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GST Case Laws

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M/S. NCS PEARSON INC


(Appellate Authority for Advance Ruling, Karnataka | Nov 13, 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...
☗ Services (education)
★ Registration
1. A Report dated 03.04.2019 was received from the Applicant No. 3 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 Report were that Applicant No. 1 had filed application before the Uttar Pradesh State Screening Committee on Anti-profiteering under Rule 128 of the CGST Rules, 2017 and alleged that the Respondent had not passed on the benefit of the input ta...
☗ Construction
★ Input Tax Credit
Heard Sri Y.C. Shivakumar, learned counsel for the petitioner and Sri Hema Kumar, learned Additional Government Advocate for the respondents, and perused the impugned order dated 19.10.2020. 2. The Commercial Tax Officer (Enforcement)-16 South Zone, Bangalore by the impugned order has passed orders for confiscation of ‘Goods’ and ‘Conveyance’ under Section 130 of the Karnataka Goods and Services Tax Act, 2017 (For short, ‘KGST Act’) and the Central Good...

LOKENATH BUILDERS


(Authority for Advance Ruling, West Bengal | Nov 13, 2020)

Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Act, 2017 or West Bengal Goods and Services Act, 2017 (hereinafter collectively called ‘the GST Act’), if aggrieved by this ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Act, 2017, within a period of thirty days from the date of communication of this ruling, or within such furth...
★ GST Exemption

GARUDA POWER PVT. LTD.


(Authority for Advance Ruling, West Bengal | Nov 13, 2020)

The applicant supplies diesel engines, spare parts of such engines, oil, and battery and renders repairing services to the customers in Special Economic Zones. The applicant wants a ruling on the following questions: (i) whether the supply of goods and onsite services in SEZ area to SEZ units or SEZ developers is a zero-rated supply under section 16 of the IGST Act,2017; (ii) whether any GST to be charged for the supply of goods or services to SEZ units or SEZ developers; and (iii...
☗ Oil, Gas & Mining
★ Classification/Supply of Goods
These two appeals have been filed under Section 107 of the Central Goods and Service Tax Act, 2017 by Sh. Deepanshu Agrawal, M/s ATCG India, IInd Floor, A-206, Spectrum Tower, BDI Sunshine City, Bhiwadi (hereinafter also referred to as "the appellant") against the Order No. ZV0804200296271 dated 16.04.2020 (hereinafter called as "the impugned order") passed by the Assistant Commissioner, Central Goods & Service Tax Division-C, Bhiwadi (hereinafter called as the "a...
☗ Machinary
★ Refund
The petitioner has approached this Court aggrieved by Ext.P14 series of orders passed against him under the GST Act. In the Writ Petition, among the many grounds on which Ext.P14 series of orders are challenged, the primary contention is that before passing Ext.P14 series of orders, the petitioner was not heard. Taking note of the said submission and finding that in the absence of a hearing extended to the petitioner the impugned orders would be vitiated by a non-compliance with the rules of ...
★ Principle of Natural Justice
★ Opportunity of being heard
This Review Petition has been posted before this court today at my instance to remedy a wrong that was occasioned to the petitioner through a dismissal of his writ petition, and later, his Review Petition. W.P.(C).No.15297/2020 was preferred by the writ petitioner impugning demand-cum-recovery notices that were issued to him under the GST Act, pursuant to a best judgment assessment that was completed in terms of Section 62 of the GST Act. 2. In the writ petition, it was the case of the pe...
★ Demand & Interest
1. The petition has been heard by way of video conferencing. : 2. Present writ petition has been filed by the petitioner seeking a direction to the respondents to release the refund qua the refund applications filed by it in respect of export for the months of July and August, 2019. 3. Mr. Priyadarshi Manish, learned counsel for the petitioner states that procured goods had been exported under Section 16 of Integrated Goods and Services Tax Act, 2017 (for short ‘IGST Act’)...
★ Refund

M/S RP ENTERPRISES vs. STATE OF UP AND OTHERS


(Allahabad High Court | Nov 11, 2020)

The present petition has been filed alleging that the petitioner is a registered dealer under the U.P. GST Act w.e.f. 2.6.2020 and as per the order received from various shop keepers, the petitioner loaded the goods on the vehicle for its transport and delivery to the said purchasers, however, the vehicle of the petitioner were seized on 2.10.2020 merely on the ground that invoice was found to be in the name of some other party. The submission of the counsel for the petitioner is that alt...
★ Detention of Vehicle & Goods