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GST Case Laws

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State - Gujrat ✔

   1,009 Results

ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. At the time of issuance of notice on 7.12.2018 in this petition which is filed under Article 226 of the Constitution of India, this Court has passed the following order: “1. This petition challenges the constitutional validity of rule 138(10) of the Central Goods and Services Tax Rules, 2017 / Gujarat Goods and Services Tax Rules, 2017 as being unconstitutional and violative of Articles 14, 19(1)(g) and 301 of the Con...

SHILCHAR TECHNOLOGIES LIMITED


(Appellate Authority for Advance Ruling, Gujrat | Jan 13, 2023)

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 the 'GGST 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, 2017 would al...

MILAP ENTERPRISE vs. UNION OF INDIA & OTHERS


(Gujarat High Court | Jan 12, 2023)

ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. Petitioner has preferred this petition seeking to challenge the action of the respondent authority with the following prayers: “7. In view of the above facts and submissions, the petitioner most respectfully pray as under: A) That Your Lordships may be pleased to issue a writ of certiorari or Mandamus or any other appropriate writ, order or direction thereby directing the Respondents by themselves and/or their sub...

EAGLE FIBRES LIMITED vs. STATE OF GUJARAT


(Gujarat High Court | Jan 12, 2023)

ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. Rule returnable forthwith. Learned Assistant Government Pleader Mr. Siddharth Rami waives service of notice of rule for and on behalf of the respondents. 2. This is a petition seeking direction to set aside the ex-parte order passed in FORM GST DRC-07 dated 14.04.2022 passed by the respondent no.2 without following the principles of natural justice. The facts leading to the present petition are as follows:- 2.1. The pet...

SIDDHARTH ASSOCIATES vs. STATE TAX OFFICER


(Gujarat High Court | Jan 11, 2023)

ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. The petitioner is before this Court seeking to challenge the action of the respondent authority essentially on two counts firstly, because the order of cancellation of registration is in breach of principle of natural justice being very cryptic and non-reasoned order and secondly, the appellate authority on the ground of its not having powers to condone the delay has chosen not to decide the matter on merit. 2. The prayers ...

DIVYAJIVAN HEALTHCARE PVT. LTD.


(Authority for Advance Ruling, Gujrat | Jan 7, 2023)

BRIEF FACTS: M/s. Divyajivan Healthcare Private Ltd., the applicant has proposed the activity to establish a multi-super speciality hospital and to provide health care services to patients. The applicant has devised a plan, namely “Health Care Service (Diamond Plan)” in which the applicant shall provide the health care services for next 20 years for which a lump-sum amount, say, Rs. 10 Lakhs will be charged. Under the plan the services will be provided to the family i.e., Memb...

VIKAS CENTRE FOR DEVELOPMENT, ISHAVASYAM,


(Authority for Advance Ruling, Gujrat | Dec 30, 2022)

Brief facts: M/s. Vikas Centre For Development is a charitable trust registered under Section 12AA of the Income Tax Act, 1961 carrying out charitable activities. The objects of the Trust are to undertake, promote and support such activities leading to promotion of human development and welfare among general public and to render all types of services for the amelioration, relief, betterment and advancement of the community and for carrying out any programme for the benefit of the fellow b...

RIDHI ENTERPRISE,


(Authority for Advance Ruling, Gujrat | Dec 30, 2022)

Brief facts: M/s Riddhi Enterprise (hereinafter referred to as 'the Applicant') is in the restaurant business which offers a variety of food items including food and beverages prepared at the restaurant as well readily purchased food and beverage sold over the counter. The applicant standalone restaurants exclusively serving food and beverages and are not hotel accommodation. 1.1 The applicant has submitted that foods items provided by them can broadly be divided as follows: ...

DOMS INDUSTRIES PVT. LTD.,


(Authority for Advance Ruling, Gujrat | Dec 30, 2022)

BRIEF FACTS: M/s Doms Industries Pvt. Ltd. is manufacturer and suppliers of all kind of the stationary items like wooden pencils, sharpeners, erasers, mathematical & drawing instruments, ball point pens, wax crayons & oil pastels and wide range of student art materials. 2. The applicant has submitted that GST council in his 47th Meeting recommended changes in GST rate applicable on specified goods and services. These changes have come into effect vide Not. No. 2/2022-CT (Rate)...

UNIVERSAL INDUSTRIAL PARK,


(Authority for Advance Ruling, Gujrat | Dec 30, 2022)

Present for the Applicant : Kaushik Nahar (CS) M/s. Universal Industrial Park (herein after referred to as the applicant) is a partnership firm and not registered with GST. The Applicant has purchased land located at Survey No.105 (Old Survey No. 38/P3) 2. The Applicant has submitted that it may sale the whole plot on as is where is basis or alternatively it will convert the land into plots of different sizes and then sale the individual plots. They intends to provide basic facilities...