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HC directs HUL to deposit Rs. 90 cr with Central Consumer Welfare Fund

Case Name : Hindustan Unilever Limited Vs Union of India & Ors. (Delhi High Court)
Appeal Number : W.P.(C) No. 378/2019
Date of Judgement/Order : 16/01/2019
Related Assessment Year :
Courts : All High Courts (14162) Delhi High Court (3421)
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GST on ‘Sight Vision Equipment’ manufactured for being used exclusively in various armoured Tanks

Case Name : In re Ms. Opto Electronic Factory (GST AAR Uttarakhand)
Appeal Number : Advance Ruling No. 19/2018-19
Date of Judgement/Order : 06/02/2019
Related Assessment Year :
Courts : AAR Uttarakhand (83) Advance Rulings (3785)
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5% GST payable on supply of Anaerobic Microbial Inoculums (AMI)

Case Name : In re Ms. Elefo Biotech Pvt. Ltd. (GST AAR Uttarakhand)
Appeal Number : Advance Rulling No. 18/2018-19
Date of Judgement/Order : 06/02/2019
Related Assessment Year :
Courts : AAR Uttarakhand (83) Advance Rulings (3785)
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Agricultural Seedling Trays of Plastic classifiable under CTH 39269099

Case Name : In re M/s. Saro Enterprises (GST AAAR Tamilnadu)
Appeal Number : Order in Appeal No. AAAR/01/2019 (AR)
Date of Judgement/Order : 06/02/2019
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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Mandatory pre-deposit can be made through CGST Credit

Case Name : M/s. Dell International Services India Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bengalore)
Appeal Number : Appeal No. ST/21529/2018-DB
Date of Judgement/Order : 13/12/2018
Related Assessment Year :
Courts : All CESTAT (3929) CESTAT Bangalore (304)
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Marine paints cannot be considered as Part of Ship: AAAR Maharashtra

Case Name : In re Jotun India Pvt. Ltd. (AAAR Maharashtra)
Appeal Number : Order No. MAH/AAAR/SS-R1/17/2018-19
Date of Judgement/Order : 05/02/2019
Related Assessment Year :
Courts : AAAR (544) AAR Maharashtra (494) Advance Rulings (3785)
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GST on Gudakhu, a tobacco product in paste form used as a Tooth paste

Case Name : In re M/s Prabhat Gudakhu Factory (GST AAR Odisha)
Appeal Number : Advance Ruling Order No.06/ODISHA-AAR/2018-19
Date of Judgement/Order : 05/02/2019
Related Assessment Year :
Courts : AAR Odisha (44) Advance Rulings (3785)
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No change in tax rate -No profiteering on supply of ‘Little Star Dhoti 406’

Case Name : Director General Anti-Profiteering Vs M/s Pulimoottill Silks (National Anti-Profiteering Authority)
Appeal Number : Case No. 08/2019
Date of Judgement/Order : 04/02/2019
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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No reduction in tax rate -Anti-profiteering provisions on supply of Jockey Shorts not attracted

Case Name : Kerala State Screening Committee on Anti-profiteering Vs M/s Sudarsans (National Anti-Profiteering Authority)
Appeal Number : Case No. 07/2019
Date of Judgement/Order : 04/02/2019
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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GST: Section 129(1)(b) applies to transporter as person interested in goods

Case Name : Daily Express Vs Assistant State Tax Office (Kerala High Court)
Appeal Number : WA. No. 253 of 2019
Date of Judgement/Order : 04/02/2019
Related Assessment Year :
Courts : All High Courts (14162) Kerala High Court (918)
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