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The petitioner, a company, registered under the Kerala Value Added Tax Act, has now migrated to the Goods and Services Tax regime. To use the input tax available to its credit at the time of migration, the petitioner had to upload FORM GST TRAN-1 within the stipulated time. The petitioner asserts that though it attempted to upload the form within the time, it failed because of some system error. The petitioner, therefore, seeks directions for taking credit of the available input tax. 2. H...
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Introduction: A trader, an assessee under the new tax regime (GST), wants to carry goods (timber) inter-state. The vehicle intercepted on the route, it faces detention-and a possible confiscation-proceedings. It has not uploaded or carried with it a completed e-way bill: Part B is incomplete. After receiving a notice, the trader replied, and then received an order: the detaining officer demanded tax and penalty under the law. Aggrieved, the trader questioned the detention and the concomit...
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The petitioner, engaged in works contract, purchased material from Ghaziabad, as seen from Ext.P1 invoice. Ext.P2 e-way bill, however, did not contain the details of the vehicle used for the transport. The vehicle and the goods detained, the petitioner filed this writ petition. 2. In the writ petition, the petitioner sought the following reliefs: “(i) To quash Exts.P3 & P3(a) and Exts.P4 & P4(b) issued by the 1st respondent by the issue of a writ of certiorari or such ot...
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ANKIT TANDON AND ENTERPRISES & TOLLWAYS PRIVATE LI..


(Authority for Advance Ruling, Madhya Pradesh | Aug 9, 2018)

PROCEEDINGS (Under section 98 of the Madhya Pradesh Goods and Services Tax Act, 2017) 1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and MP Goods & Services Tax Act, 2017 (hereinafter also referred to CGST Act and MPSGT Act respectively) by M/S Ankit Tandon Enterprises & Tollways Private Limited (hereinafter also referred to as applicant), registered under the Goods & Services Tax. 2. The provisions of the C...
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This writ petition has been filed to call for the records and quash the impugned communication of the second respondent dated 09.02.2018 and to direct the first and second respondents herein to permanently register the petitioner under the Central Goods and Services Tax Act, 2017 and the Tamil Nadu Goods and Services Act, 2017. 2. The petitioner claims to be a manufacturer and reseller of granites and tiles and a registered dealer under the Tamil Nadu Value Added Tax Act, 2006 and Central...
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The petitioner, a Private Limited Company, is a dealer under Kerala Value Added Tax Act, 2003 (KVAT Act). Faced with the notice dated 02.06.2014 under Section 25(1) of the KVAT Act, it has filed this writ petition. It sought the following reliefs: “i. Issue a writ of mandamus or any other appropriate writ, order or direction declaring Section 174(1)(i) of the Kerala State Goods and Services Tax Act, 2017 as being unconstitutional for contravention of Sections 17(b)(ii) and 19 of the...
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MAHESHWARI STONE SUPPLYING COMPANY


(Appellate Authority for Advance Ruling, Telangana | Aug 7, 2018)

1. In terms of Section 102 of the Telangana Goods & Services Tax Act, 2017 (“the Act”, in short), this Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer or the applicant within a period of six months from the date of the order. Provided that no rectification which has...
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ADITYA BIRLA RETAIL LTD.


(Appellate Authority for Advance Ruling, Maharashtra | Aug 7, 2018)

PROCEEDING (Under Section 101 of the Central Goods and Service Tax Act, 2017 and the Maharashtra Goods and Service 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 been ...
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The appeal has been filed against the judgment of the learned Single Judge in WP(C) No.25661 of 2018 dated 31.07.2018. The appellant's goods were detained on inspection and notice was issued under Section 129 of the Kerala Goods and Services Tax Act, 2017 [for brevity, the KGST Act] and Rule 140 of the Central Goods and Services Tax Rules, 2017 [for brevity, the CGST Rules]. 2. The first contention is that there is no cause for directing a Bank Guarantee to be furnished. The Section s...
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1. Issue notice to the respondents through registered AD post returnable within four weeks. 2. Additionally, the standing counsel nominated by respondents would also be served ‘dasti’ notices. ...
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