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GST Case Laws


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AMNEAL PHARMACEUTICALS PVT. LTD.


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

The appellant, M/s. Amneal Pharmaceuticals Pvt. Ltd. has more than 500 employees working in its factory. There is a canteen in the factory of the appellant, which is run by a third party i.e. Canteen Service Provider, to provide food to the employees of the appellant. As the appellant has arranged to provide the food to its employees at subsidized rate (and not free of cost), the appellant collects some portion of the total amount of food price to be paid to the ‘Canteen Service Provide...

NIRMA UNIVERSITY


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

M/s. Nirma University (herein after referred to as the “appellant” or “Nirma”) filed an application for advance ruling before the Gujarat Authority for Advance Ruling (herein after referred to as the ‘GAAR’) wherein it raised the following questions for advance ruling :- (i) Whether Nirma would be eligible for claiming benefit of the exemption for legal service as provided in Sr.No. 45 of the Notification No. 12/2017- Central Tax(Rate) dated 28th June, ...

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...

NOVOZYMES SOUTH ASIA PVT. LTD


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

The appellant M/s. Novozymes South Asia Pvt. Ltd., Survey No.56/1, Baska-Rameshwara Road, Vaseti Village Tajpura Post, Halol taluka, Panchmahals, Gujarat, is a company incorporated under the Companies Act, 1956 and are registered under the SGST/CGST/IGST Act. They have submitted that they are engaged in supply of bio fertilizers in the State of Gujarat. 2. The appellant had filed an application before the Authority on 13.07.2018 seeking ruling on the classification of bio fertilizers name...

JAYSHREEBEN RAMESHCHANDRA KOTHARI


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

The appellant Ms. Jayshreeben Rameshchandra Kothari (Proprietor of Dimple Colour Lab) has submitted that she is engaged in providing ‘hiring service’ where she provides equipments such as live videography tools with LED and LCD screens, live telecast appliances, cameras etc. on hire basis to the Central Government, State Government, Union Territory, Local Authorities, Village Panchayat etc. It has been submitted that the appellant is responsible for erecting and installing such eq...
Heard the learned counsel on either side. 2. The petitioners were dealers registered under the Tamil Nadu Value Added Tax Act, 2006. Following the implementation of GST Regime with effect from 01.07.2017, the petitioners filed form TRAN-1 declarations. However, the Input Tax Credit available to them was not carried forward in the Electronic Credit Ledger. The petitioners have been submitting representations right from 30th January 2019. The Nodal Officer at the Divisional Level forwarded ...
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Input Tax Credit

UMA TRADING vs. STATE OF GUJARAT


(Gujarat High Court | Mar 5, 2021)

1 By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: “(A) To issue a writ of mandamus and/or writ of certiorari and/or any other appropriate writ, order or direction, directing the respondents to release the seized goods along with truck under Section 129(1)(a) of the Central Goods and Service Tax Act, 2017 on such terms and conditions which may be deemed fit and proper to this Hon'ble Court and in th...
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Detention of Vehicle & Goods

BRIGHT PERFORMANCE NUTRITION vs. UNION OF INDIA


(Gujarat High Court | Mar 5, 2021)

1 The short point involved in the present writ application is whether the interest under Section 50(1) of the Central Goods and Services Tax Act, 2017 can be levied on the gross amount or net amount. 2 It is brought to our notice that in the recent budget of 2021-22, an amendment has proposed under Section 103 of the Finance Act to be made applicable with retrospective effect that the interest shall be payable only on the amount where the tax has to be paid in cash and the tax which has b...
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Demand & Interest

KATARIA AUTOMOBILES PVT. LTD. vs. STATE OF GUJARAT


(Gujarat High Court | Mar 5, 2021)

1 By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: "A. This Hon'ble Court may be pleased to issue a writ of certiorari or a writ in nature of certiorari or any other appropriate writ or order quashing and setting aside impugned detention order dated 21.9.2019 (annexed at Annexure A). B. This Hon'ble Court may be pleased to issue a writ of mandamus or a writ in nature of mandamus or any other ...
Mr.ANR.Jayaprathap, learned Government Advocate accepts notice for the respondents and is armed with instructions to proceed in the matter. Hence, by consent expressed by both parties, these Writ Petitions are disposed finally even at the stage of admission. 2. The challenge is to an order dated 03.12.2019 (W.P.No.5301 of 2021) cancelling the registration of the petitioner in terms of the provisions of the Tamil Nadu Goods and Service Tax Act, 2017. As against the aforesaid order, the pet...
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Cancellation of Registration