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GST Case Laws

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(Allahabad High Court | Dec 1, 2021)

Heard Shri Aditya Pandey, learned counsel for the petitioner and Shri A.C. Tripathi, learned counsel for the State - respondents. By means of this writ petition, the petitioner has prayed for following, amongst other, reliefs:- "I. Issue a suitable writ, order or direction in the nature of certiorari quashing the impugned order / information dated 16.02.2019 passed by the respondent no. 3 (Annexure No. 12 to the writ petition); II. Issue a writ, order or direction in the natu...

E-way Bill

Dr. S. Muralidhar, CJ. 1. The present petition seeks a direction to the Opposite Parties to implement the order dated 17th September, 2018 passed by the Joint Commissioner of Sales Tax, Bolangir Range, Bolangir (hereinafter referred to as ‘Revisional Authority’) directing restoration of old registration number under the GST Act. The Petitioner has also sought the quashing of the demand dated 4th March, 2021 as a result of denial of the Input Tax Credit (ITC) to the Petitioner....

Input Tax Credit


Demand & Interest


(Authority for Advance Ruling, Maharashtra | Dec 1, 2021)

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” respectively] by M/s Mahindra Splendour CHS Ltd., the applicant, seeking an advance ruling in respect of the following questions. 1. Whether the applicant is liable to pay GST on the contribution received from its members? 2. If yes, whether the applicant can...

Classification/Supply of Goods


Rates of Tax

1. Having failed to upload “Statement 5B” along with refund applications which were filed online, the petitioner applied manually on 10th June, 2021 and 22nd June, 2021 for F.Y.s 2018-19 and 2019-2020. Such applications were returned without being processed with an instruction that in terms of Circular No. 125/44/2019-GST dated 18th November 2019 (hereafter “the impugned circular”, for short), a refund application has to be filed in FORM GST RFD 01 on the common portal...



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

BOOKWATER TECH PRIVATE LIMITED, Plot No.2, Ajantha Building, Vandalur, Kelambakkam Road, Kelambakkam, Kanchipuram, Tamilnadu 603103 (hereinafter called the Applicant) arc registered under (GST with GSTIN 33AMCB0293L1ZL. The applicant has sought Advance Ruling on the following questions: 1. Supply of raw water falls under exempt goods under GST. Does raw water that is supplied through tankers through the Bookwater platform come under exempted goods as well? 2. Does the supplier of wate...

Classification/Supply of Services

Ms.Amirta Poonkodi Dinakaran, learned Government Advocate takes notice on behalf of the respondent. 2. The petitioner has challenged impugned proceedings in Form GST Mov 1 dated 06.11.2021. 3. It is the case of the petitioner that the petitioner has a unit in Thuvakudi in Trichy and had placed an order from a supplier namely Sreevatsa Tube Corporation, Chennai for supply of goods who had raised GST invoice on 03.11.2021 and had consigned the consignments to the petitioner's place ...

Confiscation of goods

Heard learned counsel for the parties. Petitioner has prayed for the following relief(s). "1.That this Civil Writ application is being filed for issuance of appropriate writ/writs, direction/direction, order/orders and thereby for grant of following relief to the petitioner:- (i) For setting aside the order contained in Reference No. 627 dated 15.01.2020, passed by the Assistant Commissioner, State Tax, Bagha Circle, Bagha whereby tax, penalty and interest of ₹ 3732406/...

Interest and Penalty


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

Coral Coil India Private Limited, S.F. No. 511/3 Coral Avenue Madathupalayam Pirivu, Anandampalayam Post Modakurichi (via) Erode 638 104. (hereinafter called the ‘Applicant’) is registered under the GST Vide GSTIN 33AAECC2175K1ZQ. They have sought Advance Ruling on the following question: Whether the supply of Stator Coil by the Applicant to Coral Manufacturing Works India Private Ltd., will be eligible for the levy of 2.5% CGST in terms of SI. No. 234 in the notification 1-CT...

Rates of Tax


(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


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

M/s. New Pandian Travels Private Limited, No. 1078-B, 19th Main Road First Block, Anna nagar, Chennai. 600 040 (hereinafter called the Applicant) is registered under the GST Vide GSTIN 33AADCN6937H1ZD. They have sought Advance Ruling on the following question:- 1. Whether the GST paid on the Motor cars of seating capacity not exceeding 13 (including Driver) leased or rented to customers will be available to it as INPUT TAX CREDIR (ITC) in terms of Section 17(5) (a)(A) of Central Goods and...

Input Tax Credit