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GST Case Laws
13,194
Results
At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST 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 provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as bei...
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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. Parker Hannifin India Pvt. Ltd. the applicant, seeking an advance ruling in respect of the following questions.-
Whether the CNG Dispenser manufactured and supplied by the Applicant is correctly covered in SL. No. 422, Schedule III of Notificatio...
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AZEEM TRANSPORT COMPANY vs. THE ASSISTANT COMMISSIONER (CIRCLE) AND OTHERS
(Madras High Court | Dec 15, 2021)
The petitioner has challenged the impugned order rejecting the request for deleting the names of two of the partners from the registration. It is the case of the petitioner that the petitioner's partnership firm consisted of four partners out of which two of the partners were existed and pursuant to which the petitioner firm was reconstituted by a deed of Reconstitution dated 19.04.2019. Pursuant to the deed of Reconstitution, the petitioner made an application for making changes in the r...
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Heard the learned counsel for the petitioner and the learned Government Advocate appearing for the respondents.
2. The petitioner has filed this Writ Petition to quash the impugned order of detention dated 29.11.2021 in GST Mov-6 of the second respondent and to direct the respondents to release the consignment vehicle bearing registration No.TN 31 AC 7710.
3. By the impugned detention order, the lorry / truck, in which, the goods were dispatched by the petitioner to BGR Energy Systems...
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1. The appeal stands filed under Section 100(1) of the GST Act, 2017, by Sri. Abdul Aziz, M/s. GLOW WORM CHIPS having a registered office at 12/34, Kurichamkullam, Kallekkad, Palakkad - 678006, bearing GSTIN 32BBHPA7155F1Z2 (hereinafter referred as the appellant). The appeal stands filed against the Advance ruling Order No: KER 113/2021 dtd.26-05-2021 pronounced by the Kerala Authority for Advance ruling.
2. At the outset, the provisions of the Central Goods and Services Tax Act, 2017&nbs...
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1. The appeal stands filed under Section 100(1) of the GST Act, 2017, by M/s. KUTTAPPAMOOTHAN SWAMINATHAN having a registered office at Pattani Street, Palakkad - 678012, bearing GSTIN 32DLPPS0621Q1ZL (hereinafter also referred as the appellant). The appeal stands filed against the Advance ruling Order No: KER 105/2021 dtd.25-05-2021 pronounced by the Kerala Authority for Advance ruling.
2. At the outset, the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter ref...
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NAGAPPAN MOOTHAN THULASEEDHARAN, M/S. N.V. CHIPS
(Appellate Authority for Advance Ruling, Kerala | Dec 14, 2021)
1. The appeal stands filed under Section 100(1) of the GST Act, 2017, by Sri. Nagappan Moothan Thulaseedharan, M/s. N.V. CHIPS having a registered office at 46/180, SakthiNagar, Melamuri, Vadakkanthara – PO., Palakkad - 678012, bearing GSTIN 32AQGPT3408B1ZA (hereinafter also referred as the appellant). The appeal stands filed against the Advance ruling Order No: KER 114/2021 dtd.26-05-2021 pronounced by the Kerala Authority for Advance ruling.
2. At the outset, the provisions of the...
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1. The appeal stands filed under Section 100(1) of the GST Act, 2017, by Sri. Mohanan, M/s. Aswani Chips & Bakers having a registered office at 40/996, Melamuri Road, Big Bazar, Palakkad - 678014, bearing GSTIN 32BEFPM5445D1ZT (hereinafter also referred as the appellant). The appeal stands filed against the Advance ruling Order No: KER 115/2021 dtd.26/05/2021 pronounced by the Kerala Authority for Advance ruling.
2. At the outset, the provisions of the Central Goods and Services Tax A...
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1. The appeal stands filed under Section 100(1) of the GST Act, 2017, by K. PAZHANAN, M/s.S.D. CHIPS having a registered office at 23/92-1, Kallikkad, Pallippuram, Palakkad - 678006, bearing GSTIN 32DHFPP8506K1Z3 (hereinafter also referred as the appellant). The appeal stands filed against the Advance ruling Order No: KER 112/2021 dtd.26/05/2021 pronounced by the Kerala Authority for Advance ruling.
2. At the outset, the provisions of the Central Goods and Services Tax Act, 2017 (her...
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This matter is taken up through Hybrid Arrangement (Video Conferencing/Physical Mode). Heard Mr. R.S. Samal, learned counsel for the petitioner and Mr. Sunil Mishra, learned Addl. Standing Counsel for CT & GST.
Pursuant to the order dated 07.12.2021, Mr. Manmath Kumar Pradhan, Deputy Commissioner of State Tax, CT & GST Enforcement Unit, Bhubaneswar is present. He placed different provisions of the Odisha Goods and Service Tax Act, 2017 (hereafter ‘2017 Act’) like secti...
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17
May
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20 May
☑ Monthly | GSTR-3B
GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.
☑ Monthly | GSTR-5A
GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]
25 May
☑ Monthly | PMT-06
PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].
Taxpayers have a choice to pay tax either, as per -
A) Fixed Sum Method OR
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
28 May
☑ Monthly | GSTR-11
GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).