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GST on Flour Mixture of Grams, pulses, leguminous vegetable with cereal flour/Rice flour

Case Name : In re Chellasamy Nadar Deivarajan (Mahalakshmi Store) (AAR Tamilnadu)
Appeal Number : Order No. 55 JARA/2019
Date of Judgement/Order : 23/12/2019
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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NFC Board manufactured with Rice husk mainly classifiable under CTH 441193

Case Name : In re Papaka Herbs & Spices Private Limited (GST AAR Tamil Nadu)
Appeal Number : Order No. 54/ARA/2019
Date of Judgement/Order : 23/12/2019
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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Whether HDPE woven tarpaulin is classifiable as textile under GST Tariff Act

Case Name : In re East Hooghly Agro Plantation Pvt. Ltd. (GST AAAR West Bangal)
Appeal Number : Appeal Case No. 14/WBAAAR/APPEAL/2019
Date of Judgement/Order : 23/12/2019
Related Assessment Year :
Courts : AAAR (544) AAR West Bangal (240) Advance Rulings (3785)
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Whether loading & unloading service of yellow peas at the port is exempt supply?

Case Name : In re T P Roy Chowdhury & Company Pvt. Ltd. (GST AAAR West Bangal)
Appeal Number : Appeal case No. 13/WBAAAR/APPEAL/2019
Date of Judgement/Order : 23/12/2019
Related Assessment Year :
Courts : AAAR (544) AAR West Bangal (240) Advance Rulings (3785)
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Permit petitioner to file TRAN-1 Forms either electronically or manually: HC

Case Name : Kalpaka Distrbutors Pvt Vs Union of India (Kerala High Court)
Appeal Number : WP(C).No. 34771 OF 2019
Date of Judgement/Order : 20/12/2019
Related Assessment Year :
Courts : All High Courts (14162) Kerala High Court (918)
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‘Air Conditioner Hose Assembly’ falls under Chapter Heading 4009

Case Name : In re Sunchirin Autoparts India Pvt Ltd. (GST AAR Uttar Pradesh)
Appeal Number : Order No. 47
Date of Judgement/Order : 20/12/2019
Related Assessment Year :
Courts : AAR Uttar Pradesh (159) Advance Rulings (3785)
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GST: Liability of interest U/s. 50 is automatic but quantification needs arithmetic exercise

Case Name : Assistant Commissioner of CGST & Central Excise Vs Daejung Moparts Pvt Ltd. (Madras High Court- Third Member)
Appeal Number : W.A. Nos. 2127 and 2151 of 2019
Date of Judgement/Order : 19/12/2019
Related Assessment Year :
Courts : All High Courts (14162) Madras High Court (1788)
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Transfer of Right to use Vessel is deemed sales & taxable in concerned State

Case Name : The Great Eastern Shipping Co. Ltd. Vs State of Karnataka & Ors. (Supreme Court)
Appeal Number : Civil Appeal No. 3383 of 2004
Date of Judgement/Order : 04/12/2019
Related Assessment Year :
Courts : Supreme Court of India (2389)
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Profiteering needs to be computed at the level of each invoice: NAA

Case Name : Sh. Suresh Kumar Gupta & ors. Vs Nirala Projects Pvt. Ltd. (National Anti-Profiteering Authority)
Appeal Number : Case No. 75/2019
Date of Judgement/Order : 18/12/2019
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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Release confiscated conveyance on deposit of amount determined

Case Name : Devrajbhai Vikrambhai Sambad Vs State of Gujarat (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 15694 of 2019
Date of Judgement/Order : 18/12/2019
Related Assessment Year :
Courts : All High Courts (14162) Gujarat High Court (1144)
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