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CHADHA SUGAR & ID. PVT. LTD


(Authority for Advance Ruling, Punjab | Aug 2, 2019)

M/s. Chadha Sugars and Industries Limited, Vill. Kiri Afgana, Tehsil Batala, Distt. Gurdaspur, Punjab hereinafter referred to as ‘applicant’ had submitted an application for advance ruling in form GST ARA-01 vide his letter dated 22.08.2018 received on 23.08.2018 seeking to know whether input tax credit availed on one product can be utilized for payment of duty on other product, if applicant having two separate business activities under same GST number. However, vide let...
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EMMBI INDUSTRIES LTD.


(Authority for Advance Ruling, Daman Diu and DNH | Aug 2, 2019)

Brief facts of the case : The present application has been filed by M/s. Emmbi Industries Ltd., [herein after referred as 'Applicants'], for obtaining an Advance Ruling as visualized under the provisions of Sec. 97 of Central Goods & Services Tax Act, 2017 read with sec. 21(xix) of UTGST Act, 2017 vide ARN AD260619000003L, dated 1-6-2019. The application has been filed as per the provisions of Rule 104 of CGST Rules, 2017 read with Rule 2 of UTGST (Dadra and Nagar Haveli) Rul...
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Mr.S.Muthuvenkataraman, learned counsel on record for writ petitioner and Mr.V.Sundareswaran, learned Panel Counsel (GST) on behalf of the first respondent are before this Court. To be noted, second respondent is Branch Manager of the Bank in which the writ petitioner has an account, which is subject matter of attachment and therefore, the second respondent is only a formal party and in the nature of garnishee. 2. In this backdrop, with consent of learned counsel on both sides, the main w...
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Mr.Rishikesh, learned counsel representing the counsel on record for Writ petitioner in both the writ petitions is before this Court. Mr.R.P.Pratapsingh, learned Government Advocate on behalf of first respondent in both the writ petitions, Mr.S.Sathish, learned Standing Counsel for Salem City Municipal Corporation on behalf of second respondent in both the writ petitions and Mr.K.S.Ramaswamy, learned Standing counsel on behalf of third respondent in both the writ petitions are before this...
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At the request of the Petitioner, the petitions are taken up for final disposal at the stage of admission. 2. These two petitions, under Article 226 of the Constitution of India, challenge the action of Respondent Nos. 1 – the Assistant Commissioner of Central Goods And Service Tax under the Goods & Service Tax Act, 2017 (the Act) in having directed the Petitioner's bankers, viz. Indusind Bank, Miraroad Branch and Axis Bank, Tardeo Branch to freeze the Petitioner's accou...
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O R D E R 1. This is yet another petition where the Petitioner is disabled from conducting its normal course of business and availing the Cenvat Credit/Input Tax Credit due to the prevalent glitch with the TRAN-1 form which is required to be filed online. The brief facts are that for the period ending on 30th June, 2017 the Petitioner had filed on 27th December 2017 an Input Tax Credit of eligible duty (CVD) of ₹ 1,00,67,087/-. 2. With the coming into force of the GST regime on 1st ...
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The petitioner challenges Exts.P10, P11 and P12 notices issued by the 1st respondent as illegal and without jurisdiction. Ext.P9 is an order of detention made under Section 129 (1) of CGST Act, 2017, Ext.P5 is the order issued under Section 129(3) and Exts.P10, P11 and P12 are the notices issued under Section 129 (3) of the Act. The petitioner contends that the subject matter of Exts.P10, P11 and P12 is fully compliant with all the requirements of the Act and the petitioner was in a position ...
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Leave to amend. Rule returnable on 7.8.2019. Ms. Maithili Mehta, the learned Assistant Government Pleader, waives service of notice of rule for and on behalf of the respondent no.1. Direct service to the respondent no.2. 3. It appears from the materials on record that the writapplicant is a proprietary concern engaged in the business of metal scrap. The writ-applicant is duly registered in the State of Gujarat under the provisions of the GST Act. The writapplicant had placed an order ...
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VALERIUS INDUSTRIES vs. UNION OF INDIA


(Gujarat High Court | Jul 31, 2019)

Let Notice be issued to the respondents returnable on 8.8.2019. 2. Having heard Mr. Deven Parikh, the learned senior counsel, appearing for the writ-applicant and having gone through the materials on record, we are of the view that the writ-applicant has been able to make out a strong prima facie case to have an interim order in his favour. 3. The order passed by the Commercial Tax Officer dated 17.6.2019 in Form GST DRC-07 shall remain stayed from its operation, implementation and ex...
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1) Let NOTICE be issued to the respondents returnable on 04/09/2019. 2) Having heard Mr. Nachiket Dave, the learned counsel appearing for the writ applicant and having gone through the materials on record, we are of the view that the writ applicant has been able to make out a strong prima facie case to have some interim order in his favour. 3) Till the next returnable date, no coercive action or any coercive steps shall be taken by the authorities against the ...
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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)).