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ORDER Heard the Learned Counsel for the petitioners and perused the relevant material. Delay condoned. Application for exemption from filing certified copy of the impugned order is allowed. As the present special leave petition(s) are filed against an interim order, we are not inclined to interfere with the same. The Special Leave Petitions are accordingly dismissed. ...

Mar 19, 2018  

Goods owned by the petitioner as referred to in the writ petition have been detained by the first respondent in exercise of the powers under Section 129 of the Central Goods and Services Tax Act as also the Kerala State Goods and Services Tax Act. It is stated that the petitioner had to pay the tax and penalty demanded in terms of the notice issued in this connection for the purpose of getting the goods released. The grievance of the petitioner concerns the delay on the part of the first resp...

Mar 19, 2018  

As per the statement of facts submitted, the applicant is in the business of providing cable TV services being a multi system operator (MSG)) and had sought advance ruling on the question:- ‘Whether local cable operators to whom signals of cable TV are provided by the applicant as MSO are agents of the applicant for the purpose of liability to GST of the applicants on services provided by the LCO to the end customers?' On the issue of admissibility of the application, the ap...

Mar 16, 2018  

The grievance of the petitioner in this writ petition concerns the inaction on the part of the first respondent in taking a decision on Ext.P1 application preferred by the petitioner for advance ruling under section 97(1) of the Kerala State Goods and Services Tax Act. 2. Heard the learned counsel for the petitioner as also the learned Government Pleader. 3. Having regard to the facts and circumstances of the case, I deem it appropriate to dispose of the writ petition directing the fi...

Mar 15, 2018  

Petitioner seeks release of the goods detained by the second respondent under Section 129 of the Central Goods and Services Tax Act as also the Kerala State Goods and Services Tax Act. 2. It is seen that an identical matter has been disposed of by a Division Bench of this Court in W.A.No.1802 of 2017, directing expeditious completion of the adjudication of the matter and permitting release of the goods detained pending adjudication, in terms of Rule 140(1) of the Kerala Goods and Services...

Mar 15, 2018  

The present Writ Petition is filed as a 'Public Interest Litigation' by the petitioner/party-in-person, stating among other things, that Goods and Service Tax is based on two parliamentary Acts, namely the Integrated Goods and Services Tax Act and the Central Goods and Service Tax Act, for the covered object of “One Nation One Tax” and the said Act came to be passed during April, 2017. 2. The grievance now expressed by the petitioner is that though the main aim of Good...

Mar 15, 2018  

KANAM INDUSTRIES


(AAR | Uttarakhand)

1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act,-2017 and the rules made thereunder filed by M/s Kanam Industries, NNIE-II, Mahuakhera Gun]', Kashipur seeking an advance ruling on (a) What is the interpretation of the term ‘three wheeled powered cycle rickshaw’ as provided under SI. No. 190 o fthe Schedule 1-to Tariff Notification. (b) Is there any difference between an electric rickshaw operated by chargeable batteries (E-Rickshaw) a...

Mar 14, 2018  

1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 and the rules made thereunder filed by M/s Indo German Brakes (P) Ltd) Khasra No. 323Mi, Central Hope Town, Selaqui, Dehradun seeking an advance ruling on classification and rate of applicable GST on “Disc Brake Pads & Brakes Shoes” being used in automobiles. 2. Advance Ruling under GST means a decision provided by the authority or the appellate authority to an applicant on matters or ...

Mar 14, 2018  

Petitioner seeks release of the goods detained by the respondent under Section 129 of the Central Goods and Services Tax Act as also the Kerala State Goods and Services Tax Act. 2. It is seen that an identical matter has been disposed of by a Division Bench of this Court in W.A.No.1802 of 2017, directing expeditious completion of the adjudication of the matter and permitting release of the goods detained pending adjudication, in terms of Rule 140(1) of the Kerala Goods and Services Tax Ru...

Mar 14, 2018  

Heard the learned senior counsel for the Petitioner, the learned senior counsel for the Respondent Nos.1 to 4 and the learned senior counsel for the Respondent No.5. 2. This Petition concerns e-tender dated 27th July, 2017, for construction of exhibits for Tiger and other animals as well as for Bird Aviary-2 in V.J.B. Udyan- Zoo Byculla (E Ward). The Petitioner as well as fifth and sixth respondents are the bidders. Clause 2 of the Special Note forming part of E-tender notice reads thus:-...

Mar 14, 2018