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The petitioner has approached this Court aggrieved by a detention of goods during the course of transportation under the Central Goods and Service Tax Act, 2017. Exts.P4(c) is the order of detention issued to him in Form GST MOV-06 dated 27.09.2020. On a perusal of Ext.P4(c), it is seen that the reason for detention was essentially that, while the petitioner had produced an e-way bill to cover the transportation of the goods, he had not produced a copy of the invoice that ought to have accomp...
Summarize this case by TaxGPT in
These Two appeals have been filed under Section 107 of the Central Goods and Service Tax Act, 2017 by M/s Social Scape Tech LLP, E-735, Nakul Path, Lal Kothi Scheme, Jaipur-302015 (hereinafter also referred to as "the appellant") against the Orders-in-Original (hereinafter as "the impugned orders") passed by the Assistant Commissioner, Central Goods & Service Tax Division-H, Jaipur (hereinafter called as the "adjudicating authority") as  mentioned below....
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TELECOMMUNICATIONS CONSULTANTS INDIA LTD.


(Appellate Authority for Advance Ruling, Odisha | Sep 29, 2020)

1. BRIEFS FACTS OF THE CASE 1.1. M/s Telecommunication Consultants India Ltd. (hereinafter referred to as the “Applicant” or “ the Appellant” ) assigned with GSTIN 21AAACT0061H1Z0 having registered address at TCIL Bhawan, Greater Kailash-I, New Delhi-110048, had filed an application on 21.08.2018 under Section 97(1) of CGST Act, 2017 read with Rule 104 of CGST Rules 2017 & OGST Rules, 2017 in Form GST ARA-01 before the Authority for Advance Ruling, Odisha(...
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IA Nos. 8712/2020 & 8715/2020 : Allowed, subject to all just exceptions. 2. The application stands disposed of. IA No. 8714/2020 : 3. This is an application seeking condonation of delay in refiling the petition. In the light of the fact that the delay occasioned is only of 2 days, the application is allowed. 4. The application stands disposed of. O.M.P. (COMM) No. 486/2020 & IA No. 8713/2020 : 5. This petition under Section 34 of the Ar...
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This batch of writ petitions revolves around the interpretation of Section 50 of the Central Goods and Services Tax Act, 2017 (in short ‘Act’), particularly the effective date of application of the proviso inserted vide Section 100 of Finance (No.2) Act of 2019. 2. Section 50 of the Act states that every person who is liable to pay tax in terms of the Act shall remit the tax either in cash or by way of adjustment of credit available in the Input Tax Credit (ITC) register. In c...
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KAVI CUT TOBACCO


(Appellate Authority for Advance Ruling, Tamilnadu | Sep 29, 2020)

Preamble 1. In terms of Section 102 of the Central Goods & Services Tax Act 2017/Tamilnadu Goods & Services Tax Act 2017(“the Act”, in Short), this Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer or the applicant within a period of six ...
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CM Appl. 24354/2020 Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P. (C) 7199/2020 & CM Appl. 24353/2020 The petition has been listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way of video conferencing. Present writ petition has been filed seeking a direction to the respondents to supply copies of the seized documents to the petitioner. Issue notice. ...
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The petitioner, a private limited company engaged in providing ayurvedic and spa services, is an assessee under the provisions of the GST Act. In the writ petition, the petitioner is aggrieved by the assessment orders that were passed for the period from April 2018 to October 2019 on best judgment basis under Section 62 of the CGST Act. It is the contention of the petitioner that within the statutorily permitted period of 30 days from the date of receipt of the said assessment orders under Se...
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MACRO MEDIA DIGITAL IMAGING PVT. LTD


(Appellate Authority for Advance Ruling, Karnataka | Sep 28, 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. KUMARAN OIL MILL


(Authority for Advance Ruling, Tamilnadu | Sep 28, 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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