GST Library

Login | Register

Best GST Library

Contact Us

Subscription Plans

GST News | Updates

GST Calendar

GST Diary

GST Notebook

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

Act & Rules (E-book)

GST Rates

GST Rates (E-book)

HSN Classification

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

GST Forms

Full Site Search

E-way Bill

Finance Bill

GST Evasion in India

GST Videos

About Us

Contact Us

Our Services


GST e-books

GST Domains Sale

TaxReply India Pvt Ltd
®
Subscribe Free GST updates on...

Join on twitter

Join GST Group 124

GST Case Laws


1
Year | Month
Court
High Court
State
Search by Related Tags
  OR

  OR

  OR
Date (From)
Date (To)
Name of Party
Text Search
Text Search option
Active Filters:
State - Gujrat ✔

  1,189 Results

ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. These petitions are filed challenging the vires of the provisions of Section 16 (2) (c) of the Central Goods and Services Tax Act, 2017 (‘CGST Act’ for short) identical to the Gujarat Goods and Services Tax Act, 2017. 2. Learned advocate Mr. Sahil J. Rao for the petitioners submitted that the effect of the provisions of Section 16 (2) (c) of the ‘CGST Act’ is that the purchaser of goods for seeki...

ZENTIVA PRIVATE LIMITED


(Authority for Advance Ruling, Gujrat | May 30, 2024)

Brief facts: M/s. Zentiva Private Limited, Plot No. 3501-3515-6301-6313 and 16 Meter Road-C, GIDC, Ankleshwar, Bharuch, Gujarat-393002 [for short applicant’] is registered under GST and their GSTIN is 24AABCZ4046P1ZX. 2. The applicant is a pharmaceutical and active pharma ingredient (API) manufacturing company. The applicant has engaged canteen service providers [for short-‘CSP’], transport service providers [for short-‘TSP’] who provide food and transpor...

BHAGAT DHANADAL CORPORATION


(Authority for Advance Ruling, Gujrat | May 30, 2024)

Brief facts: M/s. Bhagat Dhanadal Corporation (for short-’applicant’), 1, Bhagat Estate, Nr. Anupam Cinema, Khokhra, Ahmedabad, Gujarat-380021, is a partnership firm & their GSTIN number is 24AA1FB8411EIZU. 2. The applicant deals in various types of seed mix, two of which are ‘Mix mukhwas’ and ‘Roasted til & ajwain’, which they claim is made up of mixed roasted and salted seeds. The applicant has submitted the making process and the ingredie...

DORMER TOOLS INDIA P LTD.


(Authority for Advance Ruling, Gujrat | May 30, 2024)

Brief facts: M/s. Dormer Tools India P Ltd., [for short-’applicant’] is a company incorporated under the Companies Act, 2013, having its head office at Pune. There manufacturing facility in Gujarat, located at 903-904, GIDC, Ankleshwar -393 002, is registered under GST and their GSTIN is 24AAECP84691ZL. 2. The applicant is engaged in the business of manufacture and sale of industrial products. The applicant states that they have employed more than 500 employees and are als...

DEVENDRA K PATEL


(Authority for Advance Ruling, Gujrat | May 30, 2024)

Brief facts: M/s. Devendra K Patel, 60, Krushna Dham Society, Near Pragati Nagar, Piplod, Surat, Gujarat-395 007 [for short-’applicant’] is registered under GST and their GSTIN number is 24AZFPP1155R1ZX. 2, The applicant is engaged in the business of providing works contract services in addition to engineering consultancy services to various Governmental agencies like R&B department, Capital Project Division, Project Implementation Unit, etc.. 3. The applicant has ...

GUJARAT ECO TEXTILE PARK LIMITED


(Authority for Advance Ruling, Gujrat | May 30, 2024)

Brief facts: M/s Gujarat Eco Textile Park Limited (for short - 'applicant') having principal place of business at 297, 298, 299, Gujarat Eco Textile Park, Baleshwar, Palsana, Surat, Gujarat - 394315 has established a Common Effluent Treatment Plant (CETP) for collection, treatment & disposal of waste water (effluent) generated from the industries. The applicant is registered with the department & their registration number is 24AACCG4726A1Z7. The applicant has establish...

WAGO PRIVATE LIMITED


(Appellate Authority for Advance Ruling, Gujrat | May 29, 2024)

At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘CGST Act, 2017’ and ‘GGST Act, 2017’) are 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, 2017 would a...

KITCHEN EXPRESS OVERSEAS LTD


(Appellate Authority for Advance Ruling, Gujrat | May 29, 2024)

At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services fax Act, 2017 (hereinafter referred to as the ‘CGST Act, 2017’ and ‘GGST Act, 2017’) are 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, 2017 would a...
ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. By this petition under Article 226 of the Constitution of India, the petitioner has challenged the notice dated 30.8.2023 issued by the respondent No. 1 in Form GST DRC-01 under Sections 74 (1), 122 (2) and 125 of the Central Goods and Service Tax Act, 2017 (for short ‘the GST Act’) read with Rule 142 (1) of the Central Goods and Service Tax Rules, 2017 (for short ‘the GST Rules’) for Financial Ye...

A.S. ENTERPRISE vs. STATE OF GUJARAT & ANOTHER


(Gujarat High Court | May 2, 2024)

ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Learned advocate Mr. Varis V. Isani for the petitioner has tendered the draft amendment. The same is allowed in terms of the draft. To be carried out forthwith. 2. Learned advocate Mr. Varis V. Isani for the petitioner submitted that the respondent authorities have reiterated the same reasons for passing the order in Form GST MOV-11 which are recorded in passing the order in Form GST MOV- 06. It was also submitted that ...


21
Jul
S
M
T
W
T
F
S
22 Jul

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Apr - June 2024 (QRMP Taxpayer < 5 Cr - Rule 61) - Category I States.

* State Category I - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

24 Jul

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Apr - June 2024 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

28 Jul

☑ Monthly | GSTR-11

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

31 Jul

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter July - Sep 2024 (Rule 61A)