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AAR does not have jurisdiction to go beyond issues referred: HC

Case Name : Abbott Healthcare Private Limited Vs Commissioner of State Tax Kerala (Kerala High Court)
Appeal Number : W.P(C).No.17012 of 2019(B)
Date of Judgement/Order : 07/01/2020
Related Assessment Year :
Courts : All High Courts (14162) Kerala High Court (918)
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Builder denied benefit of ITC to buyers of flats and shops: NAA

Case Name : Smt. Shubhra Vipin Gajbhiye Vs Pyramid Arcades Pvt. Ltd (National Anti-Profiteering Authority)
Appeal Number : Case No. 3/2020
Date of Judgement/Order : 07/01/2020
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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Fabrication of body building on Tippers, Trailers classifiable under SAC 998881

Case Name : In re SLN Tech-Fabs (Bengaluru) Pvt. Ltd. (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 02/2020
Date of Judgement/Order : 07/01/2020
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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GST on ‘Reagents’ used for laboratory testing of water samples- AAR application withdrawn

Case Name : In re HACH DHR India Pvt. Ltd. (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 01/2020
Date of Judgement/Order : 07/01/2020
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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Interest cannot be levied on Gross GST Liability before adjusting ITC: Madras HC

Case Name : Refex Industries Ltd. Vs Assistant Commissioner of CGST & Central Excise (Madras High Court)
Appeal Number : Writ Petition Nos.23360 and 23361 of 2019 & WMP Nos.23106 and 23108 of 2019
Date of Judgement/Order : 06/01/2020
Related Assessment Year :
Courts : All High Courts (14162) Madras High Court (1788)
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File response against SCN issued by officer against Seized goods: HC directs Assessee

Case Name : AVH Corporation Vs State of Gujarat (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 21615 of 2019
Date of Judgement/Order : 06/01/2020
Related Assessment Year :
Courts : All High Courts (14162) Gujarat High Court (1144)
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Advance ruling cannot be given on issue already decided by jurisdictional SGST authority

Case Name : In re Laxmi Traders (Pramod Kumar) (GST AAR Uttar Pradesh)
Appeal Number : Order No. 48
Date of Judgement/Order : 06/01/2020
Related Assessment Year :
Courts : AAR Uttar Pradesh (159) Advance Rulings (3785)
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GST on Licensing services for right to use minerals including its exploration & evaluation

Case Name : In re Ajay Kumar Dabral (GST AAR Uttarakhand)
Appeal Number : Advance Ruling No. 08/2020
Date of Judgement/Order : 06/01/2020
Related Assessment Year :
Courts : AAR Uttarakhand (83) Advance Rulings (3785)
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GST rate on Licensing Services for right to use minerals including its exploration & evaluation

Case Name : In re  Kuldeep Singh Batola (GST AAR Uttarakhand)
Appeal Number : Advance Ruling No. 07/2020
Date of Judgement/Order : 06/01/2020
Related Assessment Year :
Courts : AAR Uttarakhand (83) Advance Rulings (3785)
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GST on Sale of Land after development by Developer for Landowner

Case Name : In re Vidit Builders (GST AAR Madhya Pradesh)
Appeal Number : Order No. 02/2020
Date of Judgement/Order : 06/01/2020
Related Assessment Year :
Courts : AAR Madhya Pradesh (107) Advance Rulings (3785)
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