(Appellate Authority for Advance Ruling, Gujrat
| Apr 8, 2021)
M/s. Isotex Corporation Pvt. Ltd. (herein after referred to as the “appellant”) filed an application for advance ruling before the Gujarat Authority for Advance Ruling (herein after referred to as the ‘GAAR’) wherein it has been submitted that their products viz. Agro Waste Thermic Fluid Heater or Biomass Fired Boilers are Waste to Energy Plant / Device and would attract total GST of 5% (CGST 2.5%, SGST 2.5% or IGST 5%) as such goods are covered by Sl. No. 234 of Notif...
These Writ Petitions have been filed by the petitioner to quash the orders of the respondent in GSTIN:33ADSFS9170Q1ZZ/2019-20 and GSTIN:33ADSFS9170Q1ZZ/2018-19 respectively, dated 30.09.2020.
2.The brief facts of the case are as follows:
(i) The petitioner is a partnership Firm registered under the Indian Partnership Act, 1932 and the petitioner has got registered the Firm under the Goods and Services Tax Act, 2017 and assessed to tax with GST Registration No.33ADSFS9170Q1ZZ.
The ...
This Writ Petition has been filed by the petitioner to quash the impugned order of the second respondent in GSTIN. 33AABFI1728A1Z5/17-18 dated 07.06.2020.
2.According to the petitioner, he is the Managing Partner of the business concern, namely, M/s.Immanuel & Co, situate at No.4/136/C, Harbour Express Road, Tuticorin, engaging in engineering contracts and registered with the second respondent holding GSTIN. 33AABF1728A1Z5. According to the petitioner, when new Goods and Service Tax r...
The present petition is arising out of the order dated 11.09.2020 passed by the Authority for Advance Ruling in Karnataka Goods and Services Tax, Bengaluru, in Advance Ruling No. KAR ADRG 46/2020 under Section 98(4) of the CGST Tax Act, 2017 and under 98(4) of the KGST Act, 2017.
2. The facts of the case reveal that the petitioner is a registered dealer under the Goods and Services Tax Act, operating under GSTIN No.29AAHCM2560M1Z1. He is engaged in the business for providing services for ...
(Authority for Advance Ruling, Karnataka
| Apr 7, 2021)
ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER 98(4) OF THE KGST ACT, 2017
1. M/s Kou-Chan Technologies Pvt. Ltd., # 205, Brigade Gardens, 19, Church Street, Bengaluru-560 001 (hereinafter referred as 'applicant’), having GSTIN: 29AAACE7439E1ZL, filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of the CGST Rules, 2017 and under Section 97 of the KGST Act, 2017 read with Rule 104 of the KGST Rules 2017, in FORM GST ARA-01 d...
In this Writ Appeal preferred under Section 2 (1) of the Madhya Pradesh Uchch Nyayalaya (Khand Nyay Peeth Ko Appeal) Adhiniyam, 2005, challenge has been made to the order dt.27.08.2019 passed by the learned Single Judge in W.P.No.9885/2019, whereby Writ Petition challenging the order dt.18.04.2019 passed by the learned appellate authority has been dismissed.
2. Brief facts leading to filing of the writ petition were that the appellant is a dealer registered under the Central Goods and Ser...
This writ petition was originally filed seeking a mandamus restraining the first respondent from harassing the petitioner baselessly without addressing its grievance petition and refund claim pending before the respondents. The respondents are officials of the Director General of Goods and Service Tax (R1, R2, R3 and R5), the writ petition having been given up qua R4 on 04.06.2020. On 25.08.2020, the request of the petitioner for amendment of prayer was allowed, recording no objection to the ...
Heard Sri Kailashnath P.S.S., learned counsel for the petitioner, and Sri T.C.D.Sekhar, learned Government Pleader for Commercial Tax, appearing for the respondents, apart from perusing the entire material available on record.
Challenge in the present Writ Petition is to the order of demand passed by the Assistant Commissioner of State Tax, Ramachandrapuram, East Godavari District-second respondent herein vide A.O.No.ZH370221OD39587, dated 09.02.2021. The second respondent herein vide Ref...
(Authority for Advance Ruling, Karnataka
| Apr 6, 2021)
ORDER UNDER SECTION 98(4) OF CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SECTION 98(4) OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017
1. M/S Hadi Power Systems, 3rd Floor, Emkay Shalimar Complex, Opp. Kankanadi Bus Stand, Kankanady, Mangalore-575002having GSTIN number 29BCLPA3437PIZ5, has filed an application for Advance Ruling under Section 97 of CGST Act, 2017, read with Rule 104 of the CGST Rules and Section 97 of the KGST Act, 2017 read with Rule 104 of KGST Rules 2017, in FORM ...
(Authority for Advance Ruling, Karnataka
| Apr 6, 2021)
ORDER UNDER SECTION 98(4) OF CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SECTION 98(4) OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017
1. Sri Puttahalagaiah G.H., No.461/A, 10th Cross, 2nd Phase, Girinagar, Bangalore-560085 is an Unregistered person having User-ID292000000520AR9 filed an application for Advance Ruling under Section 97 of CGST Act, 2017, read with Rule 104 of the CGST Rules and Section 97 of the KGST Act, 2017 read with Rule 104 of KGST Rules 2017, in FORM GST ARA-01 ...