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This Writ Petition has been filed by the petitioner to direct the respondent herein to sanction the refund of IGST of ₹ 2,54,449/- paid by the petitioner in respect of the exported goods. 2. Though the Writ Petition has been filed on 17.08.2020 and though adjournment has been granted for filing counter affidavit, no counter affidavit has been filed till date. 3. The petitioner is a proprietor of M/s. Modern India Products, who is a merchant exporter having Goods and Service Tax regi...
These writ petitions were filed questioning the demand made by the Southern Railway to pay 18% of GST in respect of the license fee granted to the Private Contractors to run parking of vehicles. 2. At the first instance, this Court would like to look into the provisions of law with reference to collection of 18% GST as far as the parking areas, more specifically, in these batch of cases by the Southern Railway through their Private Contractors. 3. Section 2 of the CGST Act enumerates ...
Heard Mr.Adithya Reddy, learned counsel for the petitioner and Mr.ANR.Jayaprathap, learned Government Advocate for the respondent. 2.The petitioner challenges order of the sole respondent i.e. the State Tax Officer, Vellore and T.V.Malai, Roving Squad (SPL) dated 17.10.2020 and consequently seeks a direction to the respondent to refund an amount of ₹ 1,82,860/-, which has been collected as penalty. Not just the order but even the notices leading to the passing of the impugned order, are...
This writ petition has been filed challenging the provisional attachment of bank account of the petitioner pending proceedings for investigation. 2.I had, when the matter has come up for admission on 07.01.2021, stated at paragraph-3 as follows: '3. Learned counsel for the petitioner states that the since all the bank accounts of the petitioner have been attached, the petitioners’ business has been entirely crippled. It would suffice that some bank accounts, sufficient to pr...
The petitioner is Uber India Systems Private Limited, a company engaged in the business of operating and managing a software application by the name of “Uber App” which enables consumers to avail ride-hailing services by connecting them with drivers. 2. The writ petition has been filed seeking a Mandamus directing R2, the Central Board of Indirect Taxes and Customs to consider and decide its various representations, the most recent being dated 15.01.2021, on the taxability of ...

GUITAR HEAD PUBLISHING LLP.


(Authority for Advance Ruling, Karnataka | Apr 16, 2021)

ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 AND UNDER SECTION 98(4) OF THE KGST ACT, 2017 M/s. Guitar Head Publishing LLP, # 306/A, Ground Floor, 13th Cross, Near LCA Ramesh Nagar, Marathahalli, Bengaluru-560037 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/- each u...

KAUSTUBHA SCIENTIFIC RESEARCH LABORATORY PRIVATE L..


(Authority for Advance Ruling, Karnataka | Apr 16, 2021)

ORDER UNDER SECTION 98(4) OF CGST ACT, 2017 & UNDER SECTION 98(4) OF KGST ACT, 2017 M/s. Kaustubha Scientific Research Laboratory Private Ltd., (herein after referred to as ‘the applicant'), #142, 3rd Floor, 5th Cross, RMV Extension, Bengaluru (Urban), Karnataka- 560080 having GSTIN number- 29AABCP0825A1ZX have filed an application for Advance Ruling under Section 97 of CGST Act, 2017, read with Rule 104 of the CGST Rules and Section 97 of the KGST Act, 2017 read with Rule 1...

ANALYTICA CHEMIE INC.,


(Authority for Advance Ruling, Karnataka | Apr 16, 2021)

ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER SECTION 98(4) OF THE KGST ACT, 2017 M/s. Analytica Chemie Inc., (hereinafter referred to as the ‘Applicant’), No. 488B, 4th Floor, Model Export Bhavan, 14th Cross, Peenya Industrial Area, Bangalore-560058, having GSTIN 29ABLFA4210C1ZV, 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 2...

PAGE INDUSTRIES LTD


(Appellate Authority for Advance Ruling, Karnataka | Apr 16, 2021)

PROCEEDINGS (Under Section 101 of the CGST Act, 2017 and the KGST 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 reference to the CGST Act would also mean reference to the corresponding similar provisio...
Sri Vikram Aditya Huilgol, learned Counsel for the appellants has informed this Court that a Co-ordinate Bench of this Court, by its judgment dated 23.02.2021 passed in W.A. No.18/2020 and connected matters, has already decided the similar controversy involved in the present appeal. Time was also granted to the assesses in the aforesaid cases upto 31.3.2021 to submit TRAN-1 form. 2. In the light of the aforesaid judgment, no further orders are required to be passed in the present appeal. ...