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LGW INDUSTRIES LIMITED AND OTHERS vs. UNION OF INDIA AND OTHERS

(Calcutta High Court | Dec 13, 2021)

In view of similarity in facts and questions of law involved in the writ petitions in item nos. 1, 4, 6 and 8 - WPA No.23512 of 2019, WPA No.6768 of 2020, WPA No.7285 of 2020 with CAN No.1 of 2020 and WPA No.8289 of 2021, these are heard together and disposed of by a common order. The petitioners in those writ petitions are aggrieved by the impugned notices issued by the respondents concerned for not allowing the petitioners, who are the purchasers of the goods in question and refusing to...

YVR & CO

(Authority for Advance Ruling, Andhra Pradesh | Dec 10, 2021)

ORDER (Under sub-section (4) of Section 98 of Central Goods and Services Tax Act, 2017 and sub- section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017) 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 re...

TEJ KUMAR JAIN

(Appellate Authority for Advance Ruling, Rajasthan | Dec 10, 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 &...

PORTESCAP INDIA PRIVATE LIMITED

(Authority for Advance Ruling, Maharashtra | Dec 10, 2021)

An application for Advance Ruling was 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 MUST Act” respectively] by M/s. Portescap India Private Limited, the applicant, seeking an advance ruling in respect of the following questions. 1. Whether Portescap India Pvt. Ltd. is required to pay tax under reverse charge mechanism on procurement of renting of immovabl...

CORE CONSTRUCTION (YATIN MANOJ MORA)

(Authority for Advance Ruling, Maharashtra | Dec 10, 2021)

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” respectively] by M/s. Core Construction the applicant, seeking an advance ruling in respect of the following questions : 1. What Tax Rate to be charged by the sub-contractor to main contractor on Work Contract Services on Construction of Roads? 2. Whether to Charge GST t...

UNION OF INDIA & ORS. vs. AAP AND COMPANY

(Supreme Court | Dec 10, 2021)

This appeal takes exception to the judgment and order dated 24.6.2019 passed by the High Court of Gujarat at Ahmedabad in Special Civil Application No.18962 of 2018. This judgment has been expressly overruled by a three-Judge Bench decision of this Court in Civil Appeal No.6520 of 2021 titled Union of India vs. Bharti Airtel Ltd. & Ors., reported in (2021) 13 SCALE 301. Learned counsel for the respondent was at pains to persuade us that the three-Judge Bench judgment can...

ADITYA ENERGY HOLDINGS vs. DIRECTORATE GENERAL OF GST INTELLIGENCE DGGI

(Madras High Court | Dec 10, 2021)

The petitioner has filed this Writ Petition seeking for a Mandamus to direct the respondent to pay a sum of ₹ 17,27,790/- and ₹ 12,60,472/- which was paid by the petitioner during the course when the officers of the respondent visited the premises of the petitioner and investigated regarding the alleged wrong availment of Input Tax Credit. 2.It is the case of the petitioner that the aforesaid amount was paid under coercion and therefore, the amount should be paid back to the petitione...

PRIME ALLOYS vs. THE STATE TAX OFFICER AND OTHERS

(Madras High Court | Dec 10, 2021)

Ms.Amirta Poonkodi Dinakaran, learned Government Advocate takes notice on behalf of the respondents. 2. Heard the learned counsel for the petitioner and the learned Government Advocate for the respondents. 3. These Writ Petitions are disposed at the time of admission considering the fact that the impugned orders are passed without granting an opportunity of personal hearing as is contemplated under Section 75(4) of the Tamil Nadu Goods and Services Tax Act, 2017. Sub-Clause 4 to Secti...

KAYAL INFRA

(Authority for Advance Ruling, West Bengal | Dec 9, 2021)

1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the WBGST Act. Further to...

ROTARY CLUB OF MUMBAI ELEGANT.

(Authority for Advance Ruling, Maharashtra | Dec 9, 2021)

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” respectively] by M/s. Rotary Club of Mumbai Elegant. The applicant, seeking an advance ruling in respect of the following questions. 1. Whether the activity of the applicant i.e. collecting contributions and spending towards meeting and administrative expend...

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