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STAR ENTERPRISE vs. STATE OF GUJARAT


(Gujarat High Court | Sep 23, 2021)

1. The petitioner, which is a proprietorship firm, received order for purchase of arecanut from a buyer in New Delhi. The petitioner appointed transporter for such transportation. It was specifically conveyed to the transporter that movement of goods was to be commenced only after both tax invoice as well as e-way bill were given to the driver. 2. It is his say that the area of the petitioner was facing intermittent network outages and therefore, the petitioner could not generate immediat...
1. The petitioner is before this Court seeking direction against the respondent no.1 to restore the registration of the petitioner under the Goods and Service Tax Act. 2. This petition under Article 226 of the Constitution of India is preferred by the petitioner company, which is a private limited company duly registered in Goods and Service Tax Act. Its principal place of business is at Vadodara and is having GSTIN as 24AABCN5901B1Z4. The said company is engaged in the business of manufa...
1. The petition under Article 226 of the Constitution of India is filed seeking direction for the respondent no.2 to adjudicate the application filed for revocation in accordance with the Order-in-Appeal passed by the respondent no. 3 with the following prayers: - “(A) To Respondent no.2 for giving effect to the order in Appeal passed by Additional Commissioner (Appeals) on 26.10.2020 in a time bound manner and in case there is any technical difficulty being faced then Respondent no...

MAHAVIR ENTERPRISE vs. STATE OF GUJARAT


(Gujarat High Court | Sep 2, 2021)

1. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: “(a) to quash and to set aside the action under section 83 taken by the respondent no.4; (b) Pending admission, hearing and final disposal of this petition, Your Lordships may be pleased to direct the Respondents (i) To lift the attachment of property; (ii) Not to take any coercive action against the petitioner. (c) To issue order(s), d...
★ Attachment of Bank Accounts/Property
1. Draft amendment as sought for is granted. The same shall be treated as part of the petition. 2. The petitioner, by way of present petition under Article 226 of the Constitution of India has sought the following prayer :- “(a) This Honourable Court may be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order or direction declaring that the action of detention of conveyance and goods u/s. 129 as also notice of confiscation ...
1. The petitioners apprehended detention under PASA in connection with the Complaint filed by the State Tax Department in the Court of the Chief Judicial Magistrate, Ahmedabad under different sub-sections of Section 132 of the Gujarat Goods and Services Tax Act, 2017 and Central Goods and Services Tax Act, 2017 read with Section 120B of the Indian Penal Code. 2. In response to the notice of this Court, on 15.06.2021 it was informed to the Court that, atleast one of the petitioners could b...

ROMANO DRUGS PVT. LTD.


(Authority for Advance Ruling, Gujrat | Jul 30, 2021)

BRIEF FACTS The applicant, M/s. Romano Drugs Pvt. Ltd. has submitted that they are providing job work services on Diphenylmethoxy 'N, N - diethylaminethanol HCI (Job work of pharmaceutical Drugs). 2. The applicant submitted that Section 2(68) of the CGST Act, 2017 defines job work as 'any treatment or process undertaken by a person on goods belonging to another registered person”. The job worker is required to carry out the process specified by the principal on the ...

TATA MOTORS LTD


(Authority for Advance Ruling, Gujrat | Jul 30, 2021)

BRIEF FACTS The applicant submitted that they are maintaining canteen facility to its employees at its factory premises to comply with the mandatory requirement of maintaining the canteen as per the Factories Act, 1948. The applicant submits that as per the proviso to Section 17(5) (b) of Central Goods & Service Tax Act, 2017, ITC of GST paid on goods or services or both shall be available, where it is obligatory for an employer to provide the same to its employees under any law for t...

THE VARACHHA CO. OP. BANK LTD.


(Authority for Advance Ruling, Gujrat | Jul 30, 2021)

BRIEF FACTS The applicant M/s. Varachha Co-operative Bank Ltd. submitted that they are constructing New Administrative Building and incurring cost of various services as follows: : (i) Central Air Conditioning Plant (Classified & Grouped under “Plant & Machinery”) (ii) New Locker Cabinet (Classified & Grouped under “Locker Cabinets”) (iii) Lift (Classified & Grouped under “Plant & Machinery”) (iv) Electrical fittings,...

MAXPRESSURE SYSTEMS LLP


(Authority for Advance Ruling, Gujrat | Jul 30, 2021)

Brief Facts: The applicant, M/s. Maxpressure Systems LLP, submitted that it is an independent service provider who supplies marketing and sales promotion services to foreign vendors outside India. They do not have any agreement or contract with any of the foreign vendors but as and when the foreign vendors feel necessary, it may approach the applicant to avail its services. 2. The applicant provides service of conducting market survey, providing information on Indian market trends and...