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NAA - Since cum-tax price remained same despite reduction in GST rate from 28% to 18% w.e.f. November 15, 2017, profiteering upheld.
Surya Prakash Loonker Vs Excel Rasayan
(2019) TaxCorp(IDT) 2362 (THE NATIONAL ANTI-PROFITEERING AUTHORITY)
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AAR - Question posed is not specific but very generic on which ruling is not practically possible.
In the matter of Madhya Pradesh Paschim Kshetra Vidyut Vitaran Company Ltd.
(2019) TaxCorp(IDT) 2335 (AAR)
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AAR - MPPGCL is covered under definition of ‘Government Entity’ but is not entitled to concessional rate benefit of 12% for “works contract”.
In the matter of Shreeji Infrastructure India P. Ltd.
(2019) TaxCorp(IDT) 2334 (AAR)
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AAR - Delayed payment surcharge and/or Late payment surcharge/Surcharge on outstanding amount is not a separate service but is includible in value of initial service.
In the matter of Madhya Pradesh Poorv Kshetra Vidyut Vitaran Company Ltd.
(2019) TaxCorp(IDT) 2333 (AAR)
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NAA - Anti-profiteering provisions are attracted only when there is a reduction in the rates of tax or increase in ITC.
Kerala State Level Screening Committee on Anti Profiteering vs. Maruti Suzuki India Ltd
(2019) TaxCorp(IDT) 2330 (THE NATIONAL ANTI-PROFITEERING AUTHORITY)
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NAA - Reduction in discount doesn’t amount to profiteering as the same was offered from his profit margin by the Respondent and doesn’t form part of the base price.
State Level Screening Committee on Anti-Profiteering, Kerala vs. Asian Paints Ltd.
(2018) TaxCorp(IDT) 2325 (THE NATIONAL ANTI-PROFITEERING AUTHORITY)
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NAA - There is no profiteering either post GST implementation or rate reduction.
Kerala State Level Screening Committeeon Anti Profiteering vs. Lorenzo Vitrified Tiles Pvt ltd
(2018) TaxCorp(IDT) 2323 (THE NATIONAL ANTI-PROFITEERING AUTHORITY)
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NAA - Rate of tax increased to 5% (post-GST), therefore allegation of profiteering is not sustainable.
Kerala State Level Screening Committee on Anti Profiteering vs. M/s Janson
(2018) TaxCorp(IDT) 2322 (THE NATIONAL ANTI-PROFITEERING AUTHORITY)
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NAA - Case of profiteering upheld against a distributor observing that base price was increased despite reduction in tax rate from 28% to 18%.
Director General of Anti Profiteering vs. Raj & Company
(2018) TaxCorp(IDT) 2321 (THE NATIONAL ANTI-PROFITEERING AUTHORITY)
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AAAR - Activities performed by employees at its corporate office in the course of or in relation to employment for units located in other states shall be treated as ‘supply’ as per Entry 2 of Schedule I r/w Section 7 of CGST Act, 2017.
In the matter of Columbia Asia Hospitals Private Limited
(2018) TaxCorp(IDT) 2320 (AAR)
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HC - No GST can be recovered on premium for leasing out land allotted for hospital.
Raj Kamal Healthcare Pvt. Ltd. vs. Union Of India And 3 Others
(2018) TaxCorp(IDT) 2310 (HC-ALLAHABAD)
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HC - Seizure order quashed on ground of incorrectly recording of time of interception on e-way bill.
Timexo Fasteners India Private Ltd. And Another vs. State Of U.P. And 3 Others
(2018) TaxCorp(IDT) 2309 (HC-ALLAHABAD)
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HC - Writ admitted - Challenging notifications dated January 25, 2018 vide which Government seek to levy GST on transfer of redevelopment rights.
Dadar Matunga Residents Welfare Association vs. Union of India and Ors
(2018) TaxCorp(IDT) 2307 (HC-BOMBAY)
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HC - Appellate authority to condone the delay occurred in the pursuing appeal.
Swarnashilpi vs. Assistant State Tax Officer
(2018) TaxCorp(IDT) 2306 (HC-KERALA)
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AAR - Supply of goods and services in conjunction with healthcare services fall under definition of “composite supply” when services of supply of food and medicines to patients are as advised by the doctor or nutritionists.
In the matter of Columbia Asia hospitals Pvt Ltd
(2018) TaxCorp(IDT) 2241 (AAR)
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AAR - ‘Tutti Fruity’ classifiable under CTH 2006, as it is a preparation of fruits.
In the matter of Wonderfrutz Products LLP
(2018) TaxCorp(IDT) 2240 (AAR)
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AAR - GST applicable on the value of building constructed and handed over to the land owners in terms of Joint development agreement.
In the matter of Nforce Infrastructure India Pvt. Ltd.
(2018) TaxCorp(IDT) 2239 (AAR)
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HC - In cases where the Commissioner has issued notification in terms of sub-rule 5 of Rule 61, the assessee would be required to file return in Form GSTR-3B and not in Form GSTR-3.
Anil Goel and associates vs Union of India & Ors
(2018) TaxCorp(IDT) 2238 (HC-DELHI)
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HC - Goods detained to be released only upon furnishing of bank guarantee.
Panel Source LLP Ltd. vs The Assistant Sales Tax Officer
(2018) TaxCorp(IDT) 2237 (HC-KERALA)
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AAR - ‘Turbine Generator Set’ supplied for use in waste to energy project is not covered under Sr No 234 of Schedule I of Notification No 1/2017, hence not classifiable as ‘renewable energy device’.
In the matter of Triveni Turbines Ltd.
(2018) TaxCorp(IDT) 2236 (AAR)
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