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18% GST Payable on Cheese Balls’ having up to 55% Cheese

Case Name : In re Sevencia Fromage & Dairy India Pvt. Ltd. (GST AAR Uttar Pradesh)
Appeal Number : Order No. 17
Date of Judgement/Order : 10/12/2018
Related Assessment Year :
Courts : AAR Uttar Pradesh (159) Advance Rulings (3785)
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No GST Exemption on warehouse services used for packing & storage of tea: AAAR

Case Name : In re M/s. Nutan warehousing Company Pvt. Ltd. (GST AAAR Maharashtra)
Appeal Number : Order No. MAH/AAAR/SS-RJ/13/2018-19
Date of Judgement/Order : 10/12/2018
Related Assessment Year :
Courts : AAAR (544) AAR Maharashtra (494) Advance Rulings (3785)
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GST order served on driver cannot be treated as served on Appellant

Case Name : S/S Patel Hardware Vs Commissioner (Allahabad High Court)
Appeal Number : Writ Tax No. 1388 of 2018
Date of Judgement/Order : 10/12/2018
Related Assessment Year :
Courts : All High Courts (14165) Allahabad High Court (809)
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Non reduction of Chocolate price after GST Rate reduction is Profiteering: NAA

Case Name : Pushpak Chauhan Vs M/s Harish Bakers & Confectioners Pvt. Ltd. (National Anti-Profiteering Authority)
Appeal Number : Case No. 17/2018
Date of Judgement/Order : 07/12/2018
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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HC admits appeal on last date to avail ITC for July, 2017 to March, 2018

Case Name : AAP And Co., Chartered Accounts Vs. Union Of India (Gujarat High Court)
Appeal Number : Special Civil Application No. 18962 of 2018
Date of Judgement/Order : 07/12/2018
Related Assessment Year :
Courts : All High Courts (14165) Gujarat High Court (1144)
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Transfer of Patent Rights subject to tax under CST Act

Case Name : Ms. Lal Products Vs Intelligence Officer (High Court Kerala)
Appeal Number : WP(C): 13408 of 2009
Date of Judgement/Order : 06/12/2018
Related Assessment Year :
Courts : All High Courts (14165) Kerala High Court (918)
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Johnson Product dealer guilty of profiteering for not reducing price despite Tax Reduction: NAA

Case Name : Director General of Anti-Profiteering Vs J. P. and Sons (National Anti-Profiteering Authority)
Appeal Number : Case No. 16/2018
Date of Judgement/Order : 06/12/2018
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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Incidence of Tax is on Supply and not on nature of transport

Case Name : Kun Motor Co.Pvt. Ltd. Vs The Asst. State Tax Officer (Kerala High Court)
Appeal Number : WA. No. 1803 of 2018
Date of Judgement/Order : 06/12/2018
Related Assessment Year :
Courts : All High Courts (14165) Kerala High Court (918)
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HC condone Delay in filing First Appeal under GST

Case Name : M/S. Swarnashilpi Vs Assistant State Tax Officer (Kerala High Court)
Appeal Number : RP. No. 991 of 2018, WP(C): 13090/2018
Date of Judgement/Order : 05/12/2018
Related Assessment Year :
Courts : All High Courts (14165) Kerala High Court (918)
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GST Advance ruling cannot be given on transaction prior to date of Application for Advance Ruling

Case Name : In re KEI Industries Limited (GST AAAR Rajasthan)
Appeal Number : Order No. RAJ/AAAR/05/2018-19
Date of Judgement/Order : 05/12/2018
Related Assessment Year :
Courts : AAAR (544)
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