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1. The present report dated 05.11.2018 has been received from the Directorate General of Anti-Profiteering (DGAP) on 12.11.2018 after detailed investigation under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the case are that the Kerala State Screening Committee on Anti-profiteering, vide the minutes of it's meeting held on 08.05.2018 had referred the present case to the Standing Committee on Anti-profiteering, alleging profiteering by the Re...
☗ Textile

KERALA STATE SCREENING COMMITTEE ON ANTI-PROFITEER.. vs. SUDARSANS


(National Anti-Profiteering Authority | Feb 11, 2019)

1. The present report dated 08.11.2013 has been received from the Directorate General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the case are that the Kerala State Screening Committee on Anti-profiteering, vide the minutes of its meeting held on 08.05.2018 had referred the present case to the Standing Committee on Anti-profiteering, alleging profiteering by the Respondent on the sup...
☗ Textile
Petitioner is a dealer. The goods and vehicle have been detained; in the e-way bill generated, petitioner has shown three invoices. Noting that separate e-way bill will have to be generated to each of the invoices, goods have been detained. It is to be noted that, it is not a case where e-way bill does not mention all the invoices. There may be practical difficulty for the Department in tracking the invoices, when multiple number of invoices mentioned in the e-way bill generated. Anyhow, I am...
Heard Sri C.K. Parekh, learned counsel for the petitioner, Sri Avinash Chandra Tripathi, learned Standing Counsel and Sri Sahab Tiwari, learned counsel appearing for Nagar Palika Parishad, Hathras, (respondent nos. 2, 3 and 4). The present writ petition has been filed seeking to declare the Nagar Palika Parishad Hathras (Vigyapan Kar Ka Nirdharan Aur Wasuli Viniyaman) Upvidhi, 2015 as ultra-vires of the provisions of Uttar Pradesh Goods and Service Tax Act, 2017; U.P. Municipalities Act, ...
1 After this matter was heard for some time, firstly our attention was invited by Mr. Jetly appearing for respondent Nos.3 to 6 at page 41 of the memo of writ petition No.713 of 2019 and at page 47 of the memo of writ petition No.716 of 2019, which is a communication to the petitioner from none other than the Deputy Commissioner to GST Council, New Delhi. 2. This communication reads as under: GOVERNMENT OF INDIA GOODS AND SERVICES TAX COUNCIL F.No.188/Representations on GST/GS...

PERFECT BORING PRIVATE LIMITED vs. UNION OF INDIA


(Gujarat High Court | Feb 8, 2019)

1. Rule. Mr. Ankit Shah, learned senior standing counsel waives service of notice of rule on behalf of the respondents. 2. Having regard to the controversy involved in the present petition, which lies in a very narrow compass, with the consent of the learned advocates for the respective parties, the same was taken up for hearing. 3. By this petition under Article 226 of the Constitution of India, the petitioner has challenged the order of provisional attachment dated 15.5.2018 passed ...
1. By the impugned orders of provisional attachment of the property under section 83 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “the CGST Act”), the respondent has, inter alia, attached the bank accounts of the directors of the petitioner-company. A perusal of the provisions of section 83 of the CGST Act shows that the same empowers the Commissioner, if the circumstances therein are satisfied, to attach provisionally any property, includi...
The petitioners have sought for a direction upon the respondents to allow them to revise/rectify their Form GST TRAN 2 electronically or manually. Learned Advocate for the petitioners has submitted that, the first petitioner had obtained registration under the Central Goods and Services Tax Act, 2017. It had filed the Tran 1 form within time. It had filed the Tran 2 form within time. However, the petitioners had noticed that, there were certain mistakes in the Tran 2 form. The first petit...

OPTO ELECTRONICS FACTORY


(Authority for Advance Ruling, Uttarakhand | Feb 6, 2019)

Note:- Under Section. 100(1) of the Uttarakhand Goods and Services Tax Act, 2017, an appeal against this ruling lies before the appellate authority for advance ruling constituted under section- 99 of the Uttarakhand Goods and Services Tax Act, 2017, within a period of 30 days from the date of service of this order. 1. This is an application under Sub-Section (1) of Section 97 of the CGST / SGST Act, 2017 (herein after to be referred as “Act”) and the rules made thereunder...
☗ Other

ELEFO BIOTECH PVT. LTD.


(Authority for Advance Ruling, Uttarakhand | Feb 6, 2019)

1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 (herein after to be referred as “Act”) and the rules made thereunder filed by M/s. Elefo Biotech Pvt. Ltd., Plot No. 135, Khasra No. 92, Jhabreda Road, Narsan Kalan, Haridwar, Uttarakhand - 247670, seeking an advance ruling on the following : “Recommendation on the HSN Code and applicable tax rate to be used under GST for the AMI (Anaerobic Microbial Inoculums).” 2.&nb...