(Appellate Authority for Advance Ruling, Maharashtra
| Apr 9, 2019)
PROCEEDINGS
(Under Section 101 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act.
The present appeal has be....
(Authority for Advance Ruling, Maharashtra
| Apr 8, 2019)
PROCEEDINGS
(Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
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 as “the CGST Act and MGST Act”] by M/s. BANDAI NAMCO INDIA PRIVATE LIMITED, seeking an advance ruling in respect of the following question.
Applicable GST Ra....
(Authority for Advance Ruling, Maharashtra
| Apr 8, 2019)
PROCEEDINGS
(Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
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” respectively] by M/s. Bauli India Bakes and Sweets Private Limited, seeking an advance ruling in respect of following questions....
CM APPL. 15943/2019 (for exemption)
1. Allowed, subject to all just exceptions.
W.P.(C) 3483/2019 & CM APPL. Nos. 15942/2019
2. This writ petition has been filed by the Independent Power Producers Association of India, seeking the following reliefs:
“(a) Pass an appropriate writ, order or direction quashing the Circular No. 34/8/2018-G8T, dated 01.03.2018 as modified by Circular No. 46/20/2018-GST, dated 06.06.2018 to the extent they seek to levy GST on sale of REC s....
ORDER
Heard Sri Aloke Kumar, learned counsel for the petitioner, Sri Devendra Gupta, learned counsel for the respondent nos. 1 to 3 and Sri B.K.S. Raghuvanshi, learned counsel for the respondent nos. 4 to 6.
The petitioner submitted FORM GST TRAN-1 on 20.10.2017 within the time prescribed. However, it was noticed that due to some inadvertent mistake, the amount of CENVAT credit admissible as ITC was filled up in the wrong column due to which, the said credit is not being reflected in ....
ORDER
Heard Sri Rishi Raj Kapoor, learned counsel for the petitioner, Sri Sanjay Kumar Yadav, learned counsel for the respondent nos. 1 to 3 and Sri Gaurav Mahajan, learned counsel for the respondent no.5.
The petitioner by means of this petition wants time to file GST TRAN-I be extended or that recommendation be made to the GST Council to extend the period of limitation for the above purpose. The petitioner apart from the above prayer has not pressed any other relief.
In that con....
ORDER
The petitioner is an Assessee before the respondent authorities, in terms of the provisions of the Central Goods and Services Tax Act, 2017, (in short 'CGST Act'). The CGST Act was implemented with effect from 01.07.2017 and provides for the assessment of turnover from sales and services as enumerated therein. Regular monthly returns have been filed by the petitioner and this is not disputed.
2. While this was so, there appears to have been an investigation initiated by ....
ORDER
The petitioner before this Court has filed present petition stating that the respondents have failed to allow the rectification of error on GST Portal despite multiple representations.
02-The petitioner's contention is that the petitioner has submitted its TRAN-1 on the online GST Portal and after uploading the same he has noticed that by mistake he has not claimed credit of State Tax of ₹ 5,73,510/- as reflected in the Value Added Tax Return. The petitioner has made an at....
(Authority for Advance Ruling, Karnataka
| Apr 4, 2019)
M/s. Britannia Industries Limited, Plot No .74B and 74C, Sector II, Bidadi Industrial area, Shanumangala post, Ramangara, Karnataka (herein after referred to as 'Applicant') having GSTIN number 29AABCB2066P1ZB, have filed an application, on 16.05.2018, for advance ruling under Section 97 of CGST Act, 2017, KGST Act, 2017 read with rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-Ol. They also enclosed copies of challans for ₹ 10,000/- (CGST of ₹ 5,00/- vide CIN N....