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DATA PROCESSING FORMS P LTD.


(Appellate Authority for Advance Ruling, Gujrat | Jan 22, 2025)

At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the 'CGST Act, 2017' and the 'GGST Act, 2017') are 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, 2017 would also ...
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RAMDEV FOOD PRODUCTS PVT. LTD.


(Appellate Authority for Advance Ruling, Gujrat | Jan 22, 2025)

At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the 'CGST Act, 2017' and 'GGST Act, 2017') are 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, 2017 would also mean...
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GSPC (JPDA) LTD.


(Appellate Authority for Advance Ruling, Gujrat | Jan 22, 2025)

At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the 'CGST Act, 2017' and the 'GGST Act, 2017') are 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, 2017 would also ...
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T.S. SIVAGNANAM, C.J. : 1. These two appeals are directed against a common judgment and order in WPO 588 of 2019 and WPO 235 of 2021. By the impugned order the learned Single Bench has substantially considered the factual matrix and recorded various findings which all enured in favour of the appellant /assessee. 2. The appellant is aggrieved on account of the fact that the learned Single Bench though recorded findings on merits in favour of the appellant/assesee, and was satisfied tha...
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ORAL ORDER Learned Additional Government Advocate Sri. Shivaprabhu Hiremath accepts notice for respondents. 2. Heard learned counsel Sri. Sanyam Kshetrapal for Sri. Narendra A, learned counsel for the petitioner through video conference and learned Additional Government Advocate for respondents. Perused the writ petition papers. 3. Though the matter is listed for orders, with the consent of the learned counsel for the parties, the matter is taken up for final disposal. 4. Lear...
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ORDER: (PER HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO) The petitioner was served with the assessment order, in Form GST DRC-07, vide Ref. No. ZD370624035554A, dated 26.06.2024, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the periods 2019-20, 2020-21 and 2022-23. The order has been challenged by the petitioner in the present Writ Petition. 2. The assessment order, in Form GST DRC-07, are challenged by the pet...
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P.C. 1. The above Writ Petition is filed seeking a writ, order or direction under Article 226 of the Constitution of India, seeking to quash the impugned show cause notice dated 11th July, 2024 (Exhibit “A”) issued under Section 74 of the Central Goods and Service Tax, 2017 (for short “CGST Act”). The interim relief sought is to stay the operation and implementation of the said show cause notice. 2. The learned Advocate appearing on behalf of the Respondents ha...
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JUDGMENT JOYMALYA BAGCHI, J. :- Re: CAN 2 of 2024. 1. The application being CAN 2 of 2024 has been filed under Section 5 of the Limitation Act for condonation of delay in filing the present Appeal. 2. Having considered the averments in the application for condonation of delay being CAN 2 of 2024 and being satisfied with the explanation given, we are inclined to condone the delay in preferring the present appeal. 3. The application being CAN 2 of 2024 is allowed. Re: MA...
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ORDER 1. Heard learned counsel for the petitioner and learned Additional Chief Standing Counsel for the State. 2. By means of this writ petition the petitioner has challenged revisional order passed by the Revisional Authority under Section 108 of U.P. Goods and Services Tax Act, 2017. 3. The contention of the petitioner's counsel is that the revision of the petitioner has been dismissed firstly on merits and then as not maintainable. The submission is that the ...
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ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Tarak Damani for the petitioner and learned advocate Mr. Ankit Shah for respondent No. 1. 2. By this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs: “8(B) YOUR LORDSHIPS be pleased to issue a writ in the nature of Mandamus and hold that the Show Cause Notice dated 09.07.2024 (Annexure A) issued by the Respondent Authoritie...
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25
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25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)