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(Gujarat High Court | Apr 23, 2021)

1. By way of the present application, which has been filed under Articles 14, 21 and 226 of the Constitution of India as well as under Sections 167 and 439 of the Code of Criminal Procedure, 1973, the applicant has initially prayed to release him on bail, during the pendency of the trial on the ground that chargesheet was not filed. 2. Today, when the matter is called out, learned Senior Counsel Mr. Shalin Mehta appearing with learned advocate Mr. Hemang Shah for the applicant would submi...
★ Bail Application
Heard Mr.Velayuthum Pichaiya, learned counsel for the petitioner and Mr.Rajinish Pathiyil, learned Senior Standing Counsel for the respondents. 2. The petitioner challenges order dated 19.09.2019, rejecting his request for carry forward of Input Tax Credit (ITC) into the Goods and Service Tax regime. Admittedly, TRAN-1, the Form for carrying forward credit from the erstwhile Value Added Tax regime to the Goods and Service Tax regime has been filed within time, that is, on 19.09.2017, ...
★ ITC Carry forward
This matter is listed today under the caption 'for withdrawal', at the request of the learned counsel for the petitioner on 21.04.2014 to the effect that he would like to withdraw this Writ Petition. Today, however he would state that he wishes to argue the matter. 2. Heard Mr.Salai Varun, learned counsel for the petitioner and Mr.ANR.Jayaprathap, learned Government Advocate for the respondent. 3. The challenge in this matter is to a summary of order dated 14.03.2020. Rule 100...
★ Absence of Speaking Order
These Writ Petitions have been filed praying for issuance of Writ of Certiorari, to call for the records on the file of the first respondent herein, quash the impugned order of assessment passed by the first respondent in GSTIN: 33ANPR8730L129/2017-18, GSTIN: 33ANPR8730L129/2018-19 and GSTIN: 33ANPR8730L129/2019-20 respectively dated 07.02.2020, as ex-facie illegal, violation of principle of natural justice and contrary to the provisions of the Tamil Nadu Goods and Service Tax Act, 2017. &nbs...
★ Principle of natural justice
★ Opportunity of being heard


(Gujarat High Court | Apr 22, 2021)

1. This petition is preferred under Article 226 of the Constitution of India challenging the authority of the summary order in FORM GST DRC-07 dated 18.02.2021 on the ground that the summary order is suffering from the vice of non-consideration of submissions made by the petitioner and this also is the case of serious breach of principles of natural justice. 2. According to the petitioner, the order is passed without following due procedure as prescribed under section 74 of the Central Go...
★ Principle of Natural Justice
★ ITC Availment


(Authority for Advance Ruling, Karnataka | Apr 22, 2021)

ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 AND UNDER SECTION 98(4) OF THE KGST ACT, 2017 M/s. Bow-ring Institute (herein after referred to as ‘the applicant'), No. 19, St. Mark's Road, Bengaluru- 560001 having GSTIN 29AAVFG2223Q1ZN, have filed an application for Advance Ruling under Section 97 of the CGST Act, 2017, read with Rule 104 of CGST Rules 2017 and Section 97 of KGST Act, 2017 read with the KGST Rules 2017, in FORM GST ARA-01 discharging the fee of ₹ 5,000/- ...
★ Classification of Service
★ Supply of Service
Dated this the 22nd day of April 2021 Application for anticipatory bail under Section 438 Cr.P.C. 2. The applicant apprehends arrest for an offence of alleged non payment of GST to the tune of ₹ 17.53 Crores and non -filing of GSTR 3B returns for the period from October onwards. Initiated against M/s A.R. Agencies, Eyyal Thrissur in a proceedings initiated by the Head Quarters, Anti Evasion Unit of Cochin Commissionerate. The proprietor of the aforesaid agency, Shri. Rajoob P.A, and his...
★ Bail Application


(Gujarat High Court | Apr 22, 2021)

1. This is a petition preferred under Articles 19 and 226 of the Constitution of India raising the grievance against the respondents for highhandedness of detaining the vehicle alongwith the goods at Songadh Post without following the due procedure of law. 2. Since all the three petitions involve almost identical questions of facts and law, they are being decided by a common order, the facts for the purpose of adjudication are drawn from Special Civil Application No.6804 of 2021. 2.1 ...
★ Detention of vehicle and goods
Mr.ANR.Jayaprathap, learned Government Advocate accepts notice for the respondent and is armed with instructions to proceed with the matter finally even at the stage of admission. Hence, by consent of both sides, this Writ Petition is taken up for final disposal even at this stage. 2. The petitioner challenges order of attachment dated 10.03.2021. Learned counsel for the petitioner states that the attachment is made consequent upon an order of assessment dated 17.02.2020, which has been s...
★ Attachment of Bank
The present writ appeal is arising out of the order dated 17.2.2021 passed by the learned Single Judge in W.P.No.2803/2021 (Aditya Auto Engineering Pvt.Ltd., vs. Union of India and Others). 2. The facts of the case reveal that respondent No.1 – company is engaged in the business and sale of tippers, trailers, load bodies, bulkers and garbage compactors. It was registered under the provisions of the Central and Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as th...