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The captioned writ petition is filed by the petitioner/transporter challenging the order passed by respondent No.1/appellate authority. The petitioner has also sought writ in the nature of mandamus to issue directions to respondent No.1 to admit the appeal and decide the appeal on merits on all the points raised in the appeal by providing adequate opportunity of hearing to the petitioner. 2. Facts leading to this case are as under: The petitioner is running a transport business in the nam...
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BG ELEVATORS AND ESCALATORS PRIVATE LIMITED


(Authority for Advance Ruling, Karnataka | Mar 9, 2021)

ORDER UNDER SECTION 98(4) OF CGST ACT, 2017 & UNDER SECTION 98(4) OF KGST ACT, 2017 M/s BG Elevators and Escalators Private Limited (called as the ‘Applicant' hereinafter), Second Floor, No.99/3, Nanda Gopal Complex, 20th Main, 8th Cross, G Block, Sahakara Nagara, Bangalore Urban, Bangalore-560 092, having GSTIN 29AAFCB0654B1Z2, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 & KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGS...
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Petitioner has challenged an order dated 5th November, 2018 passed by the Inspector of State Tax demanding Central Goods and Service Tax (CGST, for short) of ₹ 1,48,425/- each and a similar sum under State Goods and Service Tax (SGST, for short) with penalties of ₹ 4,12,291/- under CGST and SGST Act, 2017. [2] Brief facts are as under: Petitioner is a proprietary concern and is engaged in the business of manufacturing aluminium utensils and its unit is located at Agartala. The pet...
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DEEPAK PRINT vs. UNION OF INDIA


(Gujarat High Court | Mar 9, 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 admit and allow this petition; (B) To issue any appropriate writ, order or direction to the respondents permitting the petitioner to edit and upload actual entries in GSTR-3b for the Month of May- 2019 which is at the submission stage; (C ) To issue any appropriate writ, order, or direction to the respondents to modify the conditions and...
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DIPAKKUMAR RAMJIBHAI PATEL(MAHALAXMI CEMENT PRODUC..


(Appellate Authority for Advance Ruling, Gujrat | Mar 8, 2021)

The appellant M/s. Dipakkumar Ramjibhai Patel (Shree Mahalaxmi Cement products and Timber), is a proprietorship concern, engaged in manufacturing of Fly Ash Bricks and Fly Ash Blocks falling under SH 6815 of the First Schedule to the Customs Tariff Act, 1962. 2. The appellant had filed an application for Advance Ruling on date 22.01.2019 before the Gujarat Authority for Advance Ruling (herein after referred to as the ‘GAAR’), wherein they gave the details of the raw materials ...
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PRATHAM AGRO VAT INDUSTRIES


(Appellate Authority for Advance Ruling, Gujrat | Mar 8, 2021)

M/s. Pratham Agro Vat Industries (hereinafter 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 requested to decide the tariff heading under which the product ‘Rice Bran (22+ Oil)’ is covered and also to decide the rate of Goods and Services Tax (GST) applicable on the said product. 2.1 The GAAR, inter-alia observed that the product ...
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STERLITE TECHNOLOGIES LIMITED


(Appellate Authority for Advance Ruling, Gujrat | Mar 8, 2021)

The appellant M/s. Sterlite Technologies Limited is inter-alia engaged in the trading of Information Technology Hardware. The appellant procure requisite Hardware from the vendors (located within India or outside India) on payment of applicable duties/ taxes. Such Hardware are sold as per the requirement of the customer on payment of GST, except in case of export. 2. The appellant has proposed to undertake transaction of supply of hardware in the following manner, which is commercially kn...
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JAYSHREEBEN RAMESHCHANDRA KOTHARI


(Appellate Authority for Advance Ruling, Gujrat | Mar 8, 2021)

The appellant Ms. Jayshreeben Rameshchandra Kothari (Proprietor of Dimple Colour Lab) has submitted that she is engaged in providing ‘hiring service’ where she provides equipments such as live videography tools with LED and LCD screens, live telecast appliances, cameras etc. on hire basis to the Central Government, State Government, Union Territory, Local Authorities, Village Panchayat etc. It has been submitted that the appellant is responsible for erecting and installing such eq...
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NIRMA UNIVERSITY


(Appellate Authority for Advance Ruling, Gujrat | Mar 8, 2021)

M/s. Nirma University (herein after referred to as the “appellant” or “Nirma”) filed an application for advance ruling before the Gujarat Authority for Advance Ruling (herein after referred to as the ‘GAAR’) wherein it raised the following questions for advance ruling :- (i) Whether Nirma would be eligible for claiming benefit of the exemption for legal service as provided in Sr.No. 45 of the Notification No. 12/2017- Central Tax(Rate) dated 28th June, ...
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AMNEAL PHARMACEUTICALS PVT. LTD.


(Appellate Authority for Advance Ruling, Gujrat | Mar 8, 2021)

The appellant, M/s. Amneal Pharmaceuticals Pvt. Ltd. has more than 500 employees working in its factory. There is a canteen in the factory of the appellant, which is run by a third party i.e. Canteen Service Provider, to provide food to the employees of the appellant. As the appellant has arranged to provide the food to its employees at subsidized rate (and not free of cost), the appellant collects some portion of the total amount of food price to be paid to the ‘Canteen Service Provide...
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