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Heard Sri Alok Kumar, learned counsel for the petitioner and Sri C.B. Tripathi, learned special counsel appearing for the respondents. This writ petition has been filed challenging the order dated 06.03.2020 under Section 130 of U.P. Goods and Services Tax Act, 2017 passed by the Deputy Commissioner (SIB), Commercial Tax, Mirzapur Range, Mirzapur. Sri C.B. Tripathi, learned special counsel for the respondents states that the writ petition is not maintainable as the impugned order is a...
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KAKATIYA CEMENT SUGAR & INDUSTRIES LTD


(Authority for Advance Ruling, Andhra Pradesh | Nov 23, 2020)

(Under sub-section (2) of Section 98 of Central Goods and Services Tax Act, 2017 and sub- section (2) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017) 1. The present application has been tiled u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/s. Kakatiya Cement Sugar & Industries Limited (hereinafter referred to as applicant), registered under the Goods ...
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M/S MADHURYA CHEMICALS


(Appellate Authority for Advance Ruling, Maharashtra | Nov 23, 2020)

(Proceedings under Section 101 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) 1. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MUST Act. 2. The present appeal has ...
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The petitioner has filed this petition impugning the best judgment order dated 10.05.2019 under Section 62[1] of the Central Goods and Services Tax Act, 2017 [for short ‘the Act’] in proceeding No.ACCT/LGSTO-051/ASMT/2019-20 and the later order dated 6.3.2020 passed by the Joint Commissioner of Commercial Taxes [Appeals] – 6, Bengaluru, [the first respondent – for short, ‘the Appellate Authority’] dismissing the petitioner’s appeal under Section 107 o...
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The petitioner has filed this petition impugning the best judgment order dated 09.07.2019 under Section 62[1] of the Central Goods and Services Tax Act, 2017 [for short ‘the Act’] in proceeding No.ACCT/LGSTO-065/ASMT/2019-20 and the later order dated 6.3.2020 passed by the Joint Commissioner of Commercial Taxes [Appeals] – 6, Bengaluru, [the first respondent – for short, ‘the Appellate Authority’] dismissing the petitioner’s appeal in GST.AP.287/19-20...
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1. The first investigation Report dated 05.04.2019 in the present case was received from the Applicant i.e. the Director General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129(6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the case were that the Applicant had alleged that the Respondents had not passed on the benefit of reduction in the rate of GST from 28% to 18% w.e.f. 15.11.2017 to the recipients by way of commensurate reduction in...
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The Court is convened through Video Conferencing. 2. Ms. K. R. Choudhury, learned counsel for the petitioner submits that the present writ petition being identical to W.P.(C) No.10797 of 2020, the same may be disposed of in terms of the order dated 23.09.2020 passed therein. 3. Ms. S. Pattanayak, learned Additional Government Advocate for the State-opposite party nos.1 and 2 does not dispute the said position. 4. By way of this writ petition, petitioner has challenged the action o...
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The petition has been heard by way of video conferencing. After some arguments, learned counsel for the petitioner states that he would be satisfied in case his representation dated 30th June, 2020 along with additional representation that he shall make within two weeks is decided within a time bound manner. Keeping in view the limited prayer made by the petitioner, this Court directs the Central Board of Indirect Taxes (CBIC) to decide the petitioner’s representation dated 30th...
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M/S VINOD OIL AND GENERAL MILLS vs. UNION OF INDIA AND OTHERS


(Punjab and Haryana High Court | Nov 23, 2020)

1. The grievance in the present petition is in a narrow compass. According to the Petitioner, despite applying for refund of unutilized Input Tax Credit amounting to ₹ 14,21,479/- accumulated on account of inverted tax structure, in form RFD-01, under Section 54 (3) (b) of the Central Goods and Service Tax Act, 2017 (‘CGST Act’), read with the relevant CGST Rules, 2017 for the year 2017-18 (July to March) on 11th January, 2020 itself, the aforesaid amount has not yet been refund...
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M/S THAI MART vs. UNION OF INDIA AND OTHERS


(Allahabad High Court | Nov 23, 2020)

Heard learned counsel for the petitioner and Sri Ashok Singh, learned counsel for the respondents. On 18.11.2020, this Court passed following order:- 1. Heard Sri Ambarish Chatterjee holding brief of Sri Pranjal Shukla, learned counsel for the petitioner, Sri Ashok Singh, learned counsel for the respondent nos. 4, 5 & 7 and Sri C.B. Tripathi, learned Special Counsel for respondent no.6. 2. None appears for respondent nos. 1, 2 and 3 although notice has been duly served upon th...
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25 Apr

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ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

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ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

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GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

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Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)