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SAPNA GUPTA (M/S UTSAV CORPORATION)


(Authority for Advance Ruling, Rajasthan | Sep 3, 2021)

At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act tire 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 be....
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1. By this writ petition the petitioner has challenged the order Annexure P-9 whereby respondent has only for name sake modified its order dated 16.7.2021 as per the judgment of this Court but in reality continued attachment of Cash Credit Limit Bank Account No. 02102790000782 in HDFC Bank, Yamuna Nagar. 2. The Brief facts of the case are that the respondent No.1 passed an order provisionally attaching bank account of the petitioner on 16.7.2021 under Rule 159 (1) of the GST Rules. The pe....
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BEML LIMITED


(Appellate Authority for Advance Ruling, Karnataka | Sep 3, 2021)

PROCEEDINGS (Under Section 101 of the CGST Act, 2017 and the KGST Act, 2017) 1. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in 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 would also mean reference to the corresponding similar provisio....
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Per Dr Dhananjaya Y Chandrachud 1 Leave granted. 2 This appeal arises from a judgment of a Division Bench of the High Court of Telangana dated 4 March 2020. 3 The High Court in the exercise of its writ jurisdiction under Article 226 of the Constitution set aside the action of the appellants in collecting an amount of ₹ 4,16,447 from the respondent towards tax and penalty under the Central Goods and Services Tax Act 2017 (CGST) and State Goods and Services Tax Act (SGST) and dire....
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WINDLASS BIOTECH LIMITED


(Authority for Advance Ruling, Uttarakhand | Sep 2, 2021)

1. This is an application under Sub-Section (1) of Section 97 of the Central Goods & services Tax Act, 2017 and Uttarakhand State Goods & Service Tax Act, 2017 (hereinafter referred to as CGST/SGST Act) and the rules made thereunder filed by M/s Windlass Biotech Limited, 40/1, Mohabewala Industrial Area, Dehradun, Uttarakhand (hereinafter referred to as 'the applicant') registered with the GSTIN having Registration No. 05AAACW3417C1Z and seeking advance ruling on the following....
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Petitioner challenges the detention of goods under section 129 of the Central Goods and Services Tax Act, 2017 ('CGST Act' for brevity). Petitioner claims that his lorry was seized on 4.8.2021 along with the excavator, which was being transported, pursuant to which Ext.P4 order of detention was issued under section 129(1) of the CGST Act. It is the case of the petitioner that he is entitled to get release of the vehicle on complying with the appropriate conditions that may be fixed by....
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1. By way of present petition, the petitioner has challenged the retrospective amendment dated 18.05.2020 by which the provision of Section 128 of the Finance Act, 2020 has been inserted with effect from 1s t July, 2017 to Section 140 of the Central Goods and Service Tax Act, 2017 by prescribing a time limit for taking the input tax credit. The petitioner has also sought the benefit of transitional credit of ₹ 6,04,47,033/-. 2. By a detailed judgment dated 5th May, 2020 in WP(C) No.196/....
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SYMMETRIC INFRASTRUCTURE PRIVATE LIMITED


(Authority for Advance Ruling, Rajasthan | Sep 2, 2021)

Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGSTRGST Act, 2017, within a period of 30 days from the date of service of this order. 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 referen....
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Heard Dr. A Saraf, learned senior counsel for the petitioner in WP(C)No.3878/2021 & WP(C)No.3880/2021. Also heard Mr. SC Keyal, learned counsel for the petitioners in WP(C)No.3675/2021 and WP(C)4120/2021. 2. It is taken note of that the petitioners in WP(C)No.3675/2021 and WP(C)No.4120/2021 i.e., the authorities under the GST Department are the respondents in WP(C)No.3878/2021 and WP(C)No.3880/2021, whereas the assessee BMG Informatics Pvt. Ltd., is the respondent in WP(C)No.3675/2021....
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MAHAVIR ENTERPRISE vs. STATE OF GUJARAT


(Gujarat High Court | Sep 2, 2021)

1. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: “(a) to quash and to set aside the action under section 83 taken by the respondent no.4; (b) Pending admission, hearing and final disposal of this petition, Your Lordships may be pleased to direct the Respondents (i) To lift the attachment of property; (ii) Not to take any coercive action against the petitioner. (c) To issue order(s), d....
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☑ Monthly | GSTR-11

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