Short Summary: The court set aside the impugned order denying the petitioner’s claim for CENVAT credit under the Goods and Services Tax Act, as the claim was mistakenly filed under an incorrect category (Column 7(..... Subscribe to Read more
(Authority for Advance Ruling, Gujrat
| Nov 3, 2023)
Short Summary: The court ruled that the applicant's service of processing raw materials owned by a GST-registered client—consisting of chemical conversion of specified inputs into anthraquinone derivatives—quali..... Subscribe to Read more
(Authority for Advance Ruling, Gujrat
| Nov 3, 2023)
Short Summary: The court ruled that the 75% amount deposited by the applicant into an escrow account against a bank guarantee, pending the outcome of disputes arising from arbitration or Dispute Adjudication Board (..... Subscribe to Read more
(Authority for Advance Ruling, Gujrat
| Nov 3, 2023)
Short Summary: The court ruled that the cooperative society must pay GST under the Reverse Charge Mechanism (RCM) as per section 9(3) of the CGST Act, 2017, on both the lease renewal amount and the premium payable t..... Subscribe to Read more
Short Summary: The court disposed of the writ appeal challenging the rejection of a GST refund claim on the ground of limitation, granting the appellant liberty to file an appeal before the appellate authority. This..... Subscribe to Read more
Short Summary: The court, while examining a petition challenging the cancellation of GST registration due to non-payment of tax and a delayed appeal rejection, noted that the petitioner had since paid the outstandin..... Subscribe to Read more
Short Summary: The court admitted a writ petition challenging the rejection of an appeal by the first appellate authority under the Odisha GST Act, due to non-compliance with statutory provisions and delay in filing..... Subscribe to Read more
Short Summary: The court reviewed the cancellation of a deceased taxpayer’s GST registration, initially canceled retrospectively from 01.07.2017. Prior to death, the taxpayer had applied for cancellation effective..... Subscribe to Read more
Short Summary: The court directed the respondent to consider and process the petitioner’s refund application filed under Section 142 of the CGST Act, relating to tax paid under the Central Sales Tax Act for goods ..... Subscribe to Read more
Short Summary: The court entertained a writ petition challenging the rejection of an appeal by the first appellate authority due to delay and non-compliance with prescribed provisions under the GST Act. Since the Se..... Subscribe to Read more