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1. The petition has been heard by way of video conferencing. 2. Present writ petition has been filed primarily challenging the final order dated 11th May, 2020 passed by National Anti-profiteering Authority (hereinafter referred to as ‘NAPA’) wherein it has been held that the petitioner profiteered ₹ 38,64,891/- during the period 15th November, 2017 to 31st March, 2019. 3. Learned counsel for the petitioner contends that the calculation done by the Director General of An...
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BIOCON LTD.


(Appellate Authority for Advance Ruling, Karnataka | Oct 21, 2020)

PROCEEDINGS (Under Section 101 of the CGST Act, 2017 and the KGST Act, 2017) 1. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisio...
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M/S. ZIGMA GLOBAL ENVIRON SOLUTIONS PRIVATE LIMITE..


(Authority for Advance Ruling, Tamilnadu | Oct 21, 2020)

Note: Any appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain pro...
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S.A. SAFIULLAH & COMPANY


(Authority for Advance Ruling, Tamilnadu | Oct 21, 2020)

Note: Any appeal against this Advance Ruling order shall lie before the Tamil Nadu State Appellate Authority for Advance Rulings, Chennai as under Sub-section (1) of CGST Act / TNGST Act 2017, within 30 days from the date on the ruling sought to be appealed is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless...
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The petitioner is registered as a dealer under the Delhi Service Tax Act, and is engaged in, amongst others, trading and importing of hand held walkie-talkie sets. The petitioner has filed this petition impugning the orders dated 20.02.2019 under the provisions of Section 129(3) of the Karnataka Goods and Service Tax Act, 2017 (for short, ‘the KGST Act’) in JCCT (VIG)/CTO(VIG)- 40/SRS/INS-15/2018-19 (Annexure – A2) and JCCT(VIG)/CTO(VIG)-40/SRS/INS-16/2018-19 (Annexu...
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M/S. SHIVALIKA ENTERPRISES


(Authority for Advance Ruling, Himachal Pradesh | Oct 20, 2020)

ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND UNDER SECTION 98(4) OF HIMACHAL PRADESH GOODS AND SERVICE TAX ACT, 2017 1. The present application has been filed u/s 97 of Central Goods and Service Tax Act, 2017 and Himachal Pradesh Goods and Service Tax Act, 2017 by M/s. Shivalika Enterprises, Kala Amb, District Sirmour regarding classification of goods. 2. At the outset, we would like to make it clear that the provisions of both the Himachal Pradesh Good...
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1) The present Writ Petition came to be filed seeking the following relief: “to issue a Writ of Mandamus, declaring the impugned Garnishee Notice C. No. V/05/04/Misc/2019-GST ARC, dated 26.08.2020, issued by the 1st Respondent as illegal, improper and incorrect”. 2) The averments made in the affidavit, filed in support of the Writ Petition show that, the Petitioner is duly registered under the Companies Act and doing business of manufacturing and sale of alcoholic and non-...
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S.P.Y. AGRO INDUSTRIES LIMITED vs. UNION OF INDIA AND OTHERS


(Andhra Pradesh High Court | Oct 20, 2020)

1) The present Writ Petition came to be filed seeking issuance of a writ of Mandamus to declare the proceedings of the 5th Respondent vide Order OC. No. 26/2019, dated 29.01.2019 in Form GSTR-ASMT 13 insofar as imposing penalty of ₹ 4,27,19,192/- against the Petitioner and consequential proceedings vide OC. No. 149/2020, dated 12.08.2020, demanding the Petitioner to pay penalty as being illegal, arbitrary and contrary to the provisions of the Central Goods and Services Tax Act, 2017 [&lsquo...
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This petition is filed seeking to grant regular bail under Section 439 of the Code of Criminal Procedure, 1973 (Cr.P.C.). The Petitioner is sole Accused in F.No.DGGI/INT/INTL/380/2020-GRK Registered by Directorate General of GST Intelligence, Hyderabad Zonal Unit. The offence alleged against the petitioner is under Section 132(1)(i) of Central Goods and Services Act, 2017. 2. Heard Sri S. Niranjan Reddy, learned senior counsel representing Sri K. Ravi Mahender, learned counsel for the pet...
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VIMAL YASHWANTGIRI GOSWAMI vs. STATE OF GUJARAT


(Gujarat High Court | Oct 20, 2020)

1.Rule. Mr. Devang Vyas, learned Additional Solicitor General of India waives service of notice of rule for and on behalf of the Union of India and its respondents. Mr. Chintan Dave, learned Assistant Government Pleader waives service of notice of rule for and on behalf of the State of Gujarat and its respondents. 2.Since the issues raised in all the captioned petitions are more or less the same, those were heard analogously and are being disposed of by this common judgment and order. ...
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