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ORDER The goods and the vehicle carrying the goods has been detained under Section 129 (1) of the U.P. Goods and Service Tax Act, 2017 (in short of the Act) and in pursuance of the notice issued under Section 129 (3) of the Act a penalty order has also been passed on 20.10.2017. The petitioner has preferred this writ petition for a direction for release of the goods and the vehicle on the ground that one minor discrepancy of incorrectly mentioning some digits of the correct Truck numb...

Nov 2, 2018  

Heard Sri Shubham Agrawal, learned counsel for the petitioner and Sri C.B. Tripathi, learned counsel for the respondents. The goods of the petitioner moving from Chhattisgarh to Hamirpur have been detained for the reason that the petitioner has tried to hide the correct identity of the consignee. The argument of learned counsel for the petitioner is that he is a dealer at Aligarh and he had purchased the goods from Chhattisgarh which were directed to be delivered to the proposed buyer...

Nov 2, 2018  

PROCEEDINGS (under Section 101 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act. The present appeal has be...

Nov 1, 2018  

There writ petitions are filed seeking a Writ of Mandamus, directing the first respondent to re-open and reinstate the facility of online submission of TRAN-1, so as to enable the petitioners to file GST TRAN-1. 2. Heard the learned Counsel appearing for the petitioners, learned Standing Counsel appearing for respondents 1 & 3, learned Counsel appearing for the second respondent and the learned Additional Government Pleader appearing for all other respondents. 3. The petitioners b...

Nov 1, 2018  

Heard Sri Sergi Joseph Thomas, the learned counsel for the petitioner, and Dr. Thushara James, the learned Government Pleader, appearing for the respondents. 2. The petitioner, an assessee, wanted to revise its monthly returns for WPC No. 35704 of 2018 2 the assessment years 2015-2016-from April 2015 to March 2016. Initially, on 25. 10. 2016, the Assistant Commissioner (Assessment) allowed the petitioner to revise the monthly returns from November 2015 to March 2016. But the request conce...

Nov 1, 2018  

1.0 M/s. Super Wealth Financial Enterprises (P) Ltd., (hereinafter referred to as the ‘Applicant’) assigned with GSTIN 21AAECS9864P1ZN having registered address at Lewis Road, Gouri Vihar, Bhubaneswar, Odisha-751002, have filed an application on 06.08.2018 under Section 97 of CGST Act, 2017 & OGST Act, 2017 read with Rule 104 of CGST Rules 2017 & OGST Rules, 2017 in Form GST ARA-01 seeking an Advance Ruling on the applicability of Entry No. 3 of Notification...

Oct 31, 2018  

PROCEEDINGS Counsel of the applicant: Shree Tapan Agarwal, C.A (Under section 98 of Central Goods and Services Tax Act, 2017 and the Madhya PradeshGoods and Services Tax Act, 2017) 1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and MP Goods & Services Tax Act, 2017 (hereinafter also referred to CGST Act and MPSGT Act respectively) by M/s. Vaau Energy Solutions Pvt. Limited (hereinafter also referred to as appli...

Oct 31, 2018  

RARA UDHYOG


(AAAR | Rajasthan)

1. At the outset we would like to make it clear that provisions of both the Central GST Act, 2017 and Rajasthan GST Act, 2017 are same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central GST Act would also mean a reference to the same provisions under Rajasthan GST Act. 2. The present appeal has been filed under Section 100 of the Central GST...

Oct 31, 2018  

The petitioner, a trader, transported natural rubber. After generating e-way bill, she sent a consignment to Uttarakhand, with all the relevant records. But it was seized by the State Tax Officer, Uttarakhand, the additional 11th respondent. The ground for detention is that in the e-way bill the distance between Kerala and the destination at Uttarakhand was shown as 280 Kms, instead of 2800 Kms. To have this evident error corrected, the petitioner could have taken recourse to Rule 138(9) of t...

Oct 31, 2018  

Heard Ms. Pooja Talwar, learned counsel for the petitioner and Sri C.B. Tripathi, Special Counsel appearing for the Assistant Commissioner, Commercial Tax, Sector-18, Varanasi. The pleadings exchanged by the parties have also been perused. The petitioner has invoked the writ jurisdiction of this Court under Article 226 of the Constitution of India so as to challenge the order dated 27.01.2018 passed by the Assistant Commissioner, Commercial Tax, Sector-18, Varanasi, by which the registrat...

Oct 31, 2018