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Delhi HC allows Form GSTR-3B rectification- Dept. cannot take benefit of its own wrong

Case Name : Bharti Airtel Limited Vs Union of India & Ors. (Delhi High Court)
Appeal Number : W.P. No. 6345/2018
Date of Judgement/Order : 05/05/2020
Related Assessment Year :
Courts : All High Courts (14162) Delhi High Court (3421)
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Allow all assessees to claim ITC in GST TRAN-1 by 30.6.2020: Delhi HC

Case Name : Brand Equity Treaties Limited Vs Union Of India (Delhi High Court)
Appeal Number : W.P.(C) 11040/2018 and C.M. No. 42982/2018
Date of Judgement/Order : 05/05/2020
Related Assessment Year :
Courts : All High Courts (14162) Delhi High Court (3421)
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Profiteering if benefit of reduction in the rate of tax/ additional ITC not passed to buyers

Case Name : Shri Anil Sharma Vs Printing Machine Solutions (National Anti-Profiteering Authority)
Appeal Number : Case No. 24/2020
Date of Judgement/Order : 05/05/2020
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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Azeagaia Development agreed to pass on ITC benefit to Flat Buyers: NAA

Case Name : Sh. Naresh K. Khetan Vs M/s. Azeagaia Development Pvt. Ltd. (National Anti-Profiteering Authority)
Appeal Number : Case Mo. 23/2020
Date of Judgement/Order : 05/05/2020
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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GST exemption on vocational training courses recognised by NCVT

Case Name : In re Leprosy Mission Trust India (GST AAR Andhra Pradesh)
Appeal Number : AAR No. 14/AP/GST/2020
Date of Judgement/Order : 05/05/2020
Related Assessment Year :
Courts : AAR Andhra Pradesh (182) Advance Rulings (3785)
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GST on interest/penalty collected for delay in payment by chit auction company

Case Name : In re Ushabala Chits Private Limited (GST AAR Andhra Pradesh)
Appeal Number : AAR No. 13/AP/GST/2020
Date of Judgement/Order : 05/05/2020
Related Assessment Year :
Courts : AAR Andhra Pradesh (182) Advance Rulings (3785)
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GST applies on renting of residential dwelling for commercial activity

Case Name : In re Lakshmi Tulasi Quality Fuels (GST AAR Andhra Pradesh)
Appeal Number : AAR No. 12/AP/GST/2020
Date of Judgement/Order : 05/05/2020
Related Assessment Year :
Courts : AAR Andhra Pradesh (182) Advance Rulings (3785)
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Cost of HSD Oil issued free of cost by service recipient includible in supply value

Case Name : In re Pulluri Mining & Logistics Private Limited (GST AAR Andhra Pradesh)
Appeal Number : AAR No. 11/AP/GST/2020
Date of Judgement/Order : 05/05/2020
Related Assessment Year :
Courts : AAR Andhra Pradesh (182) Advance Rulings (3785)
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Waste Management services to Tirupati Smart City Corporation exempt from GST

Case Name : In re Zigma Global Environ Solutions Private Limited (GST AAR Andhra Pradesh)
Appeal Number : AAR No. 10/AP/GST/2020
Date of Judgement/Order : 05/05/2020
Related Assessment Year :
Courts : AAR Andhra Pradesh (182) Advance Rulings (3785)
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Applicability of FORM GSTR-9C- AAR cannot decide

Case Name : In re Andhra Pradesh State Road Transport Corporation (GST AAR Andhra Pradesh)
Appeal Number : AAR No. 09/AP/GST/2020
Date of Judgement/Order : 05/05/2020
Related Assessment Year :
Courts : AAR Andhra Pradesh (182) Advance Rulings (3785)
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