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Cloudtail India Guilty of Profiteering for not passing rate reduction benefit

Case Name : Shri Rahul Sharma Vs Director General of Anti-Profiteering (NAA)
Appeal Number : Case No. 16/2019
Date of Judgement/Order : 07/03/2019
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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GST: HC remanded back the matter to Single Bench, which was dismissed without considering merits

Case Name : M/s. Sangeetha Jewellery Vs The State Tax Officer (Kerala High Court)
Appeal Number : WA. No. 740 of 2019
Date of Judgement/Order : 06/03/2019
Related Assessment Year :
Courts : All High Courts (14162) Kerala High Court (918)
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GST payable on Advisory service Income if service recipient located in India

Case Name : In re Multiples Alternate Asset Management Private Limited (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA- 81/2018-19/B-25
Date of Judgement/Order : 06/03/2019
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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Credit of eligible duties on inputs held in stock- HC accepts writ

Case Name : Downtown Auto Pvt. Ltd Vs. Union Of India (Gujarat High Court)
Appeal Number : Special Civil Application No. 2409 of 2019
Date of Judgement/Order : 06/02/2019
Related Assessment Year :
Courts : All High Courts (14162) Gujarat High Court (1144)
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Increase in MRP post GST Reduction is violation of Anti-profiteering law

Case Name : Shri R. K. Gupta. Vs Ms Abbott Healthcare Pvt. Ltd. (National Anti-Profiteering Authority)
Appeal Number : Case No. 15/2019
Date of Judgement/Order : 05/03/2019
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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Supply of Energy Efficient Street Lighting services to Municipality is supply of goods

Case Name : In re Super Wealth Financial Enterprises Private Ltd. (GST AAAR Odisha)
Appeal Number : Advance Ruling No. 04/0DISHA-AAR/2018-19
Date of Judgement/Order : 05/03/2019
Related Assessment Year :
Courts : AAAR (544) AAR Odisha (44)
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GST payable on amount recovered from contractors for breach of conditions

Case Name : In re M/s. Dholera Industrial City Development Project ltd. (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/2019/06
Date of Judgement/Order : 04/03/2019
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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GST payable on freight and insurance shown separately in invoice

Case Name : In re M/s. Aditya Birla Nuvo Limited (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/2018/05
Date of Judgement/Order : 04/03/2019
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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Gujarat HC strikes down ‘pre-import condition’ under advance authorisation scheme

Case Name : Messrs Maxim Tubes Company Pvt Ltd Vs Union of India (Gujarat High Court)
Appeal Number : Special Civil Application No. 15186 of 2018
Date of Judgement/Order : 04/02/2019
Related Assessment Year :
Courts : All High Courts (14162) Gujarat High Court (1144)
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Execution of Livelyhood for artists & local art hubs as an administrative agency is exempt from GST

Case Name : In re M/s. Uralungal Labour Contract Co-op Society Ltd. (GST AAR Kerala)
Appeal Number : Advance Ruling No. KER/40/2019
Date of Judgement/Order : 02/03/2019
Related Assessment Year :
Courts : AAR Kerala (179) Advance Rulings (3785)
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