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GST on sprinklers systems for use in Drip irrigation system: AAR allows withdrawal of application

Case Name : In re Arihant Plast (GST AAR Rajasthan)
Appeal Number : Advance Ruling No. RAJ/AAR/2019-20/36
Date of Judgement/Order : 13/03/2020
Related Assessment Year :
Courts : AAR Rajasthan (197) Advance Rulings (3785)
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AAR cannot rule on documents required to prove receipt of proceeds in foreign currency

Case Name : In re Thinklab Edusoft LLP (GST AAR Rajasthan)
Appeal Number : Advance Ruling No. RAJ/AAR/2019-20/35
Date of Judgement/Order : 13/03/2020
Related Assessment Year :
Courts : AAR Rajasthan (197) Advance Rulings (3785)
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Every customer entitled to benefit of tax rate reduction by way of reduced prices: NAA

Case Name : State of Officer Vs Cilantro Diners Pvt. Ltd. (NAA)
Appeal Number : Case No. 18/2020
Date of Judgement/Order : 13/03/2020
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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Benefit of Tax Reduction includes both Base Price and Tax Amount: NAA

Case Name : State of officer Vs Bonne Sante (NAA)
Appeal Number : Case No. 17/2020
Date of Judgement/Order : 13/03/2020
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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Regular bail with suitable conditions allowed in wrongful ITC availment case

Case Name : Amit Chandrakant Shah Vs State of Gujarat (Gujarat High Court)
Appeal Number : R/Criminal Misc. Application No. 24151 of 2019
Date of Judgement/Order : 13/03/2020
Related Assessment Year :
Courts : All High Courts (14162) Gujarat High Court (1144)
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Wrongful availment of ITC beyond Rs. 5 crores – Gujarat HC Grants bail

Case Name : Manoj Bhanwarlal Jain Vs State of Gujarat (Gujarat High Court)
Appeal Number : R/Criminal Misc.Application No. 3488 of 2020
Date of Judgement/Order : 12/03/2020
Related Assessment Year :
Courts : All High Courts (14162) Gujarat High Court (1144)
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Recipient of services cannot apply for Advance Ruling under GST

Case Name : In re Portescap India Private Limited (GST AAR Maharashtra)
Appeal Number : Advance Ruling No.GST-ARA- 93/2019-20/B-31
Date of Judgement/Order : 12/03/2020
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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No ITC of GST on input & input services used for construction of commercial immovable property, subsequently used for renting

Case Name : In re Ashish Arvind Hansoti (GST AAR Maharashtra)
Appeal Number : Advance Ruling No.GST-ARA- 88/2019-20/B-30
Date of Judgement/Order : 12/03/2020
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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AAR Maharashtra allows Lfonds India to withdraw Application

Case Name : In re M/s. Lfonds India Pvt. Ltd. (GST AAR Maharashtra)
Appeal Number : Order No. GST-ARA-85/2019-20/B-32
Date of Judgement/Order : 12/03/2020
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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Patanjali Ayurveda guilty of Profiteering: NAA

Case Name : Director General of Anti-Profiteering Vs Patanjali Ayurveda Ltd. (NAA)
Appeal Number : Case No. 16/2020
Date of Judgement/Order : 12/03/2020
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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