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At the behest of the Court, the parties have agreed in principle to the form of the order, but have left the modalities to be worked out by the Court. 2. The appellants accept the figures indicated in the letter dated December 3, 2021 issued by the Assistant Commissioner, CGST, Shillong, Division – II to the Assistant Commissioner (LAW), CGST, Shillong Commissionerate. However, the appellants submit that the figures indicated are subject to adjustment upon the conclusion of the appe...
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RADHEMANI AND SONS vs. ADDITIONAL COMMISSIONER AND OTHERS


(Chhattisgarh High Court | Dec 7, 2021)

1. Challenge to this petition is the order dated 25.06.2021 (Annexure P-1) passed by Additional Commissioner (Appeals), CGST and Central Excise, Raipur (C.G.), whereby the appeal preferred by the Petitioner against the order dated 23.04.2020 (Annexure P-2) passed by the Deputy Commissioner has been dismissed. 2. Briefly stated the facts of the case are that the Petitioner-M/s Radhemani And Sons (A Proprietorship Firm) had filed a refund claim of ₹ 12,69,255/- (Rupees Twelve Lacs Sixty N...
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HINDUSTAN AGENCIES


(Authority for Advance Ruling, Karnataka | Dec 6, 2021)

M/s Hindustan Agencies, 306/1, Centenary Building, 2nd Floor, Albert Victor Road, Chamarajapet, Bangalore-580018 having GSTIN 29AAKPV6622R1ZL, have filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 read with Rule 104 of the CGST Rules, 2017 and Section 97 of the KGST Act, 2017 read with Rule 104 of the KGST Rules, 2017, in FORM GST ARA-01 discharging the fee of ₹ 5,000/- each under the CGST Act and the KGST Act. 2. The Applicant is a Proprietary concern regi...
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SOUTH INDIAN FEDERATION OF FISHERMEN SOCIETIES


(Authority for Advance Ruling, Karnataka | Dec 6, 2021)

M/s South Indian Federation of Fishermen Societies, SIFFS OBM Sales & Service Centre, Mulihithlu, Bolar, Mangalore, Dakshina Kannada-575001 having GSTIN 29AACTS0090G1ZH, have filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 read with Rule 104 of the CGST Rules, 2017 and Section 97 of the KGST Act, 2017 read with Rule 104 of the KGST Rules, 2017, in FORM GST ARA-01 discharging the fee of ₹ 5,000/- each under the CGST Act and the KGST Act. 2. The Applican...
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HEALERSARK RESOURCES PRIVATE LIMITED


(Authority for Advance Ruling, Karnataka | Dec 6, 2021)

M/s. Healersark Resources Private Limited, No.174/ 1, Meu Square Building, Bannerghatta Main Road, Bengaluru-560076 having GSTIN 29AAECH2332P1Z9 have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in form GST ARA-01 discharging the fee of ₹ 5,000/- each under the CGST Act and KGST Act. 2. The Applicant is a Private Limited Company registered under t...
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TIME EDUCATION KOLKATA PRIVATE LIMITED


(Authority for Advance Ruling, Telangana | Dec 6, 2021)

1. M/s. Time Education Kolkata Private Limited,95B, 2nd Floor, Siddamshetty Complex, Park Lane, Secunderabad – 500 003, Telangana State (Un-Registered has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST / TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar...
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OCEAN BLUE BOATING PRIVATE LIMITED


(Authority for Advance Ruling, Maharashtra | Dec 6, 2021)

The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 20] 7 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s OCEAN BLUE BOATING PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following questions. 1. Whether GST rate of 5% can be charged on supply of marine engines of heading 8407 and heading 8408 and/or their spare...
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The case of the writ petitioner-assessee is that a mistake was made while submitting a declaration electronically in form GST TRAN-1 under Rule 117 of the Central Goods and Services Tax Rules, 2017. 2. According to the petitioner, in course of the transition from the previous central excise regime to the GST regime, the petitioner, like other assesses, may not have been experienced and the mistake inadvertently crept in: the credit that ought to have been claimed had not been claimed. In ...
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INDIAN OIL CORPORATION LTD.


(Authority for Advance Ruling, Uttar Pradesh | Dec 3, 2021)

1. M/s IINDIAN OIL CORPORATION LTD, TC 39-V, INDIAN OIL BHAWAN, Vibhuti Khand, Gomti Nagar, Lucknow-226010 (here in after referred to as the applicant) is a registered assessee under GST having GSTN: 09AAACI1681G1ZN. 2. The applicant has submitted as under- i. The Applicant is a company registered in India and is, inter-alia, a government owned oil and gas corporation under the Ministry of Petroleum and Natural Gas. The Applicant has a refinery at Mathura. ii. The Applicant is, in...
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The petitioner was registered as a first stage dealer under the provisions of erstwhile Central Excise Rules 2002. The petitioner attempted to transition the credit of the input tax credit of the goods lying in stock in by filing Tran 1 on 10.11.2017. It is the case of the petitioner that instead of making a proper entry against 7(a) of Tran 1, the petitioner has made an entry in 7(d). 2. Since there was a mistake, the petitioner had sent a representation to the Principal Chief Commission...
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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)).