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CGSTACT ✔
Section/Rule - 168A ✔

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Assessee under the GST Act, 2017 (hereinafter referred to as 'Act') prays for issuance of a writ in the nature of certiorari for quashing of the order dated 15.05.2019 (Annexure P-4), whereby his registration under the Act has been cancelled and that action of the respondents dated 09.04.2022 (Annexure P-5), whereby his appeal preferred against the order dated 15.05.2019 has been rejected without even entertaining the same. 2. As per the petitioner, he was a Contractor under M/s. ...

BASANTI SHIAL vs. THE PROPER OFFICER AND OTHERS


(Orissa High Court | Mar 11, 2022)

1. This matter is taken up by virtual/physical mode. 2. Assailing the Order dated 31.12.2020 passed by the Additional Commissioner of State Tax (Appeal), Balasore- Appellate Authority directed against the Order dated 06.03.2020 passed by the Proper Officer under Section 74(9) of the Odisha Goods and Services Tax Act, 2017 (referred to as “OGST Act” for brevity) and issued in Form GST DRC-07 prescribed under Rule 142(5) of the Odisha Goods and Services Tax Rules, 2017 (for shor...
Mr.V.Prashanth Kiran, learned Government Advocate takes notice on behalf of the respondent. 2. The petitioner has challenged the impugned order dated 13.12.2021 passed by the respondent dismissing the appeal filed by the petitioner beyond the period prescribed under Section 107 of the respective GST Act, 2017. Yesterday i.e., on 31.01.2022, a batch of writ petitions in W.P.No.14241 of 2020, relating to the same issue were disposed by this Court subject to certain conditions under similar ...
By this common order, all the Writ Petitions are being disposed. Since a common order is being passed in all these Writ Petitions, I have summarized the submissions of the learned counsel for the respective petitioners and the learned counsel for the respondents in the succeeding paragraphs upto paragraph No.149. Discussion for arriving at the conclusion starts from paragraph No.150 onwards. 2. These Writ Petitions pertain to the challenge to the cancellation of GST Registrations issued t...
★ Cancellation of Registration
1. By this batch of petitions, the petitioners have complained that their applications for revocation of cancellation of registration are not being considered/rejected on the ground that they have not been made within the time prescribed under Section 30 of the Central Goods and Services Tax, Act 2017 (for short CGST Act). 2. Facts are taken from CWP-19029-2021 (which is one of the cases wherein the application is not being considered). As mentioned above in some cases the application has...
★ Cancellation of Registration

WEG INDUSTRIES INDIA PRIVATE LIMITED


(Authority for Advance Ruling, Tamilnadu | Nov 30, 2021)

WEG Industries India Private Limited, Phase II, Plot No. E20, Sipcot, Hosur, Krishnagiri, Tamil Nadu, 635 109, (herein after called the ‘Applicant’) is registered under the GST Vide GSTIN 33AAACW7715D1ZF. They have sought Advance Ruling on the following question: 1. Whether the relaxations provided vide the notification of 35/2020-Central Tax Dated April 3, 2020, for completion of various compliance actions would apply to the time limit provided for the export of goods under n...
★ Rates of Tax
1. Heard Mr Shubham Agarwal, Mr Nishant Mishra, Mr Praveen Kumar, Mr Suyash Agarwal, Mr Rahul Agarwal, Mr Rishi Raj Kapoor, Mr Ayush Khanna, Mr Harsh Vardhan Gupta, Mr Vishwjit, Mr Krishnaji Khare, Mr Vinayak Mithal, Mr Pranjal Shukla, Ms Sanyukta Singh and Ms Pooja Talwar for the petitioners; Mr Manish Goyal, learned Additional Advocate General, assisted by Mr Apurva Hajela, Mr A.C. Tripathi, Mr B.P. Singh Kachhawah and Mr Manoj Kumar Kushwaha for the State; Mr Shashi Prakash Singh, learned ...
★ GST TRAN-1
1. The Present Report dated 28.08.2019 was received from Applicant No. 2 i.e. the Director-General of Anti-Profiteering (DGAP) after a detailed investigation under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the present case are that a reference was received from the Standing Committee on Anti-Profiteering on 27.03.2019 by the DGAP, to conduct a detailed investigation in respect of an application (originally examined by the Maharashtra State Scr...

STERLITE TECHNOLOGIES LIMITED


(Appellate Authority for Advance Ruling, Gujrat | Mar 8, 2021)

The appellant M/s. Sterlite Technologies Limited is inter-alia engaged in the trading of Information Technology Hardware. The appellant procure requisite Hardware from the vendors (located within India or outside India) on payment of applicable duties/ taxes. Such Hardware are sold as per the requirement of the customer on payment of GST, except in case of export. 2. The appellant has proposed to undertake transaction of supply of hardware in the following manner, which is commercially kn...

DIPAKKUMAR RAMJIBHAI PATEL(MAHALAXMI CEMENT PRODUC..


(Appellate Authority for Advance Ruling, Gujrat | Mar 8, 2021)

The appellant M/s. Dipakkumar Ramjibhai Patel (Shree Mahalaxmi Cement products and Timber), is a proprietorship concern, engaged in manufacturing of Fly Ash Bricks and Fly Ash Blocks falling under SH 6815 of the First Schedule to the Customs Tariff Act, 1962. 2. The appellant had filed an application for Advance Ruling on date 22.01.2019 before the Gujarat Authority for Advance Ruling (herein after referred to as the ‘GAAR’), wherein they gave the details of the raw materials ...