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GST Case Laws

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ORDER Heard Sri Shubham Agrawal, learned counsel for the petitioner. The order of seizure passed under Section 67(2) of the U.P. Goods and Services Tax Act, 2017 (hereinafter referred to as the Act) has been challenged by the petitioner and the submission is that it is not an order passed by the Adjudicating Officer and therefore, no appeal as provided under Section 107 of the Act lies against it and that the only remedy available to the petitioner is by invoking the extraordinary wri...

Oct 29, 2018  

1. These petitions are filed for challenging provisional orders of attachment passed by the respondent authorities attaching the petitioner's factory premises, stock and bank accounts. The facts behind such action of the respondents are that the petitioner-a Private Limited Company is engaged in manufacture and trading in caster oil and related products. The premises of the petitioner and other entities in the same business were raided. During the period between 27.06.2018 and 07.07.2018,...

Oct 26, 2018  

1. M/s Nash Industries (I) Pvt Ltd, (called as the ‘Applicant’ hereinafter), 236-237/2, 8th Main Road, Peenya Industrial Area, 3rd Phase, Bengaluru - 560058, having GSTIN number 29AADCN9558Q1ZC, has filed an application for Advance Ruling under Section 97 of CGST Act,2017, KGST Act, 2017 & IGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01 discharging the fee of ₹ 5,000-00 each under the CGST Act and the KGST Act. 2. The Ap...

Oct 25, 2018  

1. M/s Indian Institute of Management, Bangalore (called as the “Applicant” hereinafter), No.12, Bannerghatta Road, Bengaluru - 560076, having GSTIN number 29AAAAAI0405N1ZQ, has filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01 discharging the fee of ₹ 5,000-00 each under the CGST Act and the KGST Act. 2. The Applicant is an Association of Persons and i...

Oct 25, 2018  

This Appeal has been filed by the Assistant Commissioner of Central Tax, Sankrail Division, Howrah CGST & CX Commissionerate (hereinafter referred to as “the Appellant”) on 08.08.2018 against Advance Ruling No. 09/WBAAR/2018-19 dated 06.07.2018, pronounced by the West Bengal Authority for Advance Ruling in the matter of M/s. Mega Flex Plastics Ltd. 2. M/s. Mega Flex Plastics Ltd., holding GSTIN No. 19AADCM7598R1Z8, a manufacturer of Polypropylene Leno Bags (PP Le...

Oct 25, 2018  

NATIONAL SECURITY SERVICES


(AAR | Maharashtra)

PROCEEDINGS (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by NATIONAL SECURITY SERVICES, the applicant, seeking an advance ruling in respect of the following issue. Whether the Exemptio...

Oct 24, 2018  

As the issue involved in all these writ petitions is similar, they are taken up for consideration together and disposed of by this common judgment. 2. The petitioners are the transporters. When they had been carrying goods, the respondent State Tax Officer intercepted them and detained the vehicle. It is because the e-way bills the petitioners carried with the consignment did not contain the vehicle details. Though the vehicle and the goods detained, the petitioners filed these writ petit...

Oct 24, 2018  

This Petition under Article 226 of the Constitution of India, originally seeks a refund of ₹ 52.97 Crores along with interest thereon under Section 56 of the Central Goods & Service Tax Act (the Act). Besides, seeking an interest on delayed refund of ₹ 1.90 Crores which was already granted to the Petitioner. These refunds arose on account of tax paid in respect of exported goods under Section 16 of the Integrated Goods & Service Tax Act, 2017 (IGST Act). During the pendency of thi...

Oct 24, 2018  

This Petition under Article 226 of the Constitution of India, seeks directions to Respondent Nos.1 and 3 to allow Petitioner, to resubmit/ rectify its form TRAN-1 filed under Section 140 of the Goods and Service Tax, 2017 (the Act). 2. This direction is being sought as the Petitioners had by mistake, keyed in incorrect figures of Cenvat Credit available as on 1st July, 2017, to be utilized under the new GST regime. 3. Respondents have filed an affidavit in reply of Mr. Milind Gawai, C...

Oct 24, 2018  

FIVE STAR SHIPPING


(AAAR | Maharashtra)

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...

Oct 23, 2018