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AAAR - Since cleaning activity is carried out mechanically at a factory away from the farm and alters the essential characteristics of the agricultural produce, consequently not exempt.
In the matter of Rara Udhyog
(2019) TaxCorp(IDT) 2532 (AAR)
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AAAR - Supply of food and beverages at in-house factory canteens constitutes “outdoor catering service” liable to GST @ 18%.
In the matter of Rashmi Hospitality Services Pvt. Ltd.
(2019) TaxCorp(IDT) 2523 (AAR)
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AAAR - 'Reactors' used in Hand Pump Water Disinfection classifiable under HSN 8421 21 90.
In the matter of Taraltec Solutions Private Limited.
(2019) TaxCorp(IDT) 2501 (AAR)
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AAAR - Marine parts are not an integral ‘part’ of ship and classifiable under Sr.No 252.
In the matter of Jotun India Pvt. Ltd
(2019) TaxCorp(IDT) 2500 (AAR)
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AAAR - Goods owned by the OEM that are provided to a component manufacturer on FOC basis do not constitute supply absent consideration.
In the matter of Nash Industries (I) Pvt. Ltd.
(2019) TaxCorp(IDT) 2499 (AAR)
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NAA - In absence of no reduction in tax rate post GST implementation profiteering allegation rejected.
Kerala State Screening Committee on Anti- Profiteering vs. Kajaria Ceramics Ltd.
(2019) TaxCorp(IDT) 2498 (NAA)
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NAA - The term 'rate of tax' as used in Sec 171(1) has wide scope and it cannot be restricted only to GST reduction. Scope of Sec 171 extends to cases of reduction in tax rate as compared to pre GST indirect tax regime.
Director General Anti Profiteering vs. Abbott Healthcare Pvt. Ltd, Sami Labs Ltd. and Vishwas Medico
(2019) TaxCorp(IDT) 2497 (NAA)
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HC - Writ Disposed - Release of goods/ vehicles directed upon furnishing bank guarantee and bond.
Husky Injection Molding Systems (India) Pvt Ltd vs. Commissioner of State tax Kerala GST Department.
(2019) TaxCorp(IDT) 2496 (HC-KERALA)
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HC - Writ dismissed - Challenging Section 174 of KGST Act to be ultra vires of the state’s legislative power.
Vajra Wheel Impex vs. The State Tax officer
(2019) TaxCorp(IDT) 2495 (HC-KERALA) · Section 174
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NAA - Benefit of rate reduction was passed on therefore, provision of Sec 171 of CGST Act, 2017 were not contravened.
Kerala State Screening Committee on Anti Profiteering vs. Velbon Vitrified Tiles Pvt. Ltd
(2019) TaxCorp(IDT) 2494 (NAA)
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NAA - Builder has denied the benefit of ITC to the buyers of the flats being constructed. Upholds profiteering.
Director General Anti Profiteering vs. S3 Infra Realty Pvt. Ltd.
(2019) TaxCorp(IDT) 2491 (NAA)
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HC - Writ - Notice to Revenue w.r.t. confiscated u/s 67(2) of the Central Goods and Services Tax Act, 2017.
Golden Cotton Industries vs. Union of India
(2019) TaxCorp(IDT) 2490 (HC-GUJARAT) · Section 67(2)
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HC - No coercive recovery of tax for credit claimed of eligible duties in respect of inputs held in stock on the appointed day.
Downtown Auto Pvt. Ltd. vs. Union of India
(2019) TaxCorp(IDT) 2489 (HC-GUJARAT)
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AAR - ITC is not admissible on the ambulance purchased during the period prior to amendment to Section 17(5) being a ‘motor vehicle’.
In the matter of Nipha Exports Pvt. Ltd.
(2019) TaxCorp(IDT) 2478 (AAR) · Section 17(5)
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AAR - Bags/Sacks made of Laminated P.P. Non-woven Fabric/B.O.P.P pasted P.P Non-woven Fabric is classifiable under HSN 39232990.
In the matter of Piyush Polytex Industries Pvt. Ltd.
(2019) TaxCorp(IDT) 2477 (AAR)
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AAR - Boarding facility along with lodging, housekeeping, laundry, medical assistance and food offered, a ‘mixed supply’ and not a ‘composite supply’.
In the matter of Sarj Educational Centre.
(2019) TaxCorp(IDT) 2476 (AAR)
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HC - Recovery proceedings stayed subject to 50% deposit & furnishing security.
Shanti Eat Udyog vs. State Of U.P. And 3 Others
(2019) TaxCorp(IDT) 2475 (HC-ALLAHABAD)
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HC - Anticipatory bail granted in case of arrest made for alleged issuance of fake invoices.
Shravan. A. Mehra vs. Superintendent of Central Tax
(2019) TaxCorp(IDT) 2474 (HC-KARNATAKA)
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HC - Alternative remedy available - Disposes writ by relegating to take recourse to the remedy of appeal before the Appellate Authority.
Tanish Steels vs. State of Punjab
(2019) TaxCorp(IDT) 2465 (HC-P&H)
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AAAR - Information and Communication Technology project for Govt. aided schools is not eligible for exemption.
In the matter of IL & FS Education and Technology Services Ltd.
(2019) TaxCorp(IDT) 2464 (AAR)
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