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M/S. OCEAN SPARKLE LIMITED


(Authority for Advance Ruling, Andhra Pradesh | Feb 24, 2020)

(Under sub-section (4) of Section 98 of Central Goods and Services Tax Act, 2017 and sub- section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017) 1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/s Ocean Sparkle Limited, (hereinafter referred to as applicant), registered under the Goods & Service Tax. 2....
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ORDER Heard learned counsel for the petitioners; the learned A.G.A. for the State-respondents 1, 2 and 3; and perused the record. The instant petition seeks quashing of the first information report dated 06.02.2020 registered as Case Crime No. 0350 of 2020 at P.S. Sihani Gate, District- Ghaziabad, under Sections 420, 424, 467, 468, 120-B I.P.C. and section 122/132 of Goods and Services Tax Act (hereinafter referred to as GST Act). The impugned first information report has been lod...
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ORDER The subject matter of challenge in the instant writ proceeding is in respect of a seizure order dated 10th May, 2018, issued by the respondent no. 4, namely, the Deputy Commissioner, (Special Investigation Branch), Commercial Tax, Range-B, Aligarh, District Aligarh, whereby the goods of the writ petitioner were seized. The writ petitioner is not only challenging the seizure order dated 10th May, 2018, it is also praying for release of the seized goods. A counter affidavit filed ...
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M/S. SRI DMS HOSPITALITY PRIVATE LIMITED


(Appellate Authority for Advance Ruling, Karnataka | Feb 23, 2020)

PROCEEDINGS Under Section 101 of the CGST Act 2017 and the KGST Act, 2017 1. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in part materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the KGS...
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CLAY CRAFT INDIA PVT. LTD.


(Authority for Advance Ruling, Rajasthan | Feb 20, 2020)

Note: Under Section 100 of the CGST/RGST Act, 201 7, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a r...
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The learned counsel for the parties are ad idem that the controversy with regard to the grant of Cenvat credit in the erstwhile regime on migration to the Good and Service Tax have already been settled by this Court in WP(C)No.34771 of 2019 dated 20.12.2019 as well as in WP(C)No.35404 of 2019 dated 4.2.2020. 2. The learned counsel for the petitioner submits that as per the dictum of the judgment referred above each and every assessee has been given a breathing time to login to portal and ...
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O R D E R 1. A batch of writ petitions is pending before the High Courts of Delhi, Bombay and Punjab and Haryana in which the constitutional validity of Section 171 of the Central Goods and Services Tax Act 2017 read with Rule 126 of the Central Goods and Services Tax Rules 2017 and other cognate provisions, is under challenge. Twenty writ petitions are pending before the High Court of Delhi. Two writ petitions, which are the subject matter of the present Transfer Petitions, are pending b...
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1. Rule returnable forthwith. Mr.Soaham Joshi, the learned Assistant Government Pleader waives service of notice of rule for and on behalf of the respondents. 2. By this writ-­application, the writ­applicants have prayed for the following relief(s):­ “8(A) Your Lordships may be pleased to admit this petition. (B) Your Lordships may be pleased to allow this petition. (C) Your Lordships may be pleased to issue writ of mandamus or any other appropriate writ dire...
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The petitioner in the instant case has sought indulgence of this Court under Article 226 of the Constitution of India weeking a writ of certiorari for quashing Exts.P6 and P6(a) to (e) assessment orders as well as Ext.P7 demand notice on a premise that the petitioner is a dealer registered under the GST Act evidenced by Ext.P1 registration certificate. The business engaged in was trading of plywood, which resulted into huge loss and therefore the petitioner submitted online application on 29....
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The sole question involved in this case is whether Ext.P4 dated 28.09.2018 demanding tax and penalty from the petitioner on account of detention of the vehicle and the goods can be construed to be an adjudication order as per the provisions of Section 129(5) of the CGST Act 2017 & Kerala State GST Act, 2017 (for short, 'the Act') or not. In order to answer the aforementioned question the facts in brief are factualised as under: Petitioner being a registered dealer under the Ce...
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20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).