🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans.

RAMANUJAN VENKATESAN vs. THE JOINT COMMISSIONER & OTHERS

(Madras High Court | Jan 2, 2023)

ORDER Captioned writ petition and captioned writ miscellaneous petition (WMP) will now stand disposed of by this order. 2. An order dated 10.11.2022 made by the first respondent in an appeal under Section 107 of the 'Central Goods and Services Tax Act, 2017' ('C-G&ST Act' for the sake of convenience and clarity) bearing Ref. No.347/2022 (GSTA-II)(JC) has been called in question. 3. It is not necessary to be detained by facts as the appellate authority has dismi...

SKYLINE AUTOMATION INDUSTRIES vs. STATE OF U.P. & OTHER

(Allahabad High Court | Jan 2, 2023)

ORDER 1. Challenge in the present writ petition is to the order dated November 10, 2022 (DRC-07) Annexure-7 to the writ petition passed by respondent No.2 under Section 74(9) of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as the "Act"). 2. The argument raised by the learned counsel for the petitioner is that in terms of the provisions of Rule 142(1A) of the Central Goods and Service Tax Rules, 2017 (hereinafter referred to as "the Rules) as exis...

DIRECTORATE GENERAL OF GST INTELLIGENCE vs. NIKIT MITTAL

(Jharkhand High Court | Jan 2, 2023)

1. Learned counsel for the petitioner has submitted that the defect(s) as has been pointed out by the office may be ignored. 2. This Court, after considering the submission of the learned counsel for the petitioner, deems it fit and proper to ignore the defect(s) as has been pointed out by the office. Accordingly, the same is/are ignored. 3. The instant contempt case, under Section 11 and 12 of the Contempt of Courts Act read with Article 215 of the Constitution of India, has been fil...

LENOVO INDIA PRIVATE LIMITED vs. ASSISTANT COMMISSIONER OF GST & CENTRAL EXCISE

(Madras High Court | Jan 1, 2023)

ORDER The petitioner has challenged the impugned order dated 13.12.2022, rejecting their application seeking refund, on the ground of violation of principles of natural justice. 2. The petitioner claims that a show cause notice was issues to them on 21.11.2022 at 18:17:33 hrs, calling upon the petitioner to submit their reply within 15 days from the date of service of the notice. However, in the notice dated 21.11.2022, the operative portion calls upon the petitioner to appear before ...

THE SINGARENI COLLIERIES COMPANY LIMITED

(Appellate Authority for Advance Ruling, Telangana | Dec 30, 2022)

Preamble 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 whic...

PRAJAPATI KEVAL DINESHBHAI

(Authority for Advance Ruling, Gujrat | Dec 30, 2022)

Brief facts: M/s. Prajapati Keval Dineshbhai (referred as “the Applicant”) is un-registered person and intends to set up a manufacturing plant of various items including but not limited to following unbranded food products:- I. Potato chips (salted and masala for various flavors) II. Potato Sev (Aloo Sev) III. Potato Chivda (Potato Salli Mixture) IV. Sing Bhujiya V. Sev Mamara (Roasted Puffed Rice with Nylon Sev) VI. Chana Daal (Fried split Bengal Gram)...

PALSANA ENVIRO PROTECTION LTD

(Authority for Advance Ruling, Gujrat | Dec 30, 2022)

BRIEF FACTS: M/s Palsana Enviro Protection Limited (for the sake of brevity referred as 'the applicant'), is a company promoted by cluster of textile processing industries for setting up of Common Effluent Treatment Plant (CETP) to treat and recycled the effluent for Conveyance, Treatment & Disposal of waste water generated from the industries. 2. The applicant recycled its treated water to its member units to use it in their process activities. The treated water can be us...

SHIVAM DEVELOPERS,

(Authority for Advance Ruling, Gujrat | Dec 30, 2022)

Present for the applicant : C.A. Tejas Purohit M/s. Shivam Developer (for the sake of brevity referred as “the applicant”) is a partnership firm and is engaged in the business of construction & development of real estate project. The applicant has started a new project namely "Shivvay Landmark” duly registered under the provisions of RERA 2016 which consists of construction of shops, duplexes & flats. As per the approved layout plan & commencement certif...

UNIVERSAL INDUSTRIAL PARK,

(Authority for Advance Ruling, Gujrat | Dec 30, 2022)

Present for the Applicant : Kaushik Nahar (CS) M/s. Universal Industrial Park (herein after referred to as the applicant) is a partnership firm and not registered with GST. The Applicant has purchased land located at Survey No.105 (Old Survey No. 38/P3) 2. The Applicant has submitted that it may sale the whole plot on as is where is basis or alternatively it will convert the land into plots of different sizes and then sale the individual plots. They intends to provide basic facilities...

DOMS INDUSTRIES PVT. LTD.,

(Authority for Advance Ruling, Gujrat | Dec 30, 2022)

BRIEF FACTS: M/s Doms Industries Pvt. Ltd. is manufacturer and suppliers of all kind of the stationary items like wooden pencils, sharpeners, erasers, mathematical & drawing instruments, ball point pens, wax crayons & oil pastels and wide range of student art materials. 2. The applicant has submitted that GST council in his 47th Meeting recommended changes in GST rate applicable on specified goods and services. These changes have come into effect vide Not. No. 2/2022-CT (Rate)...

Quick Links

GST Library

Login
Register
About GST Library
Subscription (Pricing)
GST Updates
GST Calendar
GST Case Laws
GST Case Laws Sitemap
Full Site Search
GST Vides

GST Notifications
GST Act & Rules (Section-wise)
GST Act & Rules (Chapter-wise)
GST Forms
GST Forms (Category-wise)
GST Rates
Classification by CTA (Chapter-wise)
Classification by CTA (Search Tool)
E-way Bill
Finance Bill

E-invoice Applicability Calculator
Inverted Duty Refund Calculator
GST Set-off Calculator
ITC Reversal Calculator
GSTR-3B Manual
GSTR-9 Manual
GSTR-9C Manual

Others

GST e-books
GST Domains Sale
About Us
Our Services
Contact Us
Privacy Policy
Terms & Conditions

taxreply.com © 2024. All Rights Reserved