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   23 Results

The instant petition has been filed for the grant of following substantive reliefs: a) Issue a writ petition under Article 226 of the Constitution of India in the nature of Certiorari quashing impugned order dated 21.10.2020 (Annexure P-1) passed by the Commissioner, respondent No.2 delegating his powers absolutely, being inter alia, illegal, arbitrary, misconceived, erroneous and even violative of principles of natural justice, equity and fair play. b) Issue a civil writ petition und...

Jan 1, 2021  

M/S. SAI STEEL CO. & CONSULTANTS


(AAR | Himachal Pradesh)

1. The present application has been filed u/s 97 of Central Goods and Service Tax Act, 2017 and Himachal Pradesh Goods and Service Tax Act, 2017 by M/s Sai Steel Co & Consultants, Hamirpur, H.P regarding applicability of GST on “Mukhyamantri Khet Sanrakshan Yojna”. 2. On scrutiny of the application, it was observed that the requisite fee has not been deposited by the applicant. The direction to this effect was issued on dated 21st October, 2020. It was further decided that...

Dec 18, 2020  

1. The present application has been filed u/s 97 of Central Goods and Service Tax Act, 2017 and Himachal Pradesh Goods and Service Tax Act, 2017 by M/s Himachal Pradesh Tourism Development Corporation Ltd, Shimla. 2. On scrutiny of the application, it was observed that the requisite fee has not been deposited by the applicant. The direction to this effect was issued on dated 25th July, 2020 and 7th Sep, 2020. It was further decided that the date of submission of application for Advan...

Dec 15, 2020  

L. Narayana Swamy, Chief Justice (Oral) The petitioner is a Company incorporated under the Companies Act, 1956 having its Corporate and Head Office at Kolkata in the State of West Bengal. 2. It is averred in the writ petition that the petitioner- Company has entered into a contract with GMR Bajoli Holi Hydropower Pvt. Ltd. (hereinafter referred as “GMR”) to supply the hydro mechanical plant and equipment complete including mandatory spare and mandatory tools and tackles co...

Dec 9, 2020  

Sureshwar Thakur, J (oral) The order(s) of assessment made by the assessing authority, and, appertaining to GST levies, stand respectively embodied in Annexure(s) P-6 and P-7. However, the afore orders of assessment of GST, are, assailed through the instant petition. 2. After hearing the learned counsel for the contesting litigants, it visibly appears that the recoursing by the writ petitioner, of, the extant remedy, is a gross mis-recoursing, as, Section 107 of the Himachal Pradesh G...

Dec 7, 2020  

M/S. HP TOURISM DEVELOPMENT BOARD


(AAR | Himachal Pradesh)

ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICE TAX ACT 2017 AND UNDER SECTION 98(4) OF HIMACHAL PRADESH GOODS AND SERVICE TAX ACT. 2017 1. The present application has been filed u/s 97 of Central Goods and Service Tax Act, 2017 and Himachal Pradesh Goods and Service Tax Act, 2017 by M/s HP Tourism Department Board, Shimla regarding taxability in respect of receipts being Grant in Aid (in the form of license fee), donations etc received from the Government of Himachal Pradesh f...

Dec 7, 2020  

The petitioner asserts that the judgment dated 20.11.2019 passed by a Division Bench of this Court in CWP No.1551 of 2018, titled Macleods Pharmaceuticals Ltd. Versus Union of India & others, has been wilfully disobeyed by the respondents, hence, instant contempt petition has been preferred. 2. The aforementioned writ petition was filed by the petitioner with the submissions that in June, 2017, the petitioner-company had CENVAT Credit balance of Central Taxes amounting to ₹ 7,51,33,...

Nov 10, 2020  

M/S. SHIVALIKA ENTERPRISES


(AAR | Himachal Pradesh)

ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND UNDER SECTION 98(4) OF HIMACHAL PRADESH GOODS AND SERVICE TAX ACT, 2017 1. The present application has been filed u/s 97 of Central Goods and Service Tax Act, 2017 and Himachal Pradesh Goods and Service Tax Act, 2017 by M/s. Shivalika Enterprises, Kala Amb, District Sirmour regarding classification of goods. 2. At the outset, we would like to make it clear that the provisions of both the Himachal Pradesh Good...

Oct 20, 2020  

1. The present application has been filed u/s 97 of Central Goods and Service Tax Act, 2017 and Himachal Pradesh Goods and Service Tax Act, 2017 by M/s Himachal Pradesh Horticulture Development Society (HPHDS), regarding GST on services received by HPHDS (A Govt owned & controlled society) from service provider outside India. 2. On scrutiny of the application, it was observed that the requisite fee has not been deposited by the applicant. The direction to this effect was issued in the...

Sep 21, 2020  

M/S. ADITYA INDUSTRIES


(AAR | Himachal Pradesh)

PROCEEDINGS (Under Section 98 of the Central Goods and Service Tax Act, 2017 and the Himachal Pradesh Goods and Service Tax Act, 2017) The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Himachal Pradesh Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and HPGST Act” respectively] by M/s., Aditya Industries, Trilok Pur Road Industrial road, Kala Amb, District Sirmour (H.P.) the ...

Aug 28, 2020