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The petitioner, an assessee under the KVAT Act, faced problems in migrating from one tax regime to another. In that context, it has filed this Writ Petition seeking the following reliefs: “i) To direct the respondents to allow the petitioner to submit FORM GST REG-26 Part B by opening the official web portal and complete the migration process of the registration of the petitioner firm by the issue of a writ of mandamus or such other writ, order or direction. ii) To direct the re...
The petitioner, a dealer with registration in the State of Tamil Nadu, had its goods detained here in Kerala. For it to have the interim custody, the authorities suggested a particular method. But the petitioner insisted that it would pay the bank guarantee and the bond based on its registration in Tamil Nadu, rather than on a temporary registration in Kerala, as suggested by the authorities. In that context, it filed this Writ Petition. This Court has disposed of the Writ Petition with the f...
The petitioner, a registered dealer under the Kerala Value Added Tax Act and also under the Central Sales Tax Act, has now migrated to the Goods and Services Tax regime. To use the input tax available to its credit at the time of migration, the petitioner had to upload FORM GST TRAN-1 within the stipulated time. The petitioner asserts that though it attempted to upload form within the time, it failed because of some system error. The petitioner, therefore, seeks directions to enable him to ta...
The petitioner, an assessee under the KVAT Act, faced problems in migrating from one tax regime to another. In that context, it has filed this Writ Petition seeking the following reliefs: “i) To direct the respondents to allow the petitioner to submit FORM GST REG-26 Part B by opening the official web portal and complete the migration process of the registration of the petitioner firm by the issue of a writ of mandamus or such other writ, order or direction. ii) To direct the re...
In this batch of writ petitions the petitioners have laid challenge, amongst others, on the ground that Section 174 of the KSGST Act is ultra vires of the state's legislative power or on the ground that the demand is barred by limitation under Section 25(1) of the KVAT Act. In some cases, both the grounds have been taken. 2. All counsel agree that the issues stand squarely covered against the petitioners by judgment dated 11th January 2019 in W.P (C)NO.11335 of 2018 and connected case...

SAFSET AGENCIES PVT. LTD


(Authority for Advance Ruling, Maharashtra | Jan 15, 2019)

PROCEEDINGS (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by SAFSET AGENCIES PRIVATE LTD , the applicant, seeking an advance ruling in respect of the following questions. 1.1. Whether A...
The petitioner approached this Court seeking a direction to the respondents to accept the petitioner's manual filing of revised FORM GST TRAN-I and the resultant FORM GST TRAN-2 in view of the error in filing the same on account of the technical reasons. 2. The respondents submitted that they have no objection in allowing the petitioner's request in view of the fact that it was occurred on account of the technical reasons. 3. The petitioner submits that they would submit FORM ...
The lure of lucre and the power of purse are too seductive to be resisted-be it for an individual, or an institution, or even a nation. Internationally, the rhetoric of freedom, fraternity, comity, and human rights apart, the nations are guided by naked economic compulsions. The latter part of the last century dedicated itself to dismantling walls around the nations; this century has begun, it seems, determined to raise a few. At the national level, this clamour for economic hegemony is felt ...
The petitioner was a registered dealer under the Kerala Value Added Tax Act, now migrated to the Goods and Services Tax regime. To use the input tax available to his credit at the time of migration, the petitioner had to upload FORM GST TRAN-1 within the stipulated time. He asserts that though he attempted to upload it within the time, he failed because of some system error. The petitioner, therefore, seeks directions to enable him to take credit of the available input tax. 2. Heard the l...
Heard Sri Shubham Agrawal, learned counsel for the petitioners and Sri C.B. Tripathi, learned Standing Counsel for the respondents. The petitioners in the writ petition are seeking quashing of the order dated 29.11.2018 whereby the vehicle of the petitioner no.2 has been detained as well as order dated 07.12.2018 whereby a demand of ₹ 2,30,000/- has been made against the petitioner in exercise of power under Section 129(1)(b) of the Uttar Pradesh Goods and Services Tax Act (In short &qu...