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M/S S.S. INDUSTRIES vs. UNION OF INDIA


(Gujarat High Court | Dec 24, 2020)

1. Since the issues involved in both the captioned writ applications are by and large the same, those were heard analogously and are being disposed of by this common judgment and order. 2. So far as the Special Civil Application No.8841 of 2020 is concerned, two issues are involved therein. The first issue relates to the true interpretation of Rule 86A of the CGST Rules inserted vide the Notification No.75/2019-CT dated 26th December, 2019 in the CGST Rules. The Rule 86A is in respect of ...
★ Input Tax Credit

SHRI RAVI CHARAYA AND OTHERS vs. HARDCASTLE RESTAURANTS PVT. LTD.


(National Anti-Profiteering Authority | Dec 9, 2020)

1. A Report dated 15.06.2018 was received from the Applicant No. 5 i.e. the Director General of Safeguards (DGSG), now re-designated as Director General of Anti-Profiteering (hereinafter referred to as the DGAP) under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the case were that the Applicants No. 1 & 2 through their e-mails both dated 23.11.2017 and Applicants No. 3 & 4 vide their e-mails dated 15.11.2017 and 17.11.2017 respectively ha...
☗ Hotel/hospitality/accomodation
★ Classification/Supply of Goods

SHRI M. SRINIVAS AND OTHERS vs. M/S. ELECTRONICS MART INDIA LTD.


(National Anti-Profiteering Authority | Nov 26, 2020)

1. The present Report dated 23.12.2019 has been furnished by the Director General of Anti-Profiteering (DGAP), under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the case are that an application dated 29.03.2019 was filed by the Applicant No. 1, under Rule 128 (1) of the CGST Rules, 2017 before the Standing Committee on Anti-Profiteering alleging profiteering by the Respondent in respect of supply of “Monitors and TVs of screen size up to 32...
☗ Electronic
★ Classification/Supply of Goods

COSMO FILMS LIMITED vs. UNION OF INDIA & 3 ORS.


(Gujarat High Court | Oct 20, 2020)

1. Rule returnable forthwith. The Learned Standing Counsel Mr. Nirzar Desai waived service of notice of rule on behalf of the respondent nos. 1, 3 and 4. 2. Having regard to the controversy raised in this petition in narrow compass, with the consent of the learned advocates for the respective parties, the same is taken up for final hearing . 3. By this petition, under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs: “a) this Hon&...
At the heart of this batch of writ petitions is the question whether the Petitioners are entitled to a refund of the entire unutilised input tax credit that each of them has accumulated on account of being subjected to an inverted duty structure. In certain cases, the constitutional validity of Section 54(3)(ii) of the Central Goods and Services Tax Act, 2017(the CGST Act) is impugned, whereas, in others, a declaration is prayed for that the amended Rule 89(5) of the Central Goods and Service...
★ Input Tax Credit
1. Since these petitions are arising out of the common issue, the same were heard analogously and are being disposed of by this Common Judgment. 2. For the sake of convenience, the Special Civil Application No. 2792 of 2019 is treated as the lead matter. 3. The petitioner has prayed for the following reliefs: “20. The Petitioners, therefore, prays that this Hon’ble Court may be pleased to: (a) hold that the amended Rule 8 of the CGST Rules is ultra vires Section 54...
★ Refund
★ Input Tax Credit

M/S. P.R. MANI ELECTRONICS vs. UNION OF INDIA


(Madras High Court | Jul 13, 2020)

The validity of Rule 117 of the Central Goods and Service Tax Rules, 2017 (the CGST Rules) is under challenge in this writ petition on the grounds that it is ultra vires Section 140 of the Central Goods and Services Tax Act, 2017 (the CGST Act) and infringes Articles 14 and 300A of the Constitution, and the Petitioner further prays that the Respondents should be directed to permit the Petitioner to file Form GST TRANS – 1 either electronically or manually to claim the transiti...
ORDER 1. The present report dated 26.09.2018, has been received from the Director-General of Anti-Profiteering (DGAP) after a detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the case are that the Applicant No. 1 vide the minutes of it’s meeting held on 08.05.2018 had referred the present case to the Standing Committee on Anti-profiteering, alleging profiteering by the Respondent on the supply of “Food Proc...
☗ Electronics
ORDER 1. This Report dated 24.09.2019 has been received from the Director General of Anti-Profiteering (DGAP) after a detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the case are that the Standing Committee on Anti-profiteering vide its communication dated 11.03.2019 had requested the DGAP to conduct a detailed investigation as per Rule 129 (1) of the above Rules on the allegation that M/s Raymond Ltd. had not passed ...
1. All the four writ petitions seek identical relief in the nature of a writ of Mandamus directing the respondents to permit the petitioners to avail input tax credit of the accumulated CENVAT credit as of 30th June, 2017 by filing declaration Form TRAN-1 beyond the period provided under the Central Goods and Services Tax Rules, 2017 (hereinafter, the “CGST Rules”). Additionally, petitioners also assail Rule 117 of the CGST Rules on the ground that it is arbitrary, unconstitut...