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NEPRA RESOURCE MANAGEMENT PVT. LTD.


(Appellate Authority for Advance Ruling, Gujrat | Feb 17, 2021)

M/s. Nepra Resource Management 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 it is eligible for the exemption provided under Sr. No.3 of the Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 which reads as “Pure Services (excluding works contract service or other composite supplie...
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NAYAK-VCCL (JV) vs. THE UNION OF INDIA AND ORS.


(Tripura High Court | Feb 17, 2021)

Heard Mr. S. M. Chakraborty, learned senior counsel assisted by Ms. A. Pal, learned counsel appearing for the petitioner as well as Mr. P. Datta, learned counsel appearing for the respondent No.5 (the principal respondent). The remaining respondents are the formal respondents. However, Mr. B. Majumder, learned CGC appears for the respondent No.1 and Mr. A. De, learned counsel appears for the respondents No.2, 3 and 4. 02. By means of this writ petition, the petitioner has challenged ...
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TINTON RIVER PALMS vs. STATE OF KARNATAKA AND OTHERS


(Karnataka High Court | Feb 17, 2021)

Learned HCGP appearing for the respondents has filed a memo, which reads as follows:- “The Writ Petition is filed challenging the notice dated 01.12.2020 issued by the 3rd respondent under Section 122(1) of the CGST Act. The Respondent No.3 has now addressed a letter dated 02.02.2021 inspecting and informing the undersigned as follows: “The enforcement report is submitted with details of observation made during the course of inspection and after verification of the book of...
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HILLTOP INTERNATIONAL vs. STATE OF GUJARAT


(Gujarat High Court | Feb 17, 2021)

This writ application has become infructuous as the final order of confiscation in Form GST-MOV 11 has already been passed. It needs to be noted that the writ applicant herein is a purchaser of the goods in question. The MOV-11 order has been passed against the seller. According to Mr. Kathiriya, the learned AGP, the whereabouts of the seller are not known to the Department. In such circumstances, the only remedy now available for the writ applicant is to recover the amount paid, if any, ...
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Heard Mr. A.R. Bhuyan, learned counsel for the petitioner. Also heard Mr. B. Gogoi, learned counsel for the Finance (Taxation) Department of the Govt. of Assam, Ms. S. Chutia, learned counsel for the Water Resources Department of the Govt. of Assam. The petitioner participated in the tender process pertaining to a tender notice dated 13.02.2014 for the work " Anti erosion measures to Katlicherra Bagan area on the left bank of river Katakhal adjacent to NH-154 Ph-II in a length of 600...
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M/S BUSHRAH EXPORT HOUSE vs. UNION OF INDIA


(Allahabad High Court | Feb 17, 2021)

Heard Shri Jayant Kumar and Shri Vibhanshu Srivastava, learned counsel for the petitioner and Shri K. D. Nag, learned Standing counsel appearing for the respondents. The petitioner is a proprietorship firm and is engaged in the business of export of apparels. These proceedings by the petitioner have been instituted under Article 226 of the Constitution of India with the following prayers: (a) Issue a writ of mandamus or any other appropriate writ or direction to the respondent no.2 di...
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1. Since the issues raised in all the captioned writ-applications are the same, those were taken up for hearing analogously and are being disposed of by this common order. 2. For the sake of convenience, the Special Civil Application No.20500 of 2019 is treated as the lead matter. 3. The facts giving rise to this writ-application may be summarised as under: 3.1 It is the case of the writ applicant that it is engaged in the manufacture of lead sulphate. The writ applicant claims th...
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Heard the learned counsel for the writ petitioner and the learned standing counsel for the respondents. 2.The petitioner is a dealer in two wheelers. He was an assessee registered under Tamil Nadu Value Added Tax Act, 2006. The petitioner was having input tax credit to the tune of ₹ 4,85,684/-. Following the introduction of GST regime, transition and migrations from the earlier system had to be made. The petitioner like any other dealer was required to file the necessary GST TRAN-1. Whi...
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1. This petition has been filed challenging the provisional attachment of the bank account of the petitioner purportedly under Section 83 of the Central Goods and Service Tax Act, 2017 (for short 'the CGST Act'). 2. As per the impugned order, the account has been frozen in view of Section 74 of the said CGST Act. Section 74 is reproduced herein below:- “74. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised...
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CM APPL.6049/2021 (for exemption) 1. Exemption allowed, subject to just exceptions. 2. The application stands disposed of. W.P.(C) 2064/2021 & CM APPL Nos. 6048/2021 (for interim relief) 3. The Petitioner had filed an application for advance ruling before the Authority on 15th June, 2018, seeking ruling on questions raised in respect of its proposed business. It is aggrieved that the Advance Ruling Authority has not decided its application dated 15th June, 2018 till date. ...
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