(Appellate Authority for Advance Ruling, Maharashtra
| Sep 11, 2018)
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...
(Appellate Authority for Advance Ruling, Maharashtra
| Sep 11, 2018)
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...
Petitioner has filed this petition under Section 439 Code of Criminal Procedure, 1973 in relation to Case File No.DGGI/JZU/INV/GR.I/GST/15/18-19/3255 dated 03.08.2018 for offence under Sections 132(1)(b),(c), (d), (f), (I) and (1) of the Central Goods and Services Tax Act, 2017 which are punishable under the provision of Section 132(1) (I) and (iv) of the Central Goods and Services Tax Act, 2017.
Learned counsel for the petitioner has submitted that there is no complaint against the petit...
This writ petition has been filed seeking a writ of mandamus, directing the respondents either to re-open and reinstate the facility of online submission of TRAN 1 to the petitioner or manually accept the hard copy of TRAN 1 of the petitioner and allow the duty credit of ₹ 50,50,050/- to the petitioner towards the stock held as on 30.06.2017 in respect of liability of GST received by the petitioner.
2. Heard the learned counsel appearing for the respective parties and perused the materi...
The petitioner claimed the credit transfer through Trans- III, but did not get the central excise credit. When it approached the assessing authority, it was informed that the claim should have been made in Tran-I. In that context, the petitioner submitted the Ext.P7 representation before the 4th respondent. Now seeking its consideration, the petitioner has filed this writ petition.
2. In response to the submissions made by the petitioner's counsel, the learned Standing Counsel for res...
A person from Trivandrum goes to Pondicherry, purchases a car, and entrusts it to the car dealer to transport it to Trivandrum. On the way, in Kerala, the officials under the GST Act, intercept the vehicle and detain the goods, for no e-way bill accompanies the consignment. After responding to the statutory notice and after suffering a penalty order under section 129 of the GST Act, both the dealer and the purchaser file this writ petition.
2. Should the transport at the behest of an indi...
(Authority for Advance Ruling, Maharashtra
| Sep 10, 2018)
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”] by ECOOL GAMING SOLUTIONS PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following ISSUE.
1. Wheth...
The petitioner seeks adjustment of CENVAT credit granted to the petitioner. It had made an application which has not been taken on record by the authorities.
The Union of India and the State are represented.
Learned Additional Solicitor General, on instructions, submits that, the petitioner never applied before the correct authority. He identifies the authority before whom the petitioner was required to apply. Such authority is the Nodal Officer, Assistant Commissioner (System) having...
(Authority for Advance Ruling, Maharashtra
| Sep 7, 2018)
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”] by POSCO INDIA PUNE PROCESSING CENTER PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following I...
(Appellate Authority for Advance Ruling, Uttarakhand
| Sep 7, 2018)
BRIEF FACTS OF THE CASE
1. In the instant case, an application under Sub-Section (1) of Section 97 of the CGST Act and the rules made thereunder, was filed by Regional Forest Officer (Forest Division, Dehradun) seeking an advance ruling on the question whether GST is leviable on the “Marg Sudharan Shulk” and “Abhivahan ShuIk” said to be charged by Forest Division Dehradun from the non government, private and commercial vehicles engaged in mining work in lieu of use...