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KUTTAPPAMOOTHAN SWAMINATHAN

(Appellate Authority for Advance Ruling, Kerala | Dec 14, 2021)

1. The appeal stands filed under Section 100(1) of the GST Act, 2017, by M/s. KUTTAPPAMOOTHAN SWAMINATHAN having a registered office at Pattani Street, Palakkad - 678012, bearing GSTIN 32DLPPS0621Q1ZL (hereinafter also referred as the appellant). The appeal stands filed against the Advance ruling Order No: KER 105/2021 dtd.25-05-2021 pronounced by the Kerala Authority for Advance ruling. 2. At the outset, the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter ref...

NAGAPPAN MOOTHAN THULASEEDHARAN, M/S. N.V. CHIPS

(Appellate Authority for Advance Ruling, Kerala | Dec 14, 2021)

1. The appeal stands filed under Section 100(1) of the GST Act, 2017, by Sri. Nagappan Moothan Thulaseedharan, M/s. N.V. CHIPS having a registered office at 46/180, SakthiNagar, Melamuri, Vadakkanthara – PO., Palakkad - 678012, bearing GSTIN 32AQGPT3408B1ZA (hereinafter also referred as the appellant). The appeal stands filed against the Advance ruling Order No: KER 114/2021 dtd.26-05-2021 pronounced by the Kerala Authority for Advance ruling. 2. At the outset, the provisions of the...

MOHANAN, M/S. ASWANI CHIPS & BAKERS

(Appellate Authority for Advance Ruling, Kerala | Dec 14, 2021)

1. The appeal stands filed under Section 100(1) of the GST Act, 2017, by Sri. Mohanan, M/s. Aswani Chips & Bakers having a registered office at 40/996, Melamuri Road, Big Bazar, Palakkad - 678014, bearing GSTIN 32BEFPM5445D1ZT (hereinafter also referred as the appellant). The appeal stands filed against the Advance ruling Order No: KER 115/2021 dtd.26/05/2021 pronounced by the Kerala Authority for Advance ruling. 2. At the outset, the provisions of the Central Goods and Services Tax A...

K. PAZHANAN, M/S. S.D. CHIPS

(Appellate Authority for Advance Ruling, Kerala | Dec 14, 2021)

1. The appeal stands filed under Section 100(1) of the GST Act, 2017, by K. PAZHANAN, M/s.S.D. CHIPS having a registered office at 23/92-1, Kallikkad, Pallippuram, Palakkad - 678006, bearing GSTIN 32DHFPP8506K1Z3 (hereinafter also referred as the appellant). The appeal stands filed against the Advance ruling Order No: KER 112/2021 dtd.26/05/2021 pronounced by the Kerala Authority for Advance ruling. 2. At the outset, the provisions of the Central Goods and Services Tax Act, 2017 (her...

SANDEEP MOHANTY vs. STATE OF ODISHA

(Orissa High Court | Dec 14, 2021)

This matter is taken up through Hybrid Arrangement (Video Conferencing/Physical Mode). Heard Mr. R.S. Samal, learned counsel for the petitioner and Mr. Sunil Mishra, learned Addl. Standing Counsel for CT & GST. Pursuant to the order dated 07.12.2021, Mr. Manmath Kumar Pradhan, Deputy Commissioner of State Tax, CT & GST Enforcement Unit, Bhubaneswar is present. He placed different provisions of the Odisha Goods and Service Tax Act, 2017 (hereafter ‘2017 Act’) like secti...

BHANJADEO CONSTRUCTIONS vs. STATE OF ODISHA AND OTHERS

(Orissa High Court | Dec 14, 2021)

1. This matter is taken up through hybrid mode. 2. Heard Mr. P. C. Nayak, learned counsel for the petitioner and Mr. P.P. Mohanty, learned Additional Government Advocate for the State-Opposite Parties. 3. It is submitted at the Bar that, the present writ petition being identical to W.P.(C) No.5933 of 2020, the same may be disposed of in terms of the order dated 18th February, 2020 passed in W.P.(C) No.5933 of 2020. 4. By way of this writ petition, the Petitioner has challenged the...

NODAL OFFICER AND OTHERS vs. DAS AUTO CENTRE AND OTHERS

(Calcutta High Court | Dec 14, 2021)

These appeals by the Central Government are directed against a common order passed by the learned Single Judge in a bunch of writ petitions filed by the respondents praying for allowing them to file/upload GST TRAN-1 or to permit them to file revised TRAN-1 form. The learned Single Judge by the impugned order directed the GSTN Authorities, who manage to open the portal for the writ petitioners till March 31, 2020. This direction was issued to enable each of the writ petitioners to comply with...

C. RANGANATHAN, S. ARIVUSELVAN vs. THE COMMISSIONER OF COMMERCIAL TAX AND OTHER

(Madras High Court | Dec 14, 2021)

By this common order, both the writ petitions are being disposed of. 2. The petitioners have allowed the vehicles for transport of goods by the consigner who had allegedly used/expired e-way bills to evade tax. These vehicles were seized along with the consignments of goods loaded by the consigner on 13.08.2021. 3. The petitioners who are the owners of the vehicles state that 10% of the tax has been paid pursuant to an order passed under Section 129 of the Tamil Nadu Goods and Service...

CONSULTING ENGINEERS GROUPS

(Appellate Authority for Advance Ruling, Rajasthan | Dec 13, 2021)

At the outset, we would like to make it clear that the provisions of both the Central GST Act, 2017 and the 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, 2017 would also mean a reference to the same provisions under Rajasthan GST Act, 2017. 2. The present appeal has been filed under Section 100 of the Central GST Act, 2017 (hereinafter also referred to as &...

MOTHER EARTH ENVIRON TECH PVT. LTD

(Appellate Authority for Advance Ruling, Karnataka | Dec 13, 2021)

1. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the KGST Act. 2. The present appeal has been filed under section 100 of the...

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