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GST Case Laws

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(Andhra Pradesh High Court | Nov 4, 2022)

This application is filed to modify the order passed by this Court dated 26.05.2022 in W.P.No.15445 of 2022. Learned counsel for the petitioner would contend that by invoking the provisions of Section 130 of the Central Goods and Services Tax Act, 2017, (for short “the Act”), 1st respondent acted without jurisdiction. Further vide Finance Act, 2021, Sections 129 and 130 were amended to the effect that “Non-Obstente” Clause was removed from Section 130, while retain...
The petitioner is a sole proprietary engaged in the export of eggs. There is no liability to tax on the export of eggs since the commodity is 'nil' rated. Hence, the petitioner was entitled to the Input Tax Credit (in short 'ITC') that had accumulated on the exports. The period in question is 01.08.2017 - 31.03.2018 in respect of which a return in form GSTR-3B was filed in May, 2018. 2.Inter alia, the petitioner states that a mistake had crept in insofar as the petitioner ...
Heard Mr. Ganesh Bhujanga Rao Vadduri, learned counsel for the petitioner and Ms. Sapna Reddy, learned counsel representing Mr. B.Narsimha Sarma, learned counsel for respondents No.2 to 5. We have also heard Mr. B.Mukherjee, learned counsel for respondent No.1. 2. By filing this petition under Article 226 of the Constitution of India, petitioner seeks quashing of the order dated 08.04.2020 passed by respondent No.5 as well as the order-in-appeal dated 21.10.2022 passed by respondent No.4....
1. This is an application filed by the petitioner seeking impleadment of Additional Directorate General of GST Intelligence, Nagpur Zonal Unit and Additional Directorate General of Goods and Services Tax Intelligence, Guwahati Zonal Unit, as respondent Nos.12 & 13, respectively. 2. Issue notice. 2.1 Mr Aditya Singla accepts notice on behalf of the nonapplicants/respondents. 3. Mr Singla says that he does not wish to file a reply in the matter. 4. Given the statement made b...
The Deputy Commissioner of Revenue, Alipurduar Zone under Bureau of Investigation initiated a proceeding under Section 129 of the West Bengal Goods and Service Tax Act, 2017 against one Ashwani Sharma, who was the alleged driver/person-in-charge of the relevant vehicle. The said authority after hearing the said driver/person-in-charge imposed the tax and the penalty under Section 129 (3) of the West Bengal Goods and Service Tax Act, 2017 to the tune of Rs.1,45,320/- (One Lakh Forty Five T...


(Jammu and Kashmir High Court | Nov 3, 2022)

By this Letters Patent Appeal, for short LPA, the appellant questions the judgment/ final order passed by the Writ Court in writ petition, WP(C) no. 1997/2021, for short impugned judgment, whereby the writ petition filed by the appellant, assailing the License dated 15th May, 2019 issued by the Designated Officer/ State Licensing Authority under the Food Safety and Standard Act, 2006, hereinafter for short as Act, in respect of Samci Restaurant, Residency Road, Srinagar; communication bearing...


(Appellate Authority for Advance Ruling, Telangana | Nov 2, 2022)

1. In terms of Section 102 of the Telangana Goods and Services Tax Act, 2017 (TGST Act, 2017 or the Act), 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 date of the order. Provided that no rectification which has the eff...
Heard Mr. Karan Talwar, learned counsel for the petitioner; Mr. B. Mukharjee, learned counsel appearing for respondent Nos.1 and 3; and Ms. Sapna Reddy, learned counsel representing Mr. B. Narasimha Sarma, learned counsel for respondent Nos.2 and 4. 2. By filing this petition under Article 226 of the Constitution of India, petitioner has prayed for the following reliefs:- “It is therefore prayed that this Hon’ble Court may be pleased to issue an appropriate writ, order or ...
This Writ Petition is filed for issuing Writ of Certiorarified Mandamus, to quash the impugned order of Demand of Tax and Penalty in Form GST MOV-09, dated 21.10.2022 and consequently direct the respondent to release the goods of the petitioner. 2. By consent of both parties, this Writ Petition is taken up for disposal on the stage of admission itself. 3. The brief facts as stated in the affidavit is that the petitioner is an assessee on GST MOV-09 and he is having a Branch ...
1. Although notice in the matter was issued on 26.08.2019, we find that the counter-affidavit filed by respondent no.1 is not on record. 1.1.  However, Mr Shourya Dasgupta, who appears on behalf of respondent no.1, has placed before us a hard copy of the counter-affidavit. 2. For the purposes of good order and record, the Registry will scan and upload the copy of the counter-affidavit made available to us so that the same remains embedded in the case file. 3. This writ petiti...