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SARO ENTERPRISES


(Appellate Authority for Advance Ruling, Tamilnadu | Feb 6, 2019)

Preamble 1. In terms of Section 102 of the Central Goods & Services Tax Act 2017 /Tamil Nadu Goods & Services Tax Act 2017 (“the Act”, in Short), this Order may be amended by the Appellate Authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate Authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer or the Applicant within a period of six months from the dat...
☗ Agriculture

MOHIT MINERALS PVT. LTD. vs. UNION OF INDIA


(Gujarat High Court | Feb 6, 2019)

1. Mr. J. K. Mittal, learned advocate with Mr. Hardik Modh, learned advocate for the petitioner has submitted that subsection (2) of section 67 of the Central Goods and Services Tax Act, 2017 requires the proper officer to have a reason to believe that any goods liable to confiscation or any documents or books or things, which in his opinion shall be useful for or relevant to any proceedings under the Act, are secreted in any place, whereupon he may authorise any officer to carry out search o...

GOLDEN COTTON INDUSTRIES vs. UNION OF INDIA


(Gujarat High Court | Feb 6, 2019)

1. Mr. Paresh Sheth, learned advocate for the petitioner has invited the attention of the court to the provisions of subsection (2) of section 67 of the Central Goods and Services Tax Act, 2017, to submit that in this case, the concerned officer, either pursuant to an inspection carried out under sub-section (1) or otherwise, has reasons to believe that any goods liable to confiscation or any documents or books or things, which in his opinion shall be useful for or relevant to any procee...

DOWNTOWN AUTO PVT. LTD. vs. UNION OF INDIA


(Gujarat High Court | Feb 6, 2019)

1. Mr. Uchit Sheth, learned advocate for the petitioner has invited the attention of the court to the provisions of section 140 of the Central Goods and Services Tax Act, 2017 and more particularly sub-section (3) thereof, which inter alia provides that a registered dealer as described therein, a first stage dealer or a second stage dealer or a registered importer or a depot of a manufacturer, shall be entitled to take credit of eligible duties in respect of inputs held in...

PRABHAT GUDAKHU FACTORY


(Authority for Advance Ruling, Odisha | Feb 5, 2019)

1.0 M/s. Prabhat Gudakhu Factory, Jeypore, Koraput, Odisha, 764005(hereinafter referred to as the ‘Applicant’) assigned with GSTIN 21AACHA8243B272 having registered address At-Jyoti Mill Campus, Souraguda, Jeypore, Koraput, Odisha-764005 have filed an application on 08.11.2018 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 (i) ‘Appropriate Classification...
☗ Tobacco

JOTUN INDIA PVT. LTD.


(Appellate Authority for Advance Ruling, Maharashtra | Feb 5, 2019)

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...
☗ Chemical
This Writ Petition challenges proceedings of the Deputy State Tax Officer, Enforcement (Roving Squad) dated 11.12.2018 seizing the vehicle of the petitioner herein for non production of E-way Bill. 2. Learned counsel appearing for the petitioner states that pending Writ Petition an interim order was passed on 18.12.2018 for production of bank guarantee upon furnishing of which the vehicle has been released. 3. Learned counsel appearing for the respondents confirms that the bank guaran...
ORDER Heard Mr.Hari Radhakrishnan, learned counsel for the petitioner and Mr.S.R.Sundar, learned standing counsel for the respondent. 2. The petitioner is an exporter of tea and an assessee under the provisions of the Goods and Service Taxes Act, 2017 (in short ‘Act’). The petitioner purchased sacks and tea from various tea factories remitting IGST, CGST and SGST thereupon. The tax so paid was credited in the Electronic Credit Ledger. Exports were undertaken without paymen...
Sri.Joseph Prabhakar, who appears for the appellant, would submit that the issue insofar as release of goods and vehicle by way of Bank Guarantee is covered by a judgment of this Division Bench itself, produced at Annexure-A1. However, the learned Single Judge, on the submission of the learned Government Pleader, had directed that,for remitting the amount temporary registration will be permitted. However, the appellant is not ready to make remittance of money as such, but undertakes to furnis...

KERALA STATE SCREENING COMMITTEE ON ANIT-PROFITEEI.. vs. M/S SUDARSANS


(National Anti-Profiteering Authority | Feb 4, 2019)

1. The present report dated 31.10.2018 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