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NAA - Since there was no reduction in rate of tax on supply of ‘Courier Service’ after GST implementation, no profiteering.
Director General of Anti- Profiteering vs. The Professional Couriers
(2019) TaxCorp(IDT) 2695 (NAA)
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NAA - Base price of the product was increased to maintain cum-tax selling price despite reduction in GST rate from 28% to 18% - Profiteering against ‘glass’ supplier upheld.
Director General Anti Profiteering vs. TTK Prestige Limited
(2019) TaxCorp(IDT) 2694 (NAA)
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AAR - Provision of service of construction of a dwelling unit bundled with other services qualifies as a ‘composite supply’.
In the matter of Bengal Peerless Housing Development Company Limited.
(2019) TaxCorp(IDT) 2693 (AAR)
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SC - power to arrest not be exercised without adjudication of penalty.
Union of India & Ors. vs. Make My Trip (India) Pvt. Ltd.
(2019) TaxCorp(IDT) 2692 (SC)
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HC - Freezing of bank accounts quashed.
Camron Exports vs Commissioner of Customs Inland
(2019) TaxCorp(IDT) 2688 (HC-DELHI)
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HC - Writ dismisses - Petitioner availed ITC on the basis of fake invoices, imposes cost.
Bharat Raj Punj vs Commissioner of Central Goods and Service Tax
(2019) TaxCorp(IDT) 2687 (HC-RAJASTHAN)
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HC - Nodal Officer to redress the grievance of the petitioner in respect of technical glitch in filing FORM GST TRAN 2.
Arvind Lifestyles Brands Ltd vs. Union of India
(2019) TaxCorp(IDT) 2686 (HC-KARNATAKA)
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Reasons, it is well known, are the heart and soul of an order passed by a judicial/quasi-judicial order, without which it is difficult to pronounce one way or other as regards the validity of such order. Therefore, liability of the petitioner shall be considered independently.
Neuvera Wellness Ventures Pvt. Ltd. vs State of Gujarat
(2019) TaxCorp(IDT) 2685 (HC-GUJARAT)
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Since there was no increase in base price and price of product remained same after giving discount on base price at 17.05%. Therefore, allegation of profiteering in terms of Section 171 of the CGST Act, 2017 is unsustainable.
State level Screening Committee on Anti-Profiteering, Kerala vs. Mak Plywood Industries Pvt. Ltd.
(2019) TaxCorp(IDT) 2684 (NAA)
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HC:
Mahendra Kumar Singhi vs. Commissioner of Sales Tax
(2019) TaxCorp(IDT) 2682 (HC-MADRAS)
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kernels of corn/maize are edible parts of a plant and the same are mixed with oil & salt to be used for making of popcorn are also covered under HSN 20081990 taxable @ 12% GST.
In the matter of Shah Nanji Nagsi Exports Pvt. Ltd
(2019) TaxCorp(IDT) 2679 (AAR)
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Notice is issued to Revenue in writ challenging the due date provided under Rule 117 of CGST Rules, 2007 for filing of declaration in Form GST Tran 1 to avail transitional CENVAT credit in respect of goods held in stock on the appointed day.
Rudra Autoparts Distributor vs. Union of India and Ors.
(2019) TaxCorp(IDT) 2678 (AAR)
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Project involves composite supply of services with ‘Supply of Goods’ being ‘principal Supply’ covered under Tariff classification of ‘LED Lights or Fixtures including LED Lamps’ under Sub heading 94054090, taxable @12%
In the matter of Ujjwal Pune Ltd.
(2019) TaxCorp(IDT) 2677 (AAR)
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AAAR - Activities performed by the appellant under ‘Equipment Parts Supply and Services Agreement’ are to be classified as “Mixed Supply” as defined u/s 2(74) of the CGST Act, 2017.
In the matter of Sandvik Asia Pvt. Ltd.
(2019) TaxCorp(IDT) 2668 (AAR)
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AAAR - Back office administrative and accounting support services to overseas client taxable as ‘intermediary service’, as per section 2(13) of CGST Act, 2017.
In the matter of Veservglobal Private Limited
(2019) TaxCorp(IDT) 2667 (AAR)
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HC - Criticises petitioner's conduct of non- disclosure of material fact of another petition having been filed before a different bench. Imposes Rs. 1 lac cost.
Independent Power Producers Association of India vs. Union of India & Ors.
(2019) TaxCorp(IDT) 2634 (HC-DELHI)
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AAR - Interest free security deposit taken from lessee as security against is, ‘Guarantee’, and not ‘Consideration’ as such GST not leviable.
In the matter of E-Square Leisure Pvt. Ltd
(2019) TaxCorp(IDT) 2633 (AAR)
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AAAR - Membership Fees charged by applicant, affiliated to International Inner Wheel and administrative body for all Inner Wheel Clubs in India constitutes ‘business’ defined under sub clause (e) of Section 2(17) of CGST Act, 2017, liable to GST.
In the matter of The Association of Inner Wheel Clubs of India
(2019) TaxCorp(IDT) 2629 (AAR)
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NAA - Base price of the product per box was Rs. 294.50 which remained same even after rate reduction from 28% to 18%, no profiteering.
State level Screening Committee on Anti-Profiteering, Kerala and DGAP vs. Rosata Vitrified Pvt. Ltd.
(2019) TaxCorp(IDT) 2626 (NAA)
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NAA - In the absence of reduction in tax rates post introduction of GST, the allegation of profiteering under Sec 171 of CGST Act, 2017 is not sustainable.
State level Screening Committee on Anti-Profiteering, Kerala and DGAP vs. Saint Gobain India Pvt. Ltd.
(2019) TaxCorp(IDT) 2625 (NAA)
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