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The petitioner has sought a mandamus directing the respondents to allow the petitioner to file Form GST TRAN-2 and allow it to claim Input Tax Credit on goods held in its stock in relation to which invoices/duty paying documents are unavailable. Both on 24.11.2020 and 04.01.2021, directions were issued to the Nodal Officer to hear the petitioner and pass orders on the representation. The matter was listed today for production of orders. However on 08.01.2021 a memo appears to be filed by the ...
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1. The Petitioner herein assails the restrictions imposed by the Scheme of Budgetary Support, issued under the Goods and Services Tax regime vide Notification F.No.10(1)/2017-DBAII/NER, dated 05.10.2017, by the Respondent No.1, reducing the quantum of benefits earlier availed by the Petitioner, thereby reneging on the promises made under the erstwhile Tax regime and adversely affecting the Petitioner. 1.(a) The Petitioner is a Private Limited Company engaged inter alia in the manufacture ...
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JODHPUR VIDYUT VITRAN NIGAM LTD. vs. UNION OF INDIA


(Rajasthan High Court | Feb 5, 2021)

1. The petitioner is a Public Sector Undertaking engaged in distribution and supply of electricity in various Districts of Rajasthan. 2. According to the petitioner, the services of distribution and supply of electricity fall in negative list of the services as declared by the Central Government vide Notification No.12/2017 dated 28.06.2017. Relevant entry reads thus : 25 Heading 9969 Transmission or distribution of ele...
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SHASANK SEKHAR JALAN


(Authority for Advance Ruling, West Bengal | Feb 5, 2021)

1. The applicant submits that he bought jointly with his parents three residential units in a residential complex named “Sanjeeva Town” in Rajarhat area. He executed three separate sale deeds. for the above purchases. The concerned local authority mutated the units separately and allotted separate assessee numbers. However, the residential association, namely “Sanjeeva Town Welfare Association” (hereinafter RWA), while issuing tax invoices for supply of maintenance ser...
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M/S. RDL-ZYCHL-JV


(Authority for Advance Ruling, West Bengal | Feb 5, 2021)

Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Act, 2017 or West Bengal Goods and Services Act, 2017 (hereinafter collectively called 'the GST Act'), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Act, 2017, within thirty days from the date of communication of this Ruling, or within such further time as menti...
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1 On 19th September 2019, a Coordinate Bench of this Court passed the following order: “1. Heard, Mr. Parth Contractor, learned advocate for the petitioner. 2. Issue Notice, returnable on 3rd October 2019. 3. By way of adinterim relief, the respondents are directed to release the goods under detention upon payment of the tax and penalty as demanded by the respondents, which shall be subject to the final outcome of the petition. In case, the action of the respondents is uphel...
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1. Heard Sh. M. K. Bhardwaj, Senior Advocate assisted by Sh. Gagan Kohli, learned counsel for the petitioner and Sh. Jagpaul Singh, CGSC for respondents No. 1 to 3 and 6 and Sh. D. C. Raina, learned Advocate General assisted by Sh. K. D. S. Kotwal, learned Dy. AG for the respondent Nos. 4 and 5.   2. The issue in this petition is regarding carrying forward of ₹ 9,96,637/- lying in petitioner’s Cenvat account credit on 08.07.2017 when the GST was introduced in the State of Jam...
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ALKEM LABORATORIES LIMITED vs. UNION OF INDIA


(Gujarat High Court | Feb 4, 2021)

1. By this writ application under Article 226 of the Constitution of India, the writ applicant, a public limited company, has prayed for the following reliefs; “(A) that this Hon'ble Court be pleased to issue a Writ of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India after going into the validity and legality thereof quash the order dated 21.10.2020 (Annexure-A) issued by Respondent No.2. (B) that this Hon'ble Court be pleas...
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Heard learned counsel for the petitioner Mr. Deepak Kumar Sinha and Mr. P.A.S. Pati along with Ms. Ranjana Mukherjee, learned counsel for the respondent. 2. Petitioner has sought quashing of the ex parte order of cancellation of GST registration of the petitioner dated 13.03.2020 (Annexure-2) issued by respondent no. 4 - Superintendent, Jamshedpur Urban, Bistupur North Range, on the ground that no opportunity was given to the petitioner. The GST registration has been cancelled on the grou...
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The present petition has been filed under Articles 226/227 of the Constitution of India, challenging the order dated 28-9-2019, whereby the appellate authority, respondent No.3 herein, has confirmed the imposition of tax to the extent of ₹ 1112134/- and penalty of ₹ 11,12,134/- against the petitioner. 2. The facts of the case, adumbrated in a nutshell, are that the petitioner is a registered tax-payer under the Goods and Service Tax (GST) and it has imported boring machine cutter...
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