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SH. VIVEK GUPTA


(National Anti Profiteering Authority | Nov 3, 2020)

1. The brief facts of the present case are that the Applicant No. 2 (here-in-after referred to as the DGAP) vide his Report dated 28.11.2018, furnished to this Authority under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017, had submitted that he had conducted an investigation on the complaint of the Applicant No. 1 and found that the Respondent had not passed on the benefit of additional Input tax Credit (ITC) to the above Applicant as well as other home buyers as per...
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The petitioner claims to be a Company engaged in manufacture of P.U. foam sheets and P.U. mattress and is registered with the tax authorities. The petitioner further claims that the petitioner is entitled to the input tax credit in terms of the provisions of the Act. Learned counsel for the petitioner further argues that manner to claim transitional credit is prescribed under Rule 117 of CGST Rules and Rule 117 of the U.P. GST Rules. It is argued that in terms of the said Rules, the credit ca...
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MANOJ KUMAR MAHARANA vs. THE STATE OF ODISHA


(Orissa High Court | Nov 3, 2020)

This matter is taken up through Video Conferencing because of COVID-19 pandemic. Heard Mr. B. Panda, learned counsel for the petitioner and Mr. M.S. Sahoo, learned Additional Government Advocate for the State. By way of this writ petition, the petitioner has challenged action of the opposite parties in not reimbursing the differential tax amount arising out of change in tax regime from Value Added Tax (VAT) to Goods and Service Tax (GST) with effect from 01.07.2017 and has also prayed...
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The petitioner has approached this Court aggrieved by Ext.P14 order passed against him under Section 74 of the GST Act. In the writ petition, the case of the petitioner is essentially that, proceedings were earlier initiated against him for penalty under Section 122 of the GST Act and the said proceedings culminated in Ext.P5 order dated 25.4.2019 imposing a penalty on the petitioner for contravention of the provisions of the Statute. It is his case therefore that inasmuch as the petitioner h...
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1. By way of the present petition, a challenge is laid to the jurisdiction, authority and legality of the action of the Respondents initiated in terms of Rule 5A of the Service Tax Rules, 1994, read with Section 174(2)(e) of the Central Goods and Services Tax Act, 2017 [hereinafter referred to as the “CGST Act”], for conducting audit/verification of documents and records at the business premises of the Petitioner for the period of F.Y. 2014-15 to 2016-17 (up to June 2017) or for t...
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1. The Petitioner has filed an application under Order VI Rule 17 read with section 151 of the Code of Civil Procedure, 1908 (in short, “CPC”), seeking to insert amendments in the Writ Petition. The proposed amendments are as follows; Insertion of Paragraph 4.1 and 4.2 after the existing Paragraph 4: “4.1. The Petitioner is also challenging the proviso to Section 174(2)(c) of the Central Goods and Services Tax Act, 2017 which provides that tax exemption granted a...
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The petitioner, a private limited company which is registered with GST Authorities with the State of Karnataka, has filed this writ petition for a direction to the Assistant Commissioner of Commercial Taxes, GSTLVO-60 [the respondent] to consider the petitioner's representations dated 3.09.2020 and 10.09.2020, and to unblock the petitioner's Electronic Ledger. 2. The learned Counsel for the petitioner submits that the petitioner has filed its Returns in the prescribed form in GSTR...
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SHRI M. SRINIVAS vs. M/S. INFINITY RETAIL LTD.


(National Anti Profiteering Authority | Nov 2, 2020)

1. The present Report dated 23.12.2019, has been furnished by the Applicant No. 2 i.e. the Director-General of Anti-Profiteering (DGAP), under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the present case are that an application dated 29.03.2019 was filed before the Standing Committee on Anti-profiteering, under Rule 128 (1) of the CGST Rules, 2017, by the Applicant No. 1, alleging profiteering by the Respondent in respect of “DSLR Cameras&...
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K.J. MATHEW vs. STATE OF KERALA AND OTHERS


(Kerala High Court | Nov 2, 2020)

The petitioner has approached this Court aggrieved by Exts.P9 and P10 notices issued to him, prior to the issuance of a show cause notice under Section 73 and 74/ 74 of the GST Act. Although various contentions are raised in the writ petition in its challenge against Exts.P9 and P10 notices, I am of the view that at this stage of the proceedings, where the petitioner is only being requested to pay certain amounts for avoiding a show cause notice that could possibly follow under Section 73/74 ...
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The petitioner has approached this Court aggrieved by Ext.P10 show cause notice issued to him under Section 74 of the GST Act. Although various contentions are raised in the writ petition in its challenge against the show cause notice, I am of the view that since Ext.P10 is only a show cause notice, against which the petitioner has an effective right to prefer an objection and get the matter adjudicated before the adjudicating authority, an interference with the show cause notice at this stag...
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