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  12,969 Results

MAHESH M.C. vs. THE STATE OF KARNATAKA AND OTHERS


(Karnataka High Court | Mar 26, 2021)

The petitioner has challenged the impugned order passed at Annexure-A as being contrary to the power conferred under Section 5(3) of the KGST Act, 2017/CGST Act, 2017. The petitioner has also assailed the order passed under Section 83 of the CGST Act on various legal contentions including that the power under Section 83 of the Act is to be exercised by the commissioner who must be of the opinion that for the purpose of protecting interest of the Government revenue there could be an attachment...
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THE ASSISTANT COMMISSIONER (REVIEW) , CGST, COMMIS.. vs. AGARWAL SALES


(First Appellate Authority, Jaipur | Mar 26, 2021)

This appeal has been filed under Section 107 of the Central Goods and Service Tax Act, 2017 by The Assistant Commissioner(Review), CGST, Commissionerate, Alwar (hereinafter also referred to as “the appellant or department" also) in view of Order-in-Review No.96/Review/2020-21 dated 28.08.2020 passed by the Commissioner, Central Goods and Service Tax Commissionerate, Alwar under Section107(2) of the Central Goods and Service Tax Act, 2017against the Order in Original No.03/GST/Deman...
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SYNDICATE BANK vs. DEPUTY COMMISSIONER, CENTRAL GOODS & SERVICE TAX D..


(First Appellate Authority, Jaipur | Mar 26, 2021)

These two appeals have been filed under Section 107 of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as the ‘Act’) by M/s Syndicate Bank, Communication address : Canara Bank (Erstwhile Syndicate Bank), Executor Trustee & Taxation Section Financial Management & Subsidiaries Wing-II, Head Office-122, JC Road, Bangalore-560 002 (hereinafter also referred to as the “appellant”) against the against the Orders-in-Original (hereinafter as &ldquo...
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These Writ Petitions challenge appellate orders dated 12.05.2020 passed by R2 confirming the rejection of the refunds claimed by the petitioner. The rejection is confirmed taking note of paragraph 2.5 of Board's Circular No.37/18-Customs dated 09.10.2018, on the ground that there has been an excess claim of duty draw back by the petitioner, as per which, they have renounced their claim for Input Tax Credit (ITC). 2. Though the Writ Petitions challenge orders for the months of July, Au...
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Petitioner has prayed for the following relief(s): “1(i) For issuance of a writ of certiorari or any other appropriate writ, order or direction, quashing the ex-parte order dated 20.08.2019 (Annexure-4, page 24), by which without service of any notice upon the petitioner under Section 61 read with Rule 99 of the Bihar Goods and Service Tax Act, 2017, an order under section 73 of the Bihar Goods and Service Tax Act, 2017 has been passed, by the respondent no. 3, namely the Joint Comm...
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PSK ENGINEERING CONSTRUCTION & CO.


(Authority for Advance Ruling, Tamilnadu | Mar 25, 2021)

Note: Any appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain pro...
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ARVIND ENVISOL LIMITED


(Authority for Advance Ruling, Karnataka | Mar 25, 2021)

ORDER UNDER SECTION 98(4) OF CGST ACT, 2017 & UNDER SECTION 98(4) OF KGST ACT, 2017 M/s. Arvind Envisol Limited (herein after referred as Applicant), Apartment No. D-902, NCC Meadows, Doddaballapur Road, S.N.Halli Post, Bengaluru-560064 having GSTIN number 29AAGCA9687A1ZD, filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of the KGST Rules, 2017 and Section 97 of the KGST Act, 2017 read with Rule 104 of KGST Rules 2017 in FORM GST ARA-01 dis...
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Heard the learned counsel on either side. 2. The petitioner has registered themselves on the file of the second respondent. The petitioner was filing returns under the Tamil Nadu Value Added Tax Act, 2006 and subsequently, under the GST regime also. The petitioner's registration was cancelled on 06.09.2018 on the ground of non-filing of returns. The said defect was subsequently rectified by the petitioner. The petitioner also remitted GST dues to the tune of ₹ 66,781/- together with...
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Heard the learned counsel appearing for the petitioner and the learned Standing counsel appearing for respondents 1 and 2. 2. The petitioner herein was arrested on 17.02.2021 for the offences under Section 132(1)(a) of the Central Goods and Services Tax Act, 2017 and Sections 9 and 9A of the Central Excise Act, 1944. The arrest memo was put to challenge in the writ petition. The core argument of the petitioner's counsel was that the case of the petitioner would fall only under Section...
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THE ASSISTANT COMMISSIONER (REVIEW) , CGST, COMMIS.. vs. SWASTIK UDYOG


(First Appellate Authority, Jaipur | Mar 24, 2021)

This appeal has been filed under Section 107 of the Central Goods and Service Tax Act, 2017 by The Assistant  Commissioner(Review), CGST, Commissionerate, Alwar (hereinafter also referred to as “the appellant or department" also) in view of Order-in-Review No.95/Review/2020-21 dated 28.08.2020 passed by the Commissioner, Central Goods and Service Tax Commissionerate, Alwar under Section 107(2) of the Central Goods and Service Tax Act, 2017 against the Order in Original No.01/G...
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