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This petition under Article 226 of the Constitution of India has been filed by a firm through its proprietor Mr. Rajesh Meena, who is registered under the Goods and Service Tax Act, 2017 (for short ‘GST Act’) vide registration GSTIN No.23COKPM5096J1ZH praying for the following reliefs: “(i) This Hon’ble Court may kindly be pleased to summon the entire relevant record from the possession of the respondents, for its kind perusal; (ii) To this Hon’ble Court ...
Heard Ms. M.L. Gope, learned counsel for the petitioner as well as Mr. S.C. Keyal, learned Standing Counsel for the GST. 2. The petitioner is challenging the non-grant of transitional credit under Section 140 of the Central Goods and Services Tax Act, 2017 and the Assam Goods and Services Tax Act, 2017. 3. It is the case of the petitioner that before the coming into force of the GST regime, the petitioner had Cenvat Credit admissible as ITC of Central Tax in accordance with the transi...

MAGNETIC INFOTECH PVT LTD


(Appellate Authority for Advance Ruling, Telangana | Nov 22, 2022)

1. In terms of Section 102 of the Telangana Goods and Services Tax Act, 2017 (TGST Act, 2017 or the Act), 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 months from the date of the order. Provided that no rectification which has the eff...
Ms.Amirtha Dinakaran, learned Government Advocate accepts notice for the respondent and is armed with instructions to enable final disposal of this matter, even at the stage of admission. 2. The impugned order is dated 24.06.2022 and the present Writ Petition has been filed beyond the statutory period of limitation for filing appeal. However, learned counel for the petitioner makes a tentative attempt to challenge the service of the order itself. There is thus no serious objection raised ...

RAMAR ANDAVAR vs. THE ASSISTANT COMMISSIONER


(Madras High Court | Nov 21, 2022)

This Writ Petition has been filed challenging the order of cancellation of the Registration Certificate on the premise that the Petitioner has failed to file Goods and Services Tax monthly returns for a continuous period of six months. Consequently, the Registration Certificate was cancelled with effect from 31.12.2021 in view of Section 29 of the Central Goods and Services Tax Act, 2017. 2. It is submitted by the learned counsel for the Petitioner that the Petitioner have not filed Goods...

MYNTRA DESIGNS PVT. LTD


(Appellate Authority for Advance Ruling, Karnataka | Nov 21, 2022)

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 provisions in the KGST Act. 2. The present appeal has been filed under section 100 of the Central Good...

SIVANTOS INDIA PVT. LTD.


(Appellate Authority for Advance Ruling, Karnataka | Nov 21, 2022)

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 provisions in the KGST Act. 2. The present appeal has been filed under section 100 of the Central G...
1. The petitioner, indulged in execution of works contract, beseeches following relief(s) against the Notices dated 06.08.2022 issued by CT&GST Officer, Angul Circle, Angul (hereinafter be referred to as “proper officer”), for initiation of proceeding under Section 73 of the Central Goods and Services Tax Act, 2017 and the Odisha Goods and Services Tax Act, 2017 (collectively be read as, “GST Act”) pertaining to the periods 2017-18 and 2018-19 vide A...
1 Prayer clauses – (a) and (b) of the petition read as under : (a) This Hon’ble Court may be pleased to issue a Writ, order or direction including a Writ in the nature of mandamus directing the respondents (or such of the respondents as this Hon’ble Court may deem fit) to re-open the GSTN portal to enable the petitioner to file revised Form GST TRAN-1 online or accept the manual copy of the revised Form GST TRAN-1 as the declaration under Section 140(3) of the CGST Act r...
1. The present petition has been filed in relation to the procedural difficulties/objections raised with regard to distribution and eligibility of Input Service Distributor (ISD) credit of Service Tax under Section 140 of the CGST Act 2017. 2. It is petitioner’s case is that when petitioner attempted distribution of credit transitioned/reporting of the distributed credit by the ISD registration to their units/offices. However, they were not able to distribute/recognise and report th...