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The prayers in the above Writ Petition (Civil) are as follows: “(i) To quash Ext.P-3 order issued by 1st respondent by the issue of a writ of certiorari or such other writ or order or direction. (ii) To grant the petitioner such other incidental reliefs including the cost of these proceedings.” 2. Heard Sri.Harisankar V.Menon, learned counsel appearing for the petitioner, Sri. Sreelal N.Warrier, learned Standing Counsel for the Central Board of Indirect Taxes, Governme...
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The prayers in the afore-captioned Writ Petition (Civil) are as follows: “(i) Issue a writ of certiorari or any other appropriate writ, order or direction as this Hon'ble Court deems fit and proper in the circumstances of the case, calling for the records leading to the issue of Exhibit P-2 Order and after scrutinizing the same, to strike down and quash the same and to hold that in the given set of facts available before the AAR, the transaction in question would not attract GST...
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MANMOHAN LALMAN AGARWAL vs. STATE OF GUJARAT


(Gujarat High Court | Jan 31, 2020)

1. This application is filed by the applicants under Section 438 of the Code of Criminal Procedure, 1973 for anticipatory bail in the event of their arrest in connection with file No.IV/06-Prev/32/Gr.IV/2019-20 with Central GST and Central Excise, Vadodara-II for the offence punishable under provisions of GST Act. 2. Learned Advocate appearing on behalf of the applicants would submit that considering the nature of offence, the applicants may be enlarged on anticipatory bail by i...
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The case set up in this writ petition is as follows:- Petitioners are contractors having registration as Class-'C' and obtained registration from the 1st respondent. The petitioners have successfully completed the works of various departments of the Government. In the work schedule allotted to them for the said works, it was not stated that the amount due under the GST will be reduced at the time of disbursement of bill amount. Hence, while clearing the bills, GST amount was not r...
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NELCO LIMITED. vs. THE UNION OF INDIA AND OTHERS.


(Bombay High Court | Jan 31, 2020)

This group of matters was placed on board because the Petitioners have challenged the denial by the Respondents to carry forward the Input Tax Credit from the pre-GST regime. The Petitioners have raised various issues. By consent of the learned counsel appearing for the parties, we have taken up Writ Petition No.6998/2018 as a petition where the challenge to Rule 117 being ultra vires to the the Central Goods and Services Tax Act, 2017 is taken first. Second prayer is in the facts of the case...
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JUDGMENT The case set up in this W.P.(C.) is as follows : that the petitioner is a Partnership firm, registered under the Indian Partnership Act, 1932. The petitioner has GST registration in the State of Kerala as well as Karnataka. The GST registration allotted to the petitioner's firm in Karnataka is 29ABAFM7776Q1Z8 and GST number allotted in Kerala State is 32ABAFM7776Q1ZL. The firm is engaged in the business of Timber and Timber products. In the course of its business, the pet...
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JUDGMENT The prayers in the above Writ Petition (Civil) are as follows:- “(i) issue a Writ of Certiorari, or any other appropriate writ, order or direction as this Hon'ble Court deems fit and proper in the circumstances of the case, calling for the records leading to the issue of Ext.P6 order and Ext.P7 notice and to quash them; (ii) issue a writ of mandamus or other appropriate writ, orders or directions, directing the 1st respondent to release the goods to the petition...
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M/S. PATTABI ENTERPRISES


(Appellate Authority for Advance Ruling, Karnataka | Jan 31, 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 pari 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 K...
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SMT. KAMALAVADANI UDAYAKUMAR


(Authority for Advance Ruling, Tamilnadu | Jan 31, 2020)

Note :  Any appeal against the advance ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for cert...
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M/S. PADMAVATHI HOSPITALITY & FACILITIES MANAGEMEN..


(Authority for Advance Ruling, Tamilnadu | Jan 31, 2020)

Note: Any appeal against this Advance Ruling order shall lies before the Tamil Nadu State Appellate Authority for Advance Rulings, Chennai as under Sub-Section (1) of CGST Act / TNGST Act 2017, within 30 days from the date on the ruling sought to be appealed is communicated. At the outset, They would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unl...
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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)).