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GST Case Laws


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ORDER 1. The present Report dated 21.05.2019 and the subsequent Report dated 12.07.2019 have been received from the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the case are that the Applicant No. 1 had filed an application dated 29.09.2018 before the Standing Committee on Anti-profiteering, under Rule 128 of the Central Goods and Services ...
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CONSTRUCTION

ORDER 1. The brief facts of the case are that under Rule 128 of the Central Goods and Services Tax (CGST) Rules, 2017, an Application was filed by the Applicant No.1 and 2 before the Standing Committee on Anti-Profiteering after detailed study conducted by the Applicants to analyse the impact of reduction in the GST rate on “Sanitary Napkin” from 12% to Nil w.e.f 27.07.2018, vide Notification No. 19/2018-Central Tax (Rate) dated 26.07.2018against Respondent no. 1 and Responden...
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HEALTHCARE

ASHIS GHOSH


(Appellate Authority for Advance Ruling, West Bengal | Nov 21, 2019)

Present for the Appellant: Sri. Shobhantanu Bhattacharya, Advocate. Present for the Respondent: Sri. Rajneesh Meena, Assistant Commissioner, CGST & CX, Kalyani Division, Kolkata North Commissionerate; Sri. Tapan Dutta, Superintendent, CGST & CX, Kalyani Division, Kolkata North Commissionerate. An Appeal filed under Section 100(1) of the West Bengal Goods and Services Tax Act, 2017/Central Goods and Services Tax Act, 2017, by Sri. Ashis Ghosh, Old 1042, Pratima Corner, Ward...

ARISON ENTERPRISE vs. STATE OF GUJARAT


(Gujarat High Court | Nov 20, 2019)

1. Heard Mr.Varis V. Isani, learned advocate for the applicant. 2. Despite a clear order passed by this court directing the respondents to forthwith release the conveyance bearing No.GJ-12-Z-3881 together with the goods contained therein subject to the petitioner paying the amount of proposed tax and penalty, the respondents have not released the truck and the goods in question and they are insisting upon payment of fine in lieu of confiscation of goods and conveyance. 3.Thus, it appe...
1. Constitutional validity of Annexure P-1 Circular dated 05.07.2017 issued by the Central Board of Indirect Taxes & Customs, assigning functions of 'Proper Officer' under the Central Goods and Services Tax Act, 2017  (hereinafter referred to as 'the CGST Act') and Annexure P-2 Gazette Notification dated 01.07.2017 are put to challenge in these writ petitions. The consequential steps pursued by the 6th Respondent, in the State of Jharkhand, in exercise of the power of...
ORDER The petitioner is aggrieved against the order of the 5th respondent dated 15.07.2017, wherein and whereby, the petitioner and the other licensees of Cinema theaters were directed to remit the entertainment tax every week to the 5th respondent/Municipality. Consequently, the petitioner seeks for a direction to the 5th respondent to refund the entertainment tax paid from 01.07.2017 to till date. 2. The case of the petitioner, is as follows: The petitioner is a Cinema Theater, ...

PARESH NATHALAL CHAUHAN vs. STATE OF GUJARAT


(Gujarat High Court | Nov 20, 2019)

1. Ms.Manisha L. Shah, learned Government Pleader has tendered a report of inquiry made by the Chief Commissioner of State Tax, Gujarat State, Ahmedabad in compliance with the directions issued by this court vide order dated 25.10.2019. 2. Upon perusal of the report, it emerges that it is no better than the earlier report dated 20.10.2019 submitted by the Assistant Commissioner of State Tax, and does not meet with the directions issued by this court in letter and spirit. It appears that t...

MACLEODS PHARMACEUTICALS LTD. vs. UNION OF INDIA & OTHERS


(Himachal Pradesh High Court | Nov 20, 2019)

The petitioner-Company was constituted and registered under the Companies Act, 1956 on 15.6.1989. In the month of June 2017, the petitioner-company had CENVAT Credit balance of Central Taxes amounting to ₹ 7,51,33,423/-. It is further stated that the petitioner-company has also filed another TRAN-1 form for CENVAT Credit of ₹ 14,71,031/-, which was made admissible and credited to its Electronic Credit Ledger account on 26.10.2017. 2. Learned counsel for the petitioner submit...
ORDER 1. The Present Report dated 18.02.2019 has been furnished by the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP), under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the present case are that a complaint dated 30.01.2018 was filed before the Tamil Nadu State Screening Committee on Anti-Profiteering by the Applicant No. 1 alleging profiteering by the Respondent in respect of purchase of a flat in his project “R...
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CONSTRUCTION

M/S. K.M. TRANS LOGISTICS PRIVATE LIMITED


(Appellate Authority for Advance Ruling, Rajasthan | Nov 20, 2019)

(Proceedings under Section 101 of the Central GST Act, 2017 read with section 101 of the Rajasthan GST Act, 2017) 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. ...
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TRANSPORTATION / STORAGE



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28 Apr

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GSTR-11 for the m/o Mar 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

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GSTR-4 (Annual Return) for FY 2023-24 by Composite Taxpayer (Rule 62).

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