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GOURI SHANKAR MISHRA vs. STATE OF ODISHA


(Orissa High Court | Apr 12, 2019)

Heard learned counsel for the parties. By way of this writ petition, in substance, petitioner has challenged the action of the opposite parties in not reimbursing the differential tax amount arising out of change in tax regime from Value Added Tax (VAT) to Goods and Service Tax (GST) with effect from 01.07.2017. Batch of writ petitions are being filed on this issue. The main issue involved in such matters is that the difficulty faced by the contractors due to change in the regime ...
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1. In all these petitions, the petitioners have challenged the orders of attachment of the bank accounts of the petitioners. A perusal of the notices dated 4.4.2019 issued by the Deputy Director, DGGI, AZU, it is evident that while attaching the bank accounts in exercise of powers under section 83 of the Central Goods and Services Tax Act, 2017, the said authority has brought to the notice of the petitioners, the provisions of subrule (5) of rule 159 of the Central Goods and Services Tax Rule...
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FS ENTERPRISE vs. STATE OF GUJARAT


(Gujarat High Court | Apr 12, 2019)

1. Mr. Uchit Sheth, learned advocate for the petitioner has invited the attention of the court to the Form GST MOV-06 whereby the vehicle as well as the goods of the petitioner have been detained under section 129(1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “the CGST Act”) and the other relevant statutory provisions, to submit that the order of detention has been made on the ground that the lorry receipt issued by the transporter is photocopy wit...
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1. Mr. D. K. Trivedi, learned advocate for the petitioners inter alia submitted that initially the petitioners were called for hearing in respect of the notice under section 130 of the Central Goods and Services Tax Act, 2017 read with the relevant provision of the other statutes on 5.4.2019. The attention of the court was invited to Annexure-G to point out that the petitioners had filed their reply dated 4.4.2019 which was duly received by the authority on 5.4.2019. It was submitted that how...
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1. Leave to delete respondent No.3 from the array of the respondents. Leave to amend the cause title. 2. Heard Mr. D.K. Trivedi, learned advocate for the petitioner and Mr. Utkarsh Sharma, learned Assistant Government Pleader for the respondent. 3. By an order dated 22.10.2018, the following bank accounts of the petitioner came to be provisionally attached under section 83 of the Central Goods and Services Tax Act, 2017 /Gujarat Goods and Services Tax Act, 2017 : (i) A/c No.917020...
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ORDER This Writ Petition has been filed challenging the order of the second respondent in C.No.IV/16/75/2018 EDP dated 06.12.2018 and quash the same and further direct the respondents to consider and grant the request to re-open the TRANS-1 form to update the opening stock CENVAT credit as requested for vide representation dated 16.11.2018. 2. The second respondent passed the impugned order dated 06.12.2018, rejecting the request made by the petitioner on 16.11.2018, pointing out cert...
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GITWAKO FARMS INDIA PVT. LTD.,


(Authority for Advance Ruling, Rajasthan | Apr 12, 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. The issue raised by M/s. Gitwako Farms India Pvt. Ltd., Opp. Alwar Public School, Village- Kesarpur, Alwar, Rajasthan 301001 (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97(2)...
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KERALA STATE CONSTRUCTION CORPORATION LTD.


(Authority for Advance Ruling, Kerala | Apr 12, 2019)

M/s. Kerala State Construction Corporation Ltd. is being accredited agency of Government of Kerala engaged in the construction of road, building, bridges etc. The applicant has been selected as the Construction Agency / Project Management Consultant / Special Purpose vehicle for preparation of DPR, tendering of work, executing agreement with contractor, supervision of construction, recording measurements in M-Book, preparation of bill etc. for which they are eligible to a centage charge c...
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KINDORAMA HEALTHCARE PRIVATE LIMITED


(Authority for Advance Ruling, Kerala | Apr 12, 2019)

M/s. Kindorama Healthcare Private Limited lenders medical services with experienced professionals like, doctors, staff, lab technicians etc. They have categorised the patients as in-patient and out-patient for administrative convenience. The outpatients are those who visit the hospital for routine check up or clinical visit. The inpatients are those who are admitted to the hospital for the required treatments / admitted for the day procedure such as IVF. IVF patients are offered a consolidate...
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KINDER WOMENS HOSPITAL AND FERTILITY CENTER PRIVA..


(Authority for Advance Ruling, Kerala | Apr 12, 2019)

M/s. Kinder Womens Hospital and Fertility Centre Private Limited is providing superlative health care to women in Kerala. They render healthcare services categorizing the patients as in-patient (IP) and out-patient (OP) for administrative convenience. The out-patients are those who visit the hospital for routine check up or clinical visit. The in-patients are those who are admitted into the hospital for required treatment. Consolidated treatment package for IVF patients are also offered. The ...
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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)).