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Anaerobic Microbial Inoculum classifiable under Tariff heading No. 30029030

Case Name : Assistant Commissioner, CGST, Uttarakhand (in case of M/s Elfo Biotech Pvt. Ltd.)
Appeal Number : Advance Rulings No. UK/AAAR/02/2019-20
Date of Judgement/Order : 02/12/2019
Related Assessment Year :
Courts : AAAR (544) AAR Uttarakhand (83) Advance Rulings (3785)
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Form GST TRAN-1 can be revised only once within the specified period

Case Name : Ingersoll-Rand Technologies And Services Private Limited Vs UOI (Allahabad High Court)
Appeal Number : Writ Tax No. 1120 of 2019
Date of Judgement/Order : 21/11/2019
Related Assessment Year :
Courts : All High Courts (14162) Allahabad High Court (809)
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GST Payable by security Agency on payment received for bonus of security personnel deployed

Case Name : In re Ex-servicemen Resettlement Society (GST AAR West Bengal)
Appeal Number : Order No. 35/WBAAR/2019-20
Date of Judgement/Order : 29/11/2019
Related Assessment Year :
Courts : AAR West Bangal (240) Advance Rulings (3785)
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AAR rejects application as Applicant was not the Supplier of Service

Case Name : In re Barbeque Nation Hosprtality Ltd (GST AAR West Bengal)
Appeal Number : Order No. 34/WBAAR/2019-20
Date of Judgement/Order : 29/11/2019
Related Assessment Year :
Courts : AAR West Bangal (240) Advance Rulings (3785)
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Accept C ‘Form’ even if Assessment orders already been passed by AO

Case Name : Vyplavi Granites Vs CTO (Andhra Pradesh High Court)
Appeal Number : WP No. 14638 of 2019
Date of Judgement/Order : 29/11/2019
Related Assessment Year :
Courts : All High Courts (14162) Andhra Pradesh HC (229)
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Builder Guilty of Profiteering as not passed ITC benefit to Flat Buyers

Case Name : Sh. Kavi Mahajan Vs M/s Heeranandani Realtors Pvt. Ltd (National Anti-Profiteering Authority)
Appeal Number : Case No. 63/2019
Date of Judgement/Order : 28/11/2019
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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Detention of goods for alleged undervaluation not justified

Case Name : Haier Appliances India (P) Ltd Vs Assistant State Tax Officer (Kerala High Court)
Appeal Number : W.P. (C) No. 32348 of 2019
Date of Judgement/Order : 28/11/2019
Related Assessment Year :
Courts : All High Courts (14162) Kerala High Court (918)
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Fried Fryums’ classifiable under Tariff Item 21069099

Case Name : In re Alisha Foods (GST AAR Madhya Pradesh)
Appeal Number : Order No. 20/2019
Date of Judgement/Order : 28/11/2019
Related Assessment Year :
Courts : AAR Madhya Pradesh (107) Advance Rulings (3785)
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Fried Fryums classifiable under CTH 21069099 -18% GST Applies

Case Name : In re Alisha Foods (GST AAR Madhya Pradesh)
Appeal Number : Order No. 20/2019
Date of Judgement/Order : 28/11/2019
Related Assessment Year :
Courts : AAR Madhya Pradesh (107) Advance Rulings (3785)
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Builder guilty of profiteering as not passed additional ITC benefit to buyers

Case Name : Sh. Rohit Singh Vs M/s Friends Land Developers (National Anti-Profiteering Authority)
Appeal Number : Case No. 62/2019
Date of Judgement/Order : 27/11/2019
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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