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NY Cinemas found Guilty of Profiteering: NAA

Case Name : Shri Himanshu Sharma Vs NY Cinemas LLP (National Anti-Profiteering Authority)
Appeal Number : Case No. 15/2020
Date of Judgement/Order : 12/03/2020
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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Fusible Interlining Fabrics of Cotton Falls under HSN Code 5903

Case Name : In re Ruby Mills Ltd. (GST AAR  Uttarakhand)
Appeal Number : Advance Ruling No. UK-AAR-11/2019-20
Date of Judgement/Order : 12/03/2020
Related Assessment Year :
Courts : AAR Uttarakhand (83) Advance Rulings (3785)
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IGST paid under RCM eligible for ITC

Case Name : In re Fom Aluminium Machines Pvt. Ltd. (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 09/2020
Date of Judgement/Order : 12/03/2020
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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C-Form benefits cannot be rejected merely for belatedly filing

Case Name : TATA Hitachi Construction Machinery Company Pvt. Ltd. Vs State of Karnataka (Karnataka High Court)
Appeal Number : STRP No. 211/2015
Date of Judgement/Order : 11/03/2020
Related Assessment Year :
Courts : All High Courts (14162) Karnataka High Court (655)
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HC Allows filing of GST TRAN­1 which was not filed due to technical glitches

Case Name : Kambay Aromatics Vs Union of India (Gujarat High Court)
Appeal Number : Special Civil Application No. 7347 of 2019
Date of Judgement/Order : 11/03/2020
Related Assessment Year :
Courts : All High Courts (14162) Gujarat High Court (1144)
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SEZ Units Entitled to Claim Refund of Unutilized IGST Credits

Case Name : Britannia Industries Limited Vs Union of India (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 15473 of 2019
Date of Judgement/Order : 11/03/2020
Related Assessment Year :
Courts : All High Courts (14162) Gujarat High Court (1144)
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Form TRAN-1 | Technical glitches on GST Portal | Applicant cannot be Penalised

Case Name : Darsh Pharmachem Pvt. Ltd. Vs Superintendent, Central GST (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 18051 of 2019
Date of Judgement/Order : 11/03/2020
Related Assessment Year :
Courts : All High Courts (14162) Gujarat High Court (1144)
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Transitional credit Claim| Enable filing of form GST TRAN-1 – HC

Case Name : Siddhi Developers vs Union of India (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 17167 of 2019
Date of Judgement/Order : 11/03/2020
Related Assessment Year :
Courts : All High Courts (14162) Gujarat High Court (1144)
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AAR Application not admissible if Applicant is not supplier

Case Name : In re Futuredent (GST AAR Maharashtra)
Appeal Number : Advance Ruling No.GST-ARA- 59/2019-20/B-28
Date of Judgement/Order : 11/03/2020
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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No GST on Salary expenses accounted to meet Indian accounting requirements

Case Name : In re Hitachi Power Europe GmbH (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA-38/2019/B-27
Date of Judgement/Order : 11/03/2020
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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