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  13,292 Results

ADANI WILMAR LIMITED vs. UNION OF INDIA


(Gujarat High Court | Jul 31, 2019)

Heard Mr. S.N. Soparkar, the learned senior counsel appearing with Ms. Amrita Thakore, the learned advocate for the writapplicant. In the context of nature of challenge visavis prayer clause 11 to hold and declare the Rule 89(5) of the Central Goods and Services Tax Rules, 2017 as amended vide Notification No.21/2018Central Tax, dated 18.4.2018 and Notification No.26/2018Central Tax, dated 13.6.2018 to the extent that the said provision denies grant of the refund of the unutilized tax cre...
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SHREE NANDWANA TRANSPORT vs. STATE OF GUJARAT


(Gujarat High Court | Jul 31, 2019)

1) RULE, returnable on 07/08/2019. 2) We take notice of the fact that the owner of the goods has preferred Special Civil Application No. 12279 of 2019. in the said writ application, this Court passed the following order on 17/07/2019 :- “RULE, returnable on 24/07/2019. It is pointed out by Mr. Sheth, the learned counsel appearing for the writ applicant that the truck and the goods came to be seized on 15/05/2019. He further pointed out that within two days thereafter hi...
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ASHISH JAIN vs. UNION OF INDIA AND ORS.


(Bombay High Court | Jul 31, 2019)

1 The petitioner has approached this Court invoking the jurisdiction under Article 226 of the Constitution of India challenging the summons issued by the respondent no.3 under the Central Goods and Services Tax Act, 2017 (for short 'CGST Act'). The basic contention of the petitioners is that the respondent authority cannot commence investigation without following procedure under Section 154 or 155 of the Code of Criminal Procedure. In short, her submission is that if the offence is co...
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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 respondents. 2. Mr. D. K. Trivedi, the learned counsel appearing for the writ-applicant shall furnish one set of the entire paper book to Ms. Mehta, the learned Assistant Government Pleader, at the earliest. 3. Having heard the learned counsel appearing for the parties and having gone through the materials on record, we are of the view th...
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ORDER The petitioner has filed the present writ petition challenging the order dated 17.07.2019 passed by Assistant Commissioner, State Tax, Uttarakhand Goods and Service Tax, by which a penalty of ₹ 3,41,376/- (Rupees Three Lakh Forty One Thousand Three Hundred Seventy Six Only) has been imposed upon the petitioner. Hence the present writ petition before this Court. Learned State Counsel has apprised this Court that the petitioner has an alternative remedy under Section 107 of the ...
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In the instant petitions, petitioner has sought for the following relief: a. Set aside/quash the impugned order of detention under Section 129 (1) of KGST/CGST and IGST Act dated 08.07.2019 in GST MOV-06 as per Annexure-A; impugned notice dated 23.7.2019 issued by respondent under Section 129(3) of the KGST/CGST and IGST Act bearing No.ACCT/ENF/CLK/K-15/2019-20 as per Annexure-A1 as it is passed without jurisdiction by issuing a writ of certiorari or any other order or writ in the nature ...
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VASS IMPEX vs. UNION OF INDIA & ORS.


(Delhi High Court | Jul 30, 2019)

O R D E R 1. This is yet another petition where the Petitioner is disabled from availing the Cenvat Credit/Input Tax Credit due to the prevalent glitches in the GST system and in particular with the filing of the TRAN-1 form online. 2. The brief facts are that as on 30th June, 2017 the Petitioner had an Input Tax Credit of eligible duty (CVD) of ₹ 25,11,633/- on goods lying in stock. The carry forward amount of Input Tax Credit (‘ITC’) filed with the Delhi ...
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Heard Smt. Meera V. Menon the learned counsel for the petitioner and Dr.Thushara James, the learned Government Pleader. 2. The petitioner is aggrieved by the order in Ext.P1 filed appeal in Ext.P2 before the 2nd respondent. The 3rd respondent through the order in Ext.P5 dismissed the appeal as rejected. The operative portion of the order in Ext.P5 is reads as follows: “The appeal was posted for hearing on 26.02.2019 and 12.03.2019, the notice was served to the authorised represe...
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M/S GIFTS ON AIRLINE SOLUTIONS PVT. LTD.


(Authority for Advance Ruling, Rajasthan | Jul 30, 2019)

Note: Under Section 100 of the CGST/RGST Act, 2017, 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 re...
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CLIANTHA RESEARCH LIMITED


(Authority for Advance Ruling, Uttar Pradesh | Jul 29, 2019)

PROCEEDING OF THE AUTHORITY FOR ADVANCE RULING UIS. 98 OF THE GOODS AND SERVICES TAX ACT, 2017 Sub:- GST ACT, 2017 - Advance Ruling U/s 98 - liability to tax under GST Act in respect to application dated 02.05.2019 from M/s. Cliantha Research Limited, Ahemdabad - Order- Reg. 1) M/s. Cliantha Research Limited, Opposite Pushparaj Towers, Near Judgers Bunglows, Bodakdev, Ahemdabad- 380054 (here in after called ‘the applicant’) is a registered assessee under GST having GSTN:. ...
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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)).