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HC rejects Bail application in GST Evasion Case (ITC Fraud)

Case Name : Himani Munjal Vs Union of India (Rajasthan High Court)
Appeal Number : S.B. Criminal Misc. IV Bail Application No. 12077/2019
Date of Judgement/Order : 30/09/2019
Related Assessment Year :
Courts : All High Courts (14162) Rajasthan High Court (390)
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GST payable on development of land into residential layout and sale as per JDA

Case Name : In re Maarq Spaces Private Limited (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 119/2019
Date of Judgement/Order : 30/09/2019
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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GST on machines given to customers under RRC/PRC models

Case Name : In re M/s Randox Laboratories India Private Limited (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 118/2019
Date of Judgement/Order : 30/09/2019
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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AAR cannot decide application if same issue in the case of applicant already decided by other AAR

Case Name : In re Hindustan Coca-cola Beverages Pvt.Ltd. (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 117/2019
Date of Judgement/Order : 30/09/2019
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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GST on activity of collecting exam fee on behalf of any university or institution without any value addition

Case Name : In re M/s Arivu Educational Consultants Pvt, Ltd. (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 116/2019
Date of Judgement/Order : 30/09/2019
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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Packaged food products are goods hence not classifiable HSN Code of Services

Case Name : In re Mountain Trail Foods Private Limited (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 115/2019
Date of Judgement/Order : 30/09/2019
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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Bus passes distributed to commuters & facilitation charges includable in value of service

Case Name : In re M/s Ascendas Services (India) Private Limited (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 114/2019
Date of Judgement/Order : 30/09/2019
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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Air handling units & Air Ventilators are classifiable under HSN 84145910

Case Name : In re VTS TF Air Systems Pvt. Ltd. (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 113/2019
Date of Judgement/Order : 30/09/2019
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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GST payable on Godown Renting Services which is not storage service of food items

Case Name : In re Karnataka Food & Civil Supplies Corporation (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 112/2019
Date of Judgement/Order : 30/09/2019
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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18% GST payable on EPC services provided to Govt owned Electricity Supply Companies

Case Name : In re Manipal Energy & Infratech Ltd. (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 111/2019
Date of Judgement/Order : 30/09/2019
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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