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GST Case Laws


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P.C. 1. In the light of the order dated 24 March, 2023 passed by the Supreme Court in the proceedings of Special Leave Petition (Civil) Diary No (s). 7213 of 2023 (Union of India & Ors. vs. Siemens Ltd. & Ors.), we have taken up the present proceedings for hearing on merits. 2. Mr. Shridharan, learned senior counsel as also Mr. Rohan Shah, learned counsel for the petitioners have made preliminary submissions for sometime. Learned senior counsel for the petitioners ha...
JUDGMENT VIBHU BAKHRU, J 1. The petitioner has filed the present petition, inter alia, praying that directions be issued to the respondent to release Indian currency amounting to ?15,92,000/-, which was seized by the respondent during the search conducted on 23.01.2020. 2. The respondent conducted a search under Section 67 of the Central Goods and Services Tax Act (hereafter ‘the CGST Act’), at the residential premises of the petitioner being H. No. B-9/6, Lal Quarter,...

VINOD KUMARI GOYAL


(Authority for Advance Ruling, Karnataka | Aug 24, 2023)

ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 AND UNDER SECTION 98(4) OF THE KGST ACT, 2017 M/s. Vinod Kumari Goyal, No. 579, 14th Cross, J P Nagar, Phase I, Bengaluru-560 078 (hereinafter referred to as The applicant'), having GSTIN 29AEOPG0891F1ZA have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in FORM GST ARA-01 discharging the fee of Rs....
JUDGMENT (PER G.S. KULKARNI, J.) 1. Rule, made returnable forthwith. Respondents waive service. By consent of the parties, heard finally. 2. This is a petition under Articles 226 and 227 of the Constitution of India whereby in the absence of an appellate tribunal being constituted, the petitioner is before the Court praying for setting aside an order dated 31 March, 2021 passed by the appellate authority, being an order passed by the Joint Commissioner, CGST and Central Excise App...
ORDER Mrs.K.Vasanthamala, learned Government Advocate takes notice on behalf of the respondent. 2. The petitioner has challenged the impugned Assessment order dated 23.02.2023. The impugned order preceeds notice issued in GST DRC 01 on 19.12.2022. The petitioner however failed to respond to the same and therefore on account of the mis-match between the GSTR 1 and GSTR 3B and also difference in ITC between GSTR 3B and GSTR 2A, the impugned order has been passed. 3. Normally period ...
The appellant has come forward with this intra-court appeal aggrieved by the order dated 06.01.2023 passed by the learned Judge dismissing the Writ Petition No. 85 of 2023 filed by him. 2. The appellant has filed the aforesaid Writ Petition No. 85 of 2023 praying to issue a Writ of Certiorarified Mandamus to quash the notice dated 30.08.2022 and also the consequential notices dated 23.11.2022 and 22.12.2022 issued by the respondent. 3. (i) In the affidavit filed in support of the writ...

BAYER VAPI P. LTD.


(Authority for Advance Ruling, Gujrat | Aug 24, 2023)

Brief facts: M/s. Bayer Vapi Private Ltd., Plot No. 306/3, 2nd Phase, GIDC Vapi, GIDC, Valsad, Gujarat 396195 is registered with the department and their GST registration number is 24AABCB2100L1ZA. 2. The applicant, is engaged in the manufacture of chemicals for agriculture & environmental health science applications which are mainly classified into active ingredients & intermediates. The applicant has entered into an MoU on 24.12.2021 with M/s. Vapi Enterprises Ltd [VEL]...
JUDGMENT 1. The petitioner, an exporter of sea food, had obtained registration under the Goods and Services Tax Act. He had transported frozen shrimp from Adoor to the Cochin Port for export to China. The consignment was detained en route at Panangadu by Ext. P2 to Ext. P2(c) proceedings. The reason stated in the said proceedings is that no E-way bill accompanied the goods in transit. Ext. P2(c) notice under Section 129(3) of the Central Good and Services Tax Act, 2017 (hereinafter referr...
JUDGMENT DINESH KUMAR SHARMA, J. (Oral) CRL.M.A. 22521/2023 (exemption) Exemption is allowed subject to all just exceptions. W.P.(CRL) 2391/2023 1. The present petition has been filed under Article 226 of the Constitution of India read with Section 482 of Cr. PC seeking following prayer: “I. Writ of Mandamus directing the Respondent to not arrest the Petitioner in relation to the summons dated 16.08.2023 under section 70 of the Central Goods and Services Tax Act,...

SURENDRA BAHADUR SINGH vs. STATE OF U.P.


(Allahabad High Court | Aug 23, 2023)

ORDER 1. Heard Sri Rishi Kumar Tripathi, learned counsel for the petitioner and learned Standing Counsel for the State. 2. Present petition has been filed challenging the order dated 07.01.2023 whereby the registration of the petitioner was cancelled as well as the appellate order dated 01.07.2023 whereby the appeal was dismissed as being beyond the prescribed period of limitation. 3. The facts, in brief, are that the petitioner is a proprietorship concern engaged in civil contrac...