Heard Shri D. Saraf, learned counsel appearing for the petitioner as well as Shri P.K. Dhar learned Sr. G.A. appearing for respondent Nos.2, 4, 5 & 6 and Mr. B. Majumder, learned CGC appearing for respondent Nos.1 and 3 for final disposal of the petition.
Petition involves a short question. Petitioner is a dealer registered under various GST Acts. The Superintendent of GST had issued a notice on 13th May, 2019 pointing out that there were discrepancies in the petitioner’s declar...
Heard learned senior counsel Mr. B.N. Majumder for the petitioner and learned senior Government Advocate Mr. P.K. Dhar appearing on advance copy for the respondents for final disposal of the petition.
Petitioner is a transporter. Petitioner’s Bolero jeep carrying electronic goods was intercepted at Churaibari on 31.03.2021 by the State GST authorities. The vehicle and the goods have been detained on the ground that the validity of the e-way bill which the driver was carrying had exp...
Heard Sri G.S. Chaturvedi, Senior Advocate, assisted by Abhinav Prasad, learned counsel for applicant(s), learned A.G.A. as well as Sri Ramesh Chandra Shukla, learned counsel appearing for opposite party and perused the record.
1. This bail application has been preferred by the accused-applicant(s), Smt. Chhaya Devi, who is involved in Case Crime No. 167 of 2021, under Sections 132(1)(1) and 132(1)(b) r/w 132(1)(i) of CGST Act, P.S.- CGST Noida, District- Meerut.
2. Learned counsel fo...
This is an application under section 439 of the Code of Criminal Procedure filed by the petitioner praying for bail.
The petitioner is one of the directors under the name and style of M/s M.L.U Metaliks Pvt. Ltd. He is also the proprietor of M/s M.L Udyog. Both the said company and the proprietorship concern are engaged in dealing with supply of Pig Iron.
Allegation against the petitioner is that he supplied goods and services or both without issue of any invoice, in violation of the ...
(Under Section 101 of the Central Goods and Service Tax Act and the Andhra Pradesh Goods and Service Tax Act).
At the outset, we would like to make it clear that the provisions of both the CGST Act and the APGST 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 provisions under the APGST Act.
The present appeal has been filed under Section 1...
Case is taken up for hearing through video conferencing.
The petitioner has filed this petition under Section 439 of Cr.P.C. for grant of regular bail in a case registered by State Tax Officer, Ludhiana, under Section 132(1)(c) of the Central GST Act, 2017 and Punjab GST Act, 2017.
Copy of custody certificate by way of affidavit dated 09.04.2021 of the Deputy Superintendent, Central Jail, Ludhiana, submitted by the learned State counsel through email, is taken on record.
Learned c...
CM-5455-CWP-2021
The application is allowed, as prayed for.
CM-5485-CWP-2021
Heard counsel for the parties.
The resolution is not clear as to how the interim release of the goods can be given as at the time of filing of the appeal, the petitioner has deposited the entire 100% of the tax, 100% of the penalty and 10% of the fine amount also. It seems that provisions of Sections 130 and 140 of Punjab Goods Service Tax Act, 2017 are not clear with respect to the release of the con...
COMMON ORDER
These batch of writ petitions were filed questioning the demand made by the Southern Railway to pay 18% of GST in respect of the license fee granted to the Private Contractors to run parking of vehicles.
2. At the first instance, this Court would like to look into the provisions of law with reference to collection of 18% GST as far as the parking areas, more specifically, in these batch of cases by the Southern Railway through their Private Contractors.
3. Section 2 o...
(Appellate Authority for Advance Ruling, Gujrat
| Apr 8, 2021)
The appellant M/s. Pooja Enterprise, Plot No.2913, Old J Type Shed, 1st Phase, GIDC, Vapi, Gujarat-396191(Proprietor-Vipinchandra Shah) (hereinafter referred to as the appellant) is engaged in importing ‘Plastic Mechanical Liquid Dispensers’ from China and sell them in local market since 2011. The appellant has submitted that these dispensers are used as the caps of bottles and are used for dispensing liquid either through direct discharge or spray type discharge or foam type of d...
(Appellate Authority for Advance Ruling, Gujrat
| Apr 8, 2021)
The appellant M/s. Girish Rathod (Jay Ambey), Opp. Shri Govind Processors, 183-1, Bhagirath Process, Shahwadi, Ranipur, Narol, Ahmedabad-382405 (hereinafter referred to as the appellant) is engaged in the manufacture of various textile materials including Fusible Interlining fabrics of cotton, which is generally used in the market by tailor for stitching purpose and for preparing finished articles of clothing.
2. The appellant has submitted the manufacturing process of Fusible interlining...