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TAMIL NADU KEROSENE DEALERS ASSOCIATION vs. THE PRINCIPAL SECRETARY TO GOVERNMENT & OTHERS

(Madras High Court | Feb 12, 2024)

The petitioner is an association of wholesale dealers of kerosene. It is stated that members of the petitioner-association purchase kerosene from public sector oil marketing companies and supply the same to PDS shops/Co-operative stores. By asserting that the said service is provided for a small margin, the petitioner-association submitted representations to the Commercial Taxes Department seeking GST exemption and exemption from TDS. 2. Learned counsel for the petitioner referred to the ...

KAPIL TRANSPORT COMPANY vs. STATE OF U.P. & OTHERS

(Allahabad High Court | Feb 12, 2024)

ORDER 1. This is an application under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the order dated November 21, 2019 passed under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act') by the respondent No.3/Assistant Commissioner (Incharge) Commercial Tax Mobile Squad, Agra and the order in appeal dated February 13, 2020 passed under Section 107(11) of the Act by the respondent No.2/Addit...

NP TRADING CO. vs. COMMISSIONER OF GST & ANOTHER

(Delhi High Court | Feb 9, 2024)

JUDGMENT Petitioner seeks quashing of order dated 23.12.2021 whereby the CGST registration of the petitioner has been cancelled w.e.f. 01.07.2017. 2. Learned counsel for the petitioner interalia submits that Show Cause Notice dated 05.11.2021 is itself defective in as much as it does not provide any details of the alleged invoices or bills which were made without supply of goods or services. He submits that no enquiry has been conducted to even certain as to which invoice or bill has ...

NARAYAN TRADING CORPORATION

(Authority for Advance Ruling, Telangana | Feb 9, 2024)

[ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SECTION 98(4) OF THE TEALANGANA GOODS AND SERVICES TAX ACT, 2017.] ****** 1. M/s. Narayan Trading Corporation, Shop No 136, Sri Krupa Market, Malakpet, Hyderabad, Telangana- 500 036 (36AABFN4585E1Z9) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and...

A. JOHN PETER & OTHERS vs. THE STATE TAX OFFICER & OTHERS

(Madras High Court | Feb 9, 2024)

ORDER The petitioner assails an assessment order dated 13.07.2023 and proceedings consequential thereto. The petitioner asserts that he was carrying on trade in the wholesale and retail of bags under the name and style of M/s.Aaron Traders. Upon deciding to close the business, it is stated that an application for cancellation of the GST registration was submitted on 10.10.2022 to the third respondent; such application was accepted and an order of cancellation was issued on 23.11.2022. The...

R. SUBRAMANIAM vs. THE DEPUTY STATE TAX OFFICER

(Madras High Court | Feb 9, 2024)

ORDER By this writ petition, the petitioner assails the summons issued under Section 70 of the Tamil Nadu Goods and Services Tax Act, 2017 in relation to the imposition of GST under the reverse charge mechanism on the seigniorage paid by the petitioner to the Government. 2. Mr.V.Prasanth Kiran, learned Government Advocate, accepts notice on behalf of the respondent. He has placed on record the recent judgment of the Division Bench of this Court in a batch of writ petitions, A.Ven...

B. SIVAKUMAR vs. THE STATE OFFICER & OTHERS

(Madras High Court | Feb 9, 2024)

COMMON ORDER W.P. No. 11637 of 2020 has been filed by the petitioner for a composite relief to quash the Impugned Orders both dated 05.05.2020 for the Assessment Years 2017-2018 & 2018-2019. 2. Considering the fact that the petitioner has filed a composite writ petition, Court had given liberty to the petitioner to file a separate writ petition for the separate Assessment Year 2018-19, so that separate orders can be passed based on the available records that have been filed by the...

THE DEPUTY COMMERCIAL TAX OFFICER & OTHERS vs. VIJAY METAL

(Supreme Court | Feb 9, 2024)

ORDER UPON hearing the counsel the Court made the following. 1. Having heard the learned counsel for the petitioners, we are not inclined to interfere. 2. Special Leave Petition is accordingly, dismissed. 3. Pending application(s), if any, shall stand disposed of. ...

PRAHITHA CONSTRUCTIONS PRIVATE LIMITED vs. UNION OF INDIA

(Telangana High Court | Feb 9, 2024)

ORDER (PER HON’BLE SRI JUSTICE P.SAM KOSHY) The instant writ petition has been filed by the petitioner which is a company engaged in the business of construction activities. The relief sought for in the instant writ petition is for a direction by way of a writ of Mandamus declaring that the transfer of development rights of land by the land owners to the petitioner by way of a Joint Development Agreement (for short ‘JDA’) should be treated as sale of land by the land...

NAVYA NUCHU

(Authority for Advance Ruling, Telangana | Feb 9, 2024)

1. M/s. Navya Nuchu, H.NO.1-1-19, Brindavan Colony, Near Bank of India, Malkajgiri, Hyderabad, Telangana-500047 (36ACPPN2902H1ZJ) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Ac...

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