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GST on parts used for Converting Vehicle From Petrol to Gas

Case Name : In re Shree Mohit Rameshpal Gupta (Ramesh Corporation) (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/2020/17
Date of Judgement/Order : 19/05/2020
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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GST on laying of Optical Fiber Cable for connecting Gram Panchayats

Case Name : In re Shree Hari Engineers & Contractors (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/2020/16
Date of Judgement/Order : 19/05/2020
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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GST on LPG Gas sold in Bottle to Commercial/Domestic Customer

Case Name : In re Navbharat LPG Bottling Company (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/2020/15
Date of Judgement/Order : 19/05/2020
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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Reduced GST rate on Houses with carpet area not more than 60 square metres

Case Name : In re Amba Township Pvt. Ltd. (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/2020/14
Date of Judgement/Order : 19/05/2020
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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No GST exemption on transport of goods from mother to daughter vessel

Case Name : In re Shreeji Shipping (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/2020/13
Date of Judgement/Order : 19/05/2020
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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GST on transportation of goods in barrages from mother vessel to daughter vessel

Case Name : In re Siddhi Marine Services LLP (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/2020/12
Date of Judgement/Order : 19/05/2020
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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