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1. In this writ petition filed under Articles 226/227 of the Constitution of India, the petitioner has prayed for issuance of a writ of mandamus directing the respondents to refund the excess Input Tax Credit (ITC) of ₹ 3,51,03,950/- for which the online applications RFD-01A dated 3.9.2018 and 12.9.2018 (Annexures P-5 to P-7, respectively) for the months of July, August and September, 2017 and subsequent reminders dated 20.9.2018 (Annexure P-13) had been moved. 2. The petitioner is a ma...
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1. The present application is filed under Section 439 of the Code of Criminal Procedure, 1973, for regular bail in connection with the offence registered as F.No.V/12-11/AE/JAB/2018-19 of Commissioner of Central Goods & Service Tax, Bhavnagar for offence under Section 132(1)(b) of the CGST Act, 2017. 2. Learned Advocate appearing on behalf of the applicant submits that considering the nature of the offence, the applicant may be enlarged on regular bail by imposing suitable conditions....
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INDIAN INSTITUTE OF MANAGEMENT, BANGALORE.


(Appellate Authority for Advance Ruling, Karnataka | Mar 8, 2019)

ROCEEDING (Under Section 101 of the CGST Act, 2017 and the KGST Act, 2017) 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 KGST ...
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INDIAN OIL CORPORATION LIMITED


(Appellate Authority for Advance Ruling, West Bengal | Mar 8, 2019)

This Appeal has been filed by M/S Indian Oil Corporation Ltd. (hereinafter referred to as “the Appellant”) on 10.12.2018 against Advance Ruling No. 17/WBAAR/2018-19 dated 18.09.2018 , WEST BENGAL, pronounced by the West Bengal Authority for Advance Ruling (hereinafter referred to as 'the WBAAR') in the matter of M/s Indian Oil Corporation Ltd. 2. M/S Indian Oil Corporation Ltd. holding GSTIN Number 19AAAC11681G1ZM, sought an advance ruling under the West Bengal Go...
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This Criminal Petition, under Section 438 of the Code of Criminal Procedure, 1973, is filed by the petitioner, for grant of anticipatory bail in connection with, File No. INV/DGGI/HZU/GST/127/2018-19 PF-4 (Legal), dated 01.02.2019, registered for the offences punishable under Section 132(1)(i) read with Section 132(1)(b)(c) of Goods and Services Tax Act, 2017 (for short, “GST Act”). 2. Heard Sri D. Prakash Reddy, learned senior counsel, appearing on behalf of Sri M.P. Kas...
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Petitioner in W.P.(C) No.27023/2018 is challenging the judgment of the Single Bench dated 12th February, 2019. 2. Ext.P1 notice of pre-assessment was under challenge in the writ petition, mainly raising contentions with respect to constitutional validity of Section 174 of the Kerala State Goods and Services Tax Act, 2017('KSGST Act', for short). Inter alia, there was challenge contending that Ext.P3 order of assessment proposed is unsustainable because it was issued beyond the per...
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Present writ petition under Articles 226/227 of the Constitution of India read with Section 482 of the Code of Criminal Procedure for issuance of writ of Habeas Corpus commanding the respondents to produce detenue – Sammy Dhiman before the Court as he is in illegal detention of the respondents. 2. Present petition has been filed on the grounds i). that detenue – Sammy Dhiman was issued certain notices under the provisions of the Central Goods and Services Tax Act, 2017 (fo...
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SYNERGY FERTICHEM PVT. LTD vs. STATE OF GUJARAT


(Gujarat High Court | Mar 6, 2019)

1. Mr. Uchit Sheth, learned advocate for the petitioners invited the attention of the court to the provisions of sections 129 and 130 of the Central Goods and Services Tax Act, 2017, to point out the procedure which is required to be followed by the respondent authorities in case where any goods are in transit in contravention of the provision of the Act or the rules made thereunder. It was pointed out that firstly, under section 129 of the Act, the officer is required to issue a notice as co...
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MULTIPLES ALTERNATE ASSET MANAGEMENT PVT. LTD


(Authority for Advance Ruling, Maharashtra | Mar 6, 2019)

The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by MULTIPLES ALTERNATE ASSET MANAGEMENT PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following questions. 1: Whether GST is applicable on the Advisory & Management Fees received in Indian Currency from Domestic Contributors located ...
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NITIN NIKHRA vs. UNION OF INDIA


(Madhya Pradesh High Court | Mar 5, 2019)

ORDER Shri Kranti Prabhat Singh, Assistant Commissioner, GST, Gwalior alongwith Shri Ghanshyam Sharma, Inspector, CGST and OIC of the case are present in person. The instant application under Section 439 of Cr.P.C. is in respect of offence allegedly under Section 132 of the GST Act, 2017; whereby, the embezzlement regarding input tax credit on the basis of fake invoices has been alleged. Learned counsel for the respondent at the outset, with the instructions available, submits tha...
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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)).