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Best Judgment Assessment cannot be passed on the ground of debatable issue

Case Name : Audco India Limited Vs Commercial Tax Officer (Madras High Court)
Appeal Number : W.P. No. 4554 of 2008
Date of Judgement/Order : 10/03/2020
Related Assessment Year :
Courts : All High Courts (14162) Madras High Court (1788)
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AAR liable for rejection as issue is pending before Hon’ble SC

Case Name : In re Vikram Traders (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 08/2020
Date of Judgement/Order : 10/03/2020
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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GST on street lighting activity under Energy Performance Contract

Case Name : In re Karnataka State Electronics Development Corporation Limited (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 7/2020
Date of Judgement/Order : 10/03/2020
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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Non speaking orders are non est and not sustainable

Case Name : Shyam Textiles Limited Vs Commissioner of Commercial Taxes (Madras High Court)
Appeal Number : W.P. No. 26706 of 2009
Date of Judgement/Order : 09/03/2020
Related Assessment Year :
Courts : All High Courts (14162) Madras High Court (1788)
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Use of & downloading of C Forms allowed to purchase PNG & Liquor Products

Case Name : Commissioner of Commercial Taxes Vs Ramco Cements Ltd. (Madras High Court)
Appeal Number : W.A. No. 3403 of 2019
Date of Judgement/Order : 09/03/2020
Related Assessment Year :
Courts : All High Courts (14162) Madras High Court (1788)
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SCN notice demanding recovery of credit wrongly availed in Tran-1 valid

Case Name : Matrix Cellular (International) Services Limited Vs Union of India & Ors. (Delhi High Court)
Appeal Number : W.P.(C) 5041/2019 & CM Appl. 22278/2019
Date of Judgement/Order : 28/11/2019
Related Assessment Year :
Courts : All High Courts (14162) Delhi High Court (3421)
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GST: Prohibition Order passed by DC without authorization is invalid

Case Name : Mahendra Kumar Indermal Vs Deputy Assistant Commissioner (ST) (Andhra Pradesh High Court)
Appeal Number : WP No. 6146 of 2020
Date of Judgement/Order : 06/03/2020
Related Assessment Year :
Courts : All High Courts (14162) Andhra Pradesh HC (229)
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Whether printing service received locally is export when a foreign buyer is paying consideration in US dollars?

Case Name : In re Swapna Printing Works Private Limited (GST AAR West Bengal)
Appeal Number : Order No. 45/WBAAR/2019-20
Date of Judgement/Order : 06/03/2020
Related Assessment Year :
Courts : AAR West Bangal (240) Advance Rulings (3785)
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GST TDS Notifications not applies to exempt supply

Case Name : In re Dipak Kanti Mazumder Dynamic Engineers (GST AAR West Bengal)
Appeal Number : Order No. 44/WBAAR/2019-20
Date of Judgement/Order : 06/03/2020
Related Assessment Year :
Courts : AAR West Bangal (240) Advance Rulings (3785)
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GST TDS not applies on supply to Howrah Municipal Corporation

Case Name : In re Dolphin Techno Waste Management Private Limited (GST AAR West Bengal)
Appeal Number : Order No. 43/WBAAR/2019-20
Date of Judgement/Order : 06/03/2020
Related Assessment Year :
Courts : AAR West Bangal (240) Advance Rulings (3785)
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