The Central Goods and Services Tax Rules
The Central Goods and Services Tax Rules
The Central Goods and Services Tax Case Laws
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Navneeth Kumar Talla -29-06-2020-AAR
Classification of sarvices.
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Daicel Chiral Technologies (India) Pvt Ltd -24-06-2020-AAR
Impugned services referred by the applicant have been received for construction of immovable property on their own account and, therefore, input tax credit on those services is barred under the provisions of clause (d) of Sec. 17(5) of the CGST Act, 2017 - 'plant and machinery' excludes building from its purview - Applicant is, therefore, not eligible to avail input tax credit of GST paid on payment of Lease Premium Charges (one-time charges); GST paid on annual Lease rentals (recurring) towards land lease; GST paid on maintenance charges collected by the lessor: AAR
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Sushi Pet Nutrisciences -24-06-2020-AAR
Classification of sarvice.
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Vishwanath Project Ltd -29-06-2020
Classification of Sarvices.
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Department Of Finance Vs KS Arcanut Stores-05-08-2020
Section 129 of CGST Act. ,2017
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Vij Engineers and Consultants Pvt Ltd Vs UoI -05-08-2020
The constitutional validity of Section 16(2)(C) of the CGST Act, 2017 and Rule 86A of the CGST Rules, 2017 was challenged on the ground that ITC credit in the electronic ledger of the purchaser dealer cannot be blocked in the light of fulfillment of all the statutory conditions except ensuring that the errant supplier/seller does deposit the tax collected from the purchaser, over which the bonafide purchaser has no control
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Kundan Care Products Ltd Vs UoI -07-08-2020
Section 54(1) of the CGST Act and proviso to Rule 89(1) of the CGST Rules.
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Whirlpool of India Ltd Vs UoI -06-08-2020
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Tirumala Industries Vs Deputy Commissioner (ST)-06-07-2020
Petition For restoration of registration.
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Bioveda Action Research Company Vs Addl Director General -HC-13-02-2020
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Bioveda Action Research Company Vs ADDL Director General-04-08-2020
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UoI Vs Arora And Company -04-08-2020-SC
Form GST TRAN-1
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Director-General Of Anti-Profiteering Vs Durga Marketing Pvt Ltd -23-07-2020
Anti-profiteering - s.171 of the CGST Act, 2017.
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Downtown Auto Pvt Ltd Vs UoI -19-02-2020
Transitional Credit
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Pazhayidom Food Ventures Pvt Ltd Vs Superintendent Commercial Taxes -24-07-2020
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Amani Machine Centre Vs State Tax Officer-30-07-2020
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Amit Beriwal Vs State Of Odisha-27-7-2020
Petitioner, who is in custody for ITC froud, has filed the instant bail application.
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Notification No. 28/2020 – Central Tax
Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from April,2020 to September, 2020.
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Jeelani Vs ASTO -29-07-2020
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Devices Distributors Vs ASTO -25-07-2020
Detention of goods under section 129 of CGST Act,2017
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TAMIL NADU COOPERATIVE SILK PRODUCERS FEDERATION LTD -22-10-2020-AAR
Section 51 of CGST Act, 2017.
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Delhi International Airport Ltd Vs UoI -30-07-2020
Petitioner has been denied the Input Tax Credit of tax paid by it on works contract services as well as goods and services used in the construction of an immovable property (other than plant and machinery), despite such goods and services being used for purposes of business and to provide taxable supplies liable to GST.
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VKC Footsteps India Pvt Ltd Vs UoI -24-07-2020
For Refund of unutilized ITC Amont
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Shahil Traders V/s State of gujarat-29-01-2020
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S.K. Aagrotachh -AAAR-24-12-2020
Classification of goods undar KGST Act,2017
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Praidhi Jain V/S State -20-01-2020
Bail Application
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N Ranga Rao & Sons Pvt Ltd-18-09-2020-AAR
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HACH DHR India Pvt LTD -07-01-2020-AAR
Classification of Laboratory Reagents.
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GOA INDUSTRIAL DEVELOPMENT CORPORATION -17-10-2019-AAR
AAR Under Section 98 of CGST Act-2017.
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ASIATIC CLINICAL RESEARCH PVT LTD-24-09-2019-AAR
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ALCON CONSULTING ENGINEERS INDIA PVT LTD -25-09-2019-AAR
Section- 7 and Section- 9 of CGST Act-2017
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ABB India Ltd v/s Union of India -01-01-2020
SECTION 129 OF THE CGST Act ,2017
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Western concession Pvt Ltd.-07-10-2019
Section -100 of CGST Act -2017
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UC Infosystems Pvt Ltd Vs UoI -28-07-2020
Form GST TRAN -1.
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Affiniti Enterprises Vs UoI -28-07-2020-NAA
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Ankit Babeley Vs State Of MP -15-07-2020
Form GST TRAN -1.
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MR Hitech Engineers Pvt Ltd Vs State Tax Officer -15-07-2020
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MCP ENTERPRISES V/S STATE OF KERALA -18-12-2019
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Life Health Foods Pvt LTD -03-12-2019-AAR
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KUSHAL LTD V/S UOI -17-12-2019
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Kalpana Stores vs The State Of Tripura & Others on 17 December, 2019
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INFOBASE SERVICES PVT LTD-24-12-2019-AAR
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M/S. INDIAN COMPRESSORS LTD., VERSUS UNION OF INDIA AND ANOTHER -04-10-2019
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Devrajbhai vikrambhai sambad V/S State of Guajrat-18-12-2019
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Assistant Commissioner, Central tax, Puna V/S Lions club of Poona Kothrud-14-07-2019-AAAR
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Kiran Choubey Vs State Of Gujarat -24-07-2020
Form MOV-11
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Special Wire Products Pvt Ltd Vs Deputy/ Assistant Commissioner GST and Central Excise -22-07-2020
Restoration of registration.
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Kalagarla Suryanarayana Son -10-12-2019-AAR
Tamarind Seed is classifiable under Schedule I as per Sr. no. 70 of 1/2017-CTR under Tariff Item 1207 and applicable rate of tax is @5% GST
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KPC Projects Ltd -25-11-2020-AAR
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Macro Media Digital Imaging Pvt Ltd -10-12-2019-AAR
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Sree And Company-09-12-2019
Supply of print on flex is classifiable as Goods only as per s.7 of the CGST Act, 2017 r/w Schedule II, Sl. no. 1(a) of the Act; such "goods" are covered under Tariff Item 4911 and attracts GST @12%, Sr. no. 132 of Schedule II of 1/2017-CTR - Supply of print on flex used for non-commercial purpose does not change the classification per se and attracts the same rate of tax of 12%: AAR
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Som Distilleries Pvt Ltd Vs Directorate General Of GST Intelligence -22-07-2020
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Uflix Industries Vs UoI -24-07-2020
The present petition was filed in challenge of orders directing attachment of the petitioner's bank account - The petitioner claimed that such orders were issued without jurisdiction or authority of law and were in violation of the principles of natural justice.
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Dhamtari Krishi Kendra Vs UoI -17-07-2020
Form GST TRAN-1
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Patanjali Ayurved Ltd Vs UoI -24-07-2020-NAA
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Jian International Vs CGST -22-07-2020
The present petition was filed by the petitioner seeking that directions be issued to the respondent-Revenue to disburse refund claimed by the petitioner u/s 54 of the CGST Act - The petitioner also sought that interest be granted to it as per Section 56 of the DGST/CGST Act.
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Pitambra Books Pvt Ltd Vs UoI -23-07-2020
For GST Refund Issue
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Sawariya Traders Vs State Of Gujarat -20-07-2020
Writ applicant has prayed for reliefs viz. for quashing the MOV-11, directing release of goods and vehicle without demanding any security etc.
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Hasimkhan Liyakatkhan Pathan Vs State Of Gujarat -14-07-2020
Form GST -DRC- 07 u/s 74 of CGST Act-2017
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Mayank Sikarwar Vs State Of UP -07-07-2020
Assessing Authority cancelled the petitioners GST registration on 19.9.2019 under Section 29(2)(c) of the Act, 2017 - petititioner had, thereafter, filed an application for revocation of the cancellation.
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Bansal Sales Corporation Vs UoI -22-07-2020
Petition has been filed challenging the letter dated 11th June, 2020 and summon dated 06th July, 2020 issued by respondent No.3 whereby the petitioner has been asked to deposit Rs.2,69,21,228/- being alleged as inadmissible input tax credit and file DRC-03 challan without initiating any adjudication process either under Section 73 or Section 74 of the Act, 2017.
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Apex Meadows Pvt Ltd Vs UoI -20-07-2020
Petition, besides challenging the vires of Section 171 of the Act, 2017 and Chapter XV of Rules, 2017, particularly Rules 126, 127 and 133 thereof, impugns the order dated 6th December, 2019 passed by the respondent No.2 National Anti-Profiteering Authority holding the petitioner, a builder, to have profiteered by an amount of Rs.3,45,22,974/- during the period of investigation and directing the petitioner to refund the said amount to the buyers of the flats under construction by the petitioner.
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Shree M Revathi Printers Vs Ministry Of Finance -22-07-2020
Petitioner challenges the order attaching its bank account for realising the tax dues amounting to a sum of Rs.83,58,962/-.
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Reckitt Benckiser India Pvt Ltd Vs UoI -20-07-2020-NAA
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Standard Agricultural Works Vs ACST -17-07-2020
The present petition was filed by the petitioner to challenge the cancellation of its registration.
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Sachin Enterprises Vs Assistant Commissioner Division -21-07-2020
Petition challenges the order dated 19th September, 2019 passed by the respondent u/s 54 of the CGST Act, 2017.
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S Two Solution Vs Assistant Commissioner -17-07-2020
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Nitin Jain Vs Directorate General Of Goods And Service Tax Intelligence -16-07-2020
The petitioner, an individual, is the proprietor of two firms, both of which are facing proceedings for alleged evasion of tax - Proceedings were initiated against the petitioner for offences u/s 132(1)(a) (b) (c) (d) read with 132 (1) (i) (ii) - Thereafter, the petitioner was arrested as per provisions of Section 69 of the CGST Act - The petitioner's application for default bail u/s 167(2) of the CrPC was dismissed, thus leading to the present petition.
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Genpact India Pvt Ltd Vs UoI -21-07-2020
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M/S CERA SENITARYWARE LTD V/S STATE OF GUJARAT -17-07-2020
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Apar Industries Ltd -18-03-2020-AAR
Authority has no jurisdiction to pass ruling on such matters pertaining to supply of goods or services or both which are being undertaken outside Maharashtra State by a different and distinct entity - without going into the merits of the case, the application is rejected as not maintainable: AAR
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Madhurya Chemicals -08-03-2020-AAR
Shatamrut Chyavan is an animal feed supplement and is correctly classifiable under heading 2309 9010 and attracts Nil rate of GST in terms of Sl. no. 102 of 02/2017-CTR: AAR
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Sundharams Pvt Ltd -18-03-2020-AAR
Section 17(5)(d) of the CGST Act, 2017 provides that no ITC is available in respect of any goods or services received by a taxable person for construction of an immovable property on his own account even if such inputs and input services are used in the course and furtherance of business.
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Anup Ashopa Vs UoI -07-07-2020
It was alleged that ITC to the tune of Rs 100 crores was availed in such a manner - The petitioner filed the present application seeking to be released on bail - The petitioner claimed that two other persons who were arrested along with him, had already been released.
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Samsonite South Asia Pvt Ltd Vs UoI -20-07-2020
Anti profiteering - The present petition was filed to challenge the constitutionality and legality of the National Anti Profiteering Authority as well as Section 171 of the Central Goods and Services Tax Act and Rule 126 of the Central Goods and Services Tax Rules.
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Saraf Industries Vs Assistant Commissioner -10-07-2020
Application for refund u/s 54 of the CGST Act -2017
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Vippy Industries Ltd -28-2-2020-AAR
Preparation of a kind used in Animal feeding - bio processed meal is classifiable under HSN Code 2309 9090 and is exempted in terms of Sl. no.102 of 02/2017-CTR - Mistake/errors occurred on the face of the earlier order 01/2020 dated 02.01.2020 [ 2020-TIOL-48-AAR-GST ] passed by the Authority, hence rectified: AAR
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VE Commercial Vehicles Ltd -02-06-2020-AAR
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Agarwal Coal Corporation Pvt Ltd -08-06-2020-AAR
Coal handling and distribution charges will be taxable @18% and not @5% wherever supply of such services only is intended to be expressly made to a customer - Input tax credit availed as per the conditions specified in s.16 of the Act shall be allowed for discharging the liability towards supply of coal and supply of coal handling and distribution charges respectively: AAR
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Atriwal Amusement Park -09-06-2020-AAR
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Director General Of Anti-Profiteering Vs Mahindra Lifespace Developers Ltd -04-07-2020
Anti-Profiteering - S.171 of the CGST Act, 2017.
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Guru Shoe Components And Company Vs GST COUNCIL -03-06-2020
GST TRAN -1
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Pitambra Books Pvt Ltd Vs UoI -17-07-2020
The present application was filed by the applicant seeking early hearing of the matter as well as seeking that directions be issued to accept the petitioner's application seeking disbursal of refund for the relevant period.
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Director General Of Anti-Profiteering Vs Adarsh Thought Works Pvt Ltd -10-07-2020 -NAA
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Atal Bihari Vajpayee Institute Of Good Governance And Policy Analysis -02-03-2020- AAR
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Halliburton Offshore Services Inc -13-05-2020 -AAR
The reimbursement towards LIH equipment can be considered to be a supply u/s 7 of the CGST Act - Such amount is classifiable as Supply of Goods as per Section 7 of the Act .
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Jabalpur Hotels Pvt Ltd -08-06-2020 -AAR
The ITC of tax paid on lifts procured and installed in the hotel building shall not be available to the applicant as the same is blocked in terms of Section 17(5)(d) of the CGST Act, becoming an integral part of the building: AAR
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Methodex Systems Pvt Ltd -05-3-2020 -AAR
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Ushabala Chits Pvt Ltd -05-05-2020
Applicant has sought a ruling on the following issues - (a) whether the interest/penalty collected for delay in payment of monthly subscription by the members forms a supply under GST, and, (b) If the said interest/penalty is a supply, what is the classification and rate of tax applicable on the said supply.
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Leprosy Mission Trust India -05-05-2020
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Integrated Project Logistics Pvt Ltd Vs UoI -16-07-2020
Form GST TRAN -1.
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Jai Sai Ram Mech And Tech India Pvt Ltd Vs UoI -16-07-2020
pplicant seeks recall/revoke/modification or vacating the order dated 26th June, 2020 and seeks refund of the amount deposited by the Applicant as soon as law amending Section 50(1) of CGST Act, 2017 is enacted/notified.
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PR Mani Electronics Vs UoI -12-07-2020
Form GST TRAN-1
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Lakshmi Tulasi Quality Fuels -05-05-2020
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Sri Satya Sai Water Supply Project Board -17-01-2020
Services procured by applicant fall under Sl. no. 25 (ii), heading 9987 [Maintenance, repair and installation (except construction) services] attracting tax rate of 18% GST under 11/2017-CTR: AAR
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Sri Venkata Vijaya Durga Traders-0-12-2019
Classification of Tamarind seed under HSN 1207.
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Director General Of Anti-Profiteering Vs Neeva Foods Pvt Ltd -06-07-2020
Anti-Profiteering - s.171 of the CGST Act, 2017 .
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Halliburton Offshore Services Inc (Oil India) -13-05-2020
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Andhra Pradesh State Road Transport Corporation -05-05-2020
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Halliburton Offshore Services Inc (Drill Bits) -25-02-2020
Import of drill bits for supply to ONGC at its location in India involves two supplies namely, import into India and indigenous movement from port of import to ONGC's location - Essentiality certificates are required in respect of import of drill bits into India under sr. no. 404 of 50/2017-Cus and another for indigenous movement under 3/2017-CTR: AAR
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Master Minds -05-03-2020-AAR
Services of provision of food and accommodation to students pursuing the CA (Inter & Final) and ICWA (Inter & Final) exams courses are liable to GST under the same notification 12/2017-CTR as amended since applicant has not qualified as an educational institute for entitlement to the exemption under Entry no. 14, 66(a) of 12/2017-CTR: AAR
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RR Distributors Pvt Ltd Vs CCT, GST -14-07-2020
For Form GST TRAN-2.
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Ess Aar Automotive Pvt Ltd Vs UoI -14-07-2020
Petition has been filed seeking a direction to the respondents to immediately credit the already sanctioned Central Goods and Service Tax component of the provisional refund amount and to refund the balance amount to the petitioner.
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Futuredent -11-03-2020
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Portescap India Pvt Ltd -12-03-2020
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Rishabh Chopra -11-03-2020
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Hitachi Power Europe Gmbh -11-03-2020
Salary Paid entry for Expat Employees as par indian accounting requirement will not attract GST-AAR.
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A Raymond Fasteners India Pvt Ltd -17-03-2020
Threaded metal nuts merit classification under Tariff Item 7318 1600 of the CTA - Applicant should have applied for each product individually since classification is sought for each individual product, hence in respect of only the first product a ruling is given and not in respect of the balance nine products: AAR
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Ashish Arvind Hansoti -12-03-2020-AAR
Applicant is not entitled to claim ITC of GST paid on inputs and input services used for construction of commercial immovable property, which is subsequently used for renting - since the Orissa High Court decision in Safari Retreats P Ltd. has not attained finality as the department has filed an appeal in the Supreme Court, same cannot be relied upon: AAR
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Liberty Translines -05-03-2020
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Posco India Steel Distribution Centre Pvt Ltd -05-03-2020-AAR
Applicant issues consignment note, however, the actual transaction is done through the third-party transporter (who also issues consignment note) - classification of the services supplied by applicant would be under heading 996511 - GST applicable would be as mentioned in Entry 9(iii) of 11/2017-CTR i.e. @5% without ITC - as the third party transporters are not charging any GST on services supplied by them to applicant, there is no question of availment of ITC: AAR
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Sharda Chemicals Vs UoI -29-06-2020
Form GST TRAN-1.
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Subhas And Company Vs CCGST -24-06-2020
Form GST-TRAN -1.
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High Tech Refrigeration And Air Conditioning Industries -25-06-2020
Since the location of the supplier is Goa but goods are supplied on behalf of a registered person outside Goa to a place in Goa, the place of supply would be outside Goa as per section 10(1)(b) of the IGST Act - Nature of supply made by the applicant is to be treated as a supply of goods in the course of interstate trade or commerce and tax is to be charged accordingly: AAR
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Springfields India Distilleries -25-06-2020
Hand Sanitisers manufactured by the applicant are of the category of Alcobased hand sanitisers and are classifiable under heading 3808 of HSN to which rate of GST applicable is @18%.
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JS Pigments Pvt Ltd Vs State Of West Bengal -08-07-2020
Petitioner submits that unless they are allowed to make copies of the seized documents by the respondent no.3, DG GSTI, the appellant/petitioner is not in a position to participate in the proceedings.
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Vij Engineers And Consultants Pvt Ltd Vs UoI -10-07-2020
Constitutional validity of Section 16(2)(C) of the CGST Act, 2017 and Rule 86A of the CGST Rule 2017 .
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Watermelon Management Services Pvt Ltd Vs CCT -29-06-2020
Petition has been filed challenging the impugned order dated 03rd June, 2020 passed by respondent No.1 whereby it has kept the provisional attachment orders dated 05th March, 2020 as well as corrigendum dated 01st June, 2020 alive after specifying that the reason for attachment was that proceeding under Section 67 of the CGST Act, 2017 was pending against the petitioner
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Mansi Oils And Grains Pvt Ltd -29-06-2020
Sale of the assets of the applicant by NCLT appointed liquidator is a supply of goods by the liquidator, who is required to take registration u/s 24 of the GST Act.
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IZ Kartex Named After P G Korobkov Ltd-29-6-2020
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Swayam -29-06-2020-AAR
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Leprosy Mission Trust India -29-06-2020
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Uma Shankar Aggarwal Vs UoI -05-06-2020
Petitioner has filed bail application under Section 439 of Cr.P.C.
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Sri Gopikrishna Infrastructure Pvt Ltd Vs State Of Tripura -05-06-2020
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Ceamen Electronics Vs UoI -19-06-2020
Form GST-TRAN-I.
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Director General Of Anti-Profiteering Vs Vijetha Supermarkets Pvt Ltd -26-06-2020
Anti-Profiteering - s.171 of the CGST Act, 2017.
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Director General Of Anti-Profiteering Vs Pivotal Infrastructure Pvt Ltd -26-06-2020
Anti-Profiteering - s.171 of the CGST Act, 2017.
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Alstone International Vs UoI -26-06-2020
Form GST TRAN-1.
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Ess Aar Automotive Pvt Ltd Vs UoI -26-06-2020
Form GST TRAN-1.
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SS Automotive Pvt Ltd Vs UoI -26-06-2020
From GST TRAN-1.
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Weldmart International Vs UoI -26-06-2020
Form GST-TRAN -1.
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Phillips India Ltd Vs UoI -25-06-2020
GST -Anti Profiteering s.171 of the CGST Act, 2017.
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MS Retail Pvt Ltd Vs UoI-24-06-2020
Petitioner seeks quashing of the order of 'cancellation of registration' dated 06.06.2020 passed by respondent No.3-the Assistant Commissioner of Commercial Taxes, Bengaluru - Counsel for Revenue submitted that u/s 30 of the CGST Act, petitioner can approach appropriate authority seeking revocation of cancellation of registration and that if such an application is filed in a prescribed format, the authority shall examine the same and pass appropriate orders.
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CMS Info Systems Ltd -31-10-2019
On the question of availability of Input Tax credit on purchase of motor vehicles [cash carry vans used for cash management business] and supplied post usage as scrap, Members of the Authority for Advance Ruling differed, hence a reference was made to Appellate authority.
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Bright Vijaywargi JV Vs UoI -05-06-2020
Petition filed under Article 226/227 of the Constitution of India for the issuance of a writ, in the nature of mandamus for directing the respondents to issue password to the petitioner against the provisional ID for TIN allotted to it so that it can migrate itself from VAT to GST regime and also to issue GST Registration Certificate which has not been done till date despite the fact of having sent various E-mails and letters to various authorities etc.
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Abhishek Modgil Vs State Of UT Chandigarh -12-06-2020
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Shiv Shakti Udhyog Vs UoI -19-06-2020
Form GST TRAN-I.
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Polo International Vs State Of UP -08-06-2020
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Speego Vehicles Pvt Ltd Vs UoI -23-06-2020
Form GST TRAN-1.
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Hardcastle Restaurants Pvt Ltd Vs UoI-23-06-2020
Anti-Profiteering-171 of the CGST Act-2017.
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Arien Sales And Marketing Vs Commissioner, Delhi Goods and Services Tax -23-06-2020
Form GST-TRAN-1.
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Himalaya Drug Company -15-06-2020
Anti-Profiteering - s.171 of the CGST Act, 2017.
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Director General Of Anti-Profiteering Vs Whirlpool Of India Ltd -16-06-2020
Anti-Profiteering - s.171 of the CGST Act, 2017.
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Navbharat Lpg Bottling Company -19-05-2020-AAR
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Shree Mohit Rameshpal Gupta -19-5-2020-AAR
Fuel conversion electronic parts viz. change over switch, emulator, timing advance processor, pressure gauge mainly used to help the engine of vehicles namely, motor cars, vans, buses etc. to switch over/change the fuel from petrol to CNG/LPG and vice-versa and supplied by the applicant is classifiable under HSN Code 8708 9900 and is covered by Sr.No.170 of Schedule-IV of Notification No:1/2017-Central Tax (Rate) dated 28.06.2017 as on which GST applicable is 28% (14% SGST + 14% CGST): AAR
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Shreeji Shipping -19-05-2020
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Siddhi Marine Services Llp -19-05-2020
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A B Enterprise -19-05-2020
Applicant is eligible to claim exemption benefit under Sr.No.3 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 for pure services (supply of manpower, security service) provided to Central Government, State Government, Local Authorities, Governmental Authorities, Government Entities subject to the condition that the services provided to these entities mentioned above are services provided by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution of India or in relation to any function entrusted to a Municipality under Article 243W of the Constitution of India: AAR
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Amba Township Pvt Ltd -19-05-2020
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Shree Hari Engineers And Contractors -19-05-2020
Applicant has been awarded a Tender by M/s. Railtel Corporation of India limited (A Government of India Undertaking, Ministry of Railways) and the work to be performed is that of Excavation of trenches and laying of OFC(Optical Fiber Cable) through ducts, testing, commissioning of OFC - applicant submitted that the said work is an Original work; that the end use of the Optical Fibre Cable is for the purpose of connecting with the Gram Panchayat for socio-economic development hence it is not for the purpose of Commerce, Industry or any other business or profession; that, therefore, they are entitled to claim GST @12% in terms of Sl. No. 3(vi)(a) of 11/2017-CTR.
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Indira Projects And Development Pvt Ltd Vs State Tax Officer -19-05-2020
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Scandia Motorcars Pvt Ltd Vs UoI -22-06-2020
Form GST TRAN-1
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Premier Shield Pvt Ltd Vs Commissioner Of State Goods And Services Tax -22-06-2020
Petition filed challenging the order dated 27th February, 2020 passed by respondents cancelling the petitioner's registration under the CGST Act, 2017 and for restoration of the same - Petitioner now states that in view of the subsequent events, petitioner would like to withdraw the present writ petition and file an appropriate application before the proper officer.
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Zones Corporate Solutions Pvt Ltd Vs Commissioner of CGST-10-07-2020
Petitioner had averred that refund is due to them under the provisions of the Integrated Goods and Service Tax Act, 2017 and Delhi Goods and Services Act, 2017 on account of exports made by the petitioner and supplies of computer hardware goods made to SEZ units - which are termed as 'zero rated supplies' in GST; that withholding of refund is violative of s.16 of the Act as well as sections 54 and 56 of the CGST Act, 2017,
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Procter And Gamble Home Products Pvt Ltd Vs UoI -10-07-2020
Anti-Profiteering - S.171 of the CGST Act, 2017.
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Panbase Resources Pvt Ltd -25-02-2020
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Lear India Engineering Llp -25-02-2020
Applicant has voluntarily withdrawn the question on which they had sought a ruling and which is allowed - Insofar as the question as to whether the design and development services provided by them to their entities situated abroad would fall under the category of OIDAR services, the same is not admitted in view of the proviso to section 98(2) of the CGST Act, 2017 inasmuch as the question raised is already pending before the department in view of the SCN issued to the applicant on 27.08.2018: AAR
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Shalini Manish Mittal -25-02-2020
To answer the question on which the ruling is sought would require the Authority to discuss the place of supply which is beyond the jurisdiction of the authority in view of s.97 of the CGST Act, 2017 -Application is, therefore, not maintainable and thus liable for rejection: AAR
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Security Printing And Minting Corporation Of India Ltd -25-02-2020
Heat Activated Ultra-Violet (HAUV) Polyester film with Adhesive coating and UV printing is appropriately classifiable under Chapter Heading 3919 @18% GST and not under Chapter Heading 4911@12% GST: AAR
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Goods And Services Tax Network Vs Leo Distributors -08-06-2020
Form GST TRAN-1
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C P Marble Vs UoI -18-06-2020
form GST TRAN-1
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Mitha Ram Vs State Of Punjab -16-06-2020
Petition For Regular Bail.
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Pazhayidom Food Ventures Pvt Ltd Vs Superintendent Commercial Taxes -08-06-2020
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Zones Corporate Solutions Pvt Ltd Vs Commissioner of CGST-19-06-2020
IGST - Refund.
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Associated Road Carriers Ltd Vs State Of Gujarat -15-06-2020
While the goods were in transit, the vehicle/conveyance came to be seized on the ground that the driver of the conveyance was not able to produce a valid E-way bill - Ultimately, a show cause notice was issued by the authority concerned and an order has been passed in MOV.09 dated 07.06.2020 calling upon the writ applicant to pay a particular amount of tax and penalty - Petitioner challenges this order before the High Court.
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Hari Om Company Vs State Of Gujarat -16-06-2020
Form GST MOV-10.
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Thadukkassery Service Cooperative Bank Ltd Vs State Tax Officer -16-06-2020.
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Mount Fab Packaging Llp -11-03-2020
BOPP (Biaxially Oriented Polypropylene) Laminated PP Woven Sacks used in packaging industries are appropriately classifiable under Chapter 39 of the GST Tariff and not 6305 of the GST Tariff: AAR
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Magnam Netlink Pvt Ltd -19-03-2020
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Sawai Manoharlal Rathi -19-05-2020
Going by the definition of "aggregate turnover", the Applicant is required to consider the value of both the taxable supply i.e. "Renting of immovable property" and exempted supply of service provided by way of extending deposits, loans or advances for which they earned interest income, to arrive at "Aggregate Turnover" to determine the threshold limit for the purpose of obtaining registration under the GST Act: AAR
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Deendayal Port Trust -11-3-2020-AAR
"Input Tax Credit" shall be NOT be available on the project development services like Programme management consultancy, Marketing Consultancy, Land levelling and other related works, Roads, Water, Electricity, & Drainage Infrastructure and other related works for development of Smart Industrial Port City (SIPC) i.e. construction of an immovable property.
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Jay Jalaram Enterprises -11-03-2020
J.J.'s POP CORN manufactured from raw corn/maize grains, which, by heating turn into puffed corns/popcorns and then to make it palatable other ingredients like salt and turmeric powder along with oil are added to it fits the description as 'Prepared foods obtained by the roasting of cereal' -classifiable under residual tariff entry CSH 1904 10 90; attracts GST @18%, Entry Sr. No. 15 of Schedule III of Notification No.1/2017-CTR: AAR
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Pratham Agro Vet Industries -17-3-2020
Rice Bran (22+Oil) shall be classified under Chapter heading 3825 9000 as the residual entry of the miscellaneous chemical products and attracts rate 9 % CGST and 9 % SGST under vide Sr no 98 of Schedule III of notification 1/2017-CTR: AAR
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Dipesh Anil Kumar Naik -19-05-2020
Activity of the sale of developed plots would be covered under the clause 'construction of a complex intended for sale to a buyer' - Thus, the said activity is covered under 'construction services' and GST is payable on the sale of developed plots: AAR
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Amba Industrial Corporation Vs UoI -18-06-2020
Form GST TRAN-1
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Poonam Anand Kishore Vachhani Vs ACCT -17-06-2020
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UoI Vs Brand Equity Treaties Ltd -19-06-2020
Stay Order on GST TRAN-1 by Supreme Court.
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ARG Electricals Pvt Ltd-18-05-2020
AVVNL is involved in the business of supplying electricity (goods) and is receiving consideration for the same - supply is rightly chargeable @18% GST: AAR
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KSC Buildcon Pvt Ltd -18-05-2020 AAR
Work undertaken by applicant for development work of mines including the earthwork of drilling, excavation, removal, transportation of green marble/serpentine and dumping of waste material is a 'support service to mining' and is covered under HSN 998622 and attracts GST @18% in terms of 11/2017-CTR: AAR
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Prasar Bharti Broadcasting Corporation Of India-19-05-2020
Applicable rate of tax on renting of cabs is 5% with limited ITC (of input services in the same line of business) and 12% with full ITC - if facility provided by a taxpayer for transportation of employees is not obligatory under any law then no ITC will be available: AAR
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Sarda Bio Polymers Pvt Ltd--07-05-2020-AAR
Psyllium Husk Powder/Isabgol, a preparation made from Psyllium plant or its parts is classifiable under HSN 1211 9302 and attracts GST @5%, Sr. no. 73, Schedule I of 1/2017-CTR - product specific entry cannot be overridden by general/residual entry - CBIC clarification 332/2/2017-TRU dt. December 2017 relied upon - applicant's contention that it is chargeable @18% under Entry 453, Schedule III of 1/2017-CTR is unacceptable: AAR
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Sunil Kumar Gehlot -07-05-2020
Mehendi/Henna powder is a preparation for use on the hair and is covered under Chapter 33 (Heading 3305) and will attract GST @18%, Sr. no. 59, Schedule III of 1/2017-CTR - Not covered at Sr. no. 78A of Schedule I of 1/2017-CTR: AAR
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Ruby Mills Ltd -12-03-2020
Fusible Interlining Fabrics of cotton (FIFC) is correctly classifiable under HSN Code 5903: AAR
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Uttarakhand Forest Development Corporation -17-03-2020
Services received from unregistered transporters by applicant falls under GTA service [11/2017-CTR refers] and the same are covered under RCM in terms of 13/2017-CTR - Form 2.1 issued by applicant is to be treated as a consignment note: AAR
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Uttarakhand Forest Development Corporation-29-03-2020-AAR
Royalty payable to Govt. of Uttarakhand in respect of Reta, Bazri & Boulders extracted as per permission of govt. authorities is chargeable to tax under RCM at the same rate as on supply of like goods involving transfer of title in goods i.e. 5% and w.e.f 01.01.2019 @18%: AAR
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Nagri Eye Research Foundation -19-05-2020-AAR
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NEC Technologies India Pvt Ltd -19-05-2020
Automatic Fare Collection System (AFC) is to provide seamless travel with single smart card/ticket on city BRTS and City Bus Services - Supply made by applicant under the Automatic Fare Collection (AFC) project would qualify as 'composite supply'; it does not qualify as an Original works meant predominantly for use other than commerce, industry or any other business or profession so as to attract GST @12% - Supply is classifiable under HSN Code 8470 and attracts GST @18%: AAR
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Raj Quarry Works -19-05-2020-AAR
Services provided by State of Gujarat to M/s Raj Quarry Works for which Royalty is being paid by applicant - Activity undertaken by the applicant is classifiable under Heading 9973 (Leasing or rental services, with or without operator), Serial No. 257 (Licensing services for the right to use minerals including its exploration and evaluation) sub-heading 997337 of Notification Number 11/2017-C.T. (Rate), dated 28-6-2017; activity attracts 18% GST under RCM - applicant is not covered under exclusion clause 1 of Sr. No. 5 of the Notification 13/2017-CTR, therefore, applicant is liable to discharge tax liability under reverse charge mechanism vide Notification No. 13/2017-C.T. (Rate): AAR
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SK Impex Vs UoI-11-06-2020
Form GST TRAN-1.
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SK Green Home Appliances Pvt Ltd Vs UoI -11-06-2020
Form GST TRAN-1
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Remankhan Belin Vs State of Gujarat -08-06-2020
Form GST MOV-11.
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Mangla Hoist P Ltd Vs UoI -17-07-2020
Form GST TRAN-1
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UoI Vs Chogori India Retail Ltd -03-06-2020
file form GST TRAN-1.
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Tarun Bassi Vs State of Punjab -12-06-2020
Petitioner is proprietor of M/s Broadway Sales Corporation engaged in the business of trading in iron and steel products - Petitioner was arrested on 25.09.2019 u/s 69 of the Punjab GST Act on the allegation that the petitioner had passed on Input Tax credit by issuing sale bills to various parties without supply of goods
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Sri Hanumanthappa Pathrera Lakshmana Vs State-11-07-2020
Petitioner has filed petition u/s 438 of the CrPC for grant of anticipatory bail
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SKH Sheet Metals Components Vs UoI -16-06-2020
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Colgate Palmolive India Ltd Vs State of Gujarat -11-06-2020
Petitioner is aggrieved by the SCN issued on 01.06.2020 under Section 129 (3) of the CGST Act/SGST Act and the detention order dated 01.06.2020 under Section 129(1) of the CGST Act / CGST Act 2017.
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Uflix Industries Vs UoI -08-06-2020
Petition has been filed challenging the attachment order dated 18th March, 2020 issued by respondent No.3 on the ground that it has been issued without jurisdiction - From the paper book, it is revealed that the petitioner, prior to filing of the present writ petition, had filed objections to the impugned attachment order under Rule 159(5) of the CGST Rules, 2017.
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Bhatia Confectioners -08-07-2020
Anti-Profiteering - s.171 of the CGST Act, 2017.
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Director-General Of Anti-Profiteering Vs Prasad Media Corporation Pvt Ltd -07-07-2020
Anti-Profiteering - s.171 of the CGST Act, 2017.
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Director General Of Anti-Profiteering Vs Gaursons Realtech Pvt Ltd -07-07-2020
Anti-Profiteering - s.171 of the CGST Act, 2017.
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Saint-Gobain India Pvt Ltd -17-03-2020
Applicant seeks an advance ruling in respect of the following question viz. whether the proposed product is classifiable as 'glass-fibre reinforced gypsum board' and the applicant can avail the benefit of the concessional rate of tax under Schedule II of 1/2017-CTR.
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Isprava Hospitality Pvt Ltd -17-03-2020-AAR
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Core Project Engineers And Consultants Pvt Ltd -17-03-2020
Applicant is providing Mapping services, purpose is to identify un-permitted construction areas, to various municipal corporations and councils - such services are covered under Article 243W of the Constitution as functions entrusted to the municipality, being pure services, are exempted in terms of Sl. no. 3 of 12/2017-CTR: AAR
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Lifestyle International Pvt Ltd- 04-06-2020
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Director General Of Anti-Profiteering Vs Vikas Parks Pvt Ltd -27-05-2020
Anti-Profiteering - Section 171 of the CGST Act, 2017.
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Salasar Techno Engineering Ltd Vs State Of UP -09-06-2020
- Sohan Lal Commodity Management Pvt Ltd Vs State Of UP -02-06-2020
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ID Fresh Food India Pvt Ltd -22-05-2020
Product 'Whole Wheat Parota, Malabar Parota' is neither khakhra, plain chapatti or roti - Impugned products are not ready to eat food preparations like khakhra, plain chapatti or roti but require further processing for human consumption as admitted by applicant - Therefore, impugned products are classifiable under Chapter Heading 2106, not CH 1905 as claimed and is not covered under Entry no. 99A of Schedule I to 1/2017-CTR which entry attracts GST @5%: AAR
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Sri Venkateshwara Agencies -02-03-2020
Parlour would fall within the term 'eating joint' and supply of ice cream along with or without service activities would fall within the definition of 'Restaurant service'; attract GST @5%, Sl. no. 7(ii) of 11/2017-CTR without ITC - Sale of bulk ice creams to caterers as takeaway (Party orders) does not involve any service and, therefore, is to be reckoned as supply of goods, hence 11/2017-CTR is not applicable - Supply/serving of ice creams with ingredients like fruits or topping as per guest requirements at customers premises is covered under Sl. no. 7(iv) of 11/2017-CTR and attracts @5% GST (from 15.11.2017 to 30.09.2019 under Sl. no. 7(v), GST @ 18%) - ice cream and allied products sold to pushcart vendors does not involve any element of service, hence 11/2017-CTR is inapplicable: AAR
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Penna Cement Industries Ltd -02-03-2020-AAR
IGST is chargeable on ex-factory inter-state supplies since although the goods are made available by the supplier to the recipient at the factory gate, this is not the point where the movement terminates since the recipient
subsequently assumes the charge for transportation of the goods up to the destination in another state - place (in the other State) where the goods are destined turns out to be 'place of supply' in terms of section 10(1)(a) of the IGST Act - consequently, the 'location of supplier' and the 'place of supply' fall under different States and the supply qualifies as inter-State supply: AAR -
Gubba Cold Storage Pvt Ltd -04-01-2020
Applicant is dealing in services which are in the nature of storage and warehousing of agricultural produce, food grains including pulses and rice etc. - they are renting or leasing of agro machinery or vacant land with or without structure incidental to its use in relation to agricultural produce and they are using leased premises for storage of agricultural produce which is exempted from GST and lessor is insisting to pay GST on lease charges and the lessee has denied to pay GST on lease charges where the lessee is using the premises for storage of agricultural produce only - applicant, therefore, seeks to know the tax implications in respect of the aforementioned activities.
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Apsara Cooperative Housing Society Ltd -17-03-2020
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CEAT Ltd -17-03-2020
Questions raised by the applicant viz. whether their dealer is required to reverse ITC proportionate to the reduction in the value of supply; whether the applicant can issue commercial credit note to its dealers for post sale discounts without charging GST, does not pertain to matter in respect of which an advance ruling can be sought under the CGST Act, therefore, the application is not maintainable: AAR
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Woodkraft India Ltd -17-03-2020
Questions raised by the applicant do not pertain to the activity being undertaken or proposed to be undertaken after the appointed day - questions posed are not maintainable under the provisions of s.95 of the CGST Act, 2017 - application is, therefore, rejected: AAR
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Haryana Petro Oils Vs UoI -19-06-2020
file Form TRAN-I
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Subhash Joshi Vs DGGI -03-07-2020
Petitioner has challenged the notice dated 20th June, 2020 whereby the premises of the petitioner has been sealed under the provisions of the CGST Act, 2017.
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Mohit Vijay Vs UoI -02-06-2020
Whether since there are several contradictions in case put forward by the assessee before the Settlement Commission which remain unanswered and therefore the case ought not have been settlement before answering those questions - YES
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Darshan Dinesh Patel Vs Commissioner of CGST -18-02-2020
Wrong availment of Input Tax Credit and passing the same to the buyer - Application is filed under Section 439 of the Code of Criminal Procedure, 1973, for regular bail in connection with offence registered in the context of s.132(1)(b) of the CGST Act, 2017.
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Director General Of Anti-Profiteering Vs Phillips India Ltd -19-05-2020
Anti-Profiteering - s.171 of the CGST Act, 2017.
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Director General Of Anti-Profiteering Vs Tanya Enterprises -19-05-2020
Anti-Profiteering - s.171 of the CGST Act, 2017.
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Watermelon Management Services Pvt Ltd Vs CCT -29-05-2020
Present writ petition has been filed by the petitioner challenging the provisional attachment order dated 05th March, 2020 issued by respondent No.1 to the petitioner's bankers - Petitioner states that in the absence of any notice issued under Section 74 of the CGST Act, 2017, no order of attachment under Section 83 of the Act, 2017 could have been passed by the respondents.
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Hombale Constructions And Estates Pvt Ltd -20-05-2020
Works Contract Service provided by applicant to National Centre for Biological Sciences (NCBS) for construction of hostel building is liable to tax @18% as such supply is covered under Item no. 3(xii) of 11/2017-CTR - NCBS is not covered under the definition of a 'government entity' as per clause (x) of 11/2017-CTR so as to be covered under Entry 3(vi) of 11/2017-CTR and attract GST @12%: AAR
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Lsquare Eco Products Pvt Ltd -20-05-2020 -AAR
Kraft paper made honeycomb board is classifiable under heading 4808 9000: AAR
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Mahalakshmi Mahila Sangha -21-05-2020
Supply of services in the form of supply of food and drinks to Educational institutions is covered under Entry no. 66 of 12/2017-CTR and is exempted - amount received for such exempted service is not liable for tax deduction at source u/s 51 of the Act: AAR
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Sai Motors -20-05-2020
Retrofitted vehicle (scooter) to enable it to be driven by a disabled person merits classification under heading 8711 2019 and attracts GST @28% - tax paid on purchase of such vehicle (scooter) is entitled for ITC - contention of applicant that such retrofitted scooter merits classification under heading 8713 1090 and would attract GST @5% [Entry 243, Schedule I to 1/2017-CTR] as 'Carriage for disabled person' is untenable: AAR
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Rajesh Arora Vs UoI -26-05-2020
Petitioner has sought regular bail for offences allegedly committed under s.132 of the CGST Act, 2017.
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GK Enterprises -05-03-2020-AAR
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Arihant Plast -13-03-2020
Applicant had filed an application dated 02.03.2020 seeking to know the classification and tax rate in respect of Parts of sprinkler system etc. exclusively meant for use in sprinklers and drip irrigation system but sold in isolation as parts and not as a complete system - later, vide letter dated 06.03.2020, the applicant sought to revoke the application filed citing unavoidable circumstances.
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Tiruchengode Agricultural Producers Cooperative Marketing Society Ltd -AAR -27-02-2020
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Thinklab Edusoft Llp -13-03-2020
Applicant seeking ruling in the matter of availability of FIRC in respect of export proceeds with respect to services for funds received through service providers like Paypal, Worldremit etc.; documents required for export without payment of tax to prove receipt of proceeds in foreign currency in case FIRC is not receivable in case of such transactions; measure to be followed in case any refund proceeds are due to non-availability of FIRC or any other supporting documents being relied upon by department.
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Director General Of Anti-Profiteering Vs JK Helene Curties Ltd -11-05-2020
Anti-Profiteering - s.171 of the CGST Act, 2017.
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Wework India Management Pvt Ltd -06-03-2020
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Tata Coffee Ltd -19-03-2020-AAAR
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Maarq Spaces Pvt Ltd -04-05-2020
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Acharya Shree Mahashraman Chaturmas Pravas Vyavastha Samiti Trust -02-03-2020
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Nurserymen Cooperative Society Ltd -04-05-2020
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Sahej Realcon Pvt. ltd.-19-03-2020Anti-Profiteering - s.171 of the CGST Act, 2017
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Maheshwari Infratach Pvt Ltd.-20-04-2020
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Namakkal Agricultural Producers Cooperative Marketing Society Ltd -27-02-2020
As the issues on which Advance Ruling is sought by the applicant is already pending before the appropriate jurisdictional
authority, application is not admitted and rejected in view of the provisions contained in the first proviso to section 98(2) of the Act, 2017: AAR -
Britannia Industries Ltd-25-02-2020
UHT Sterilized Flavoured Milk marketed under the brand name 'Britannia Winkin' Cow Thick Shake' is not classifiable under Tariff Heading 0402/0404 but under CTH 2202 9930: AAR
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Shree Motors Vs UoI -18-03-2020
Form GST TRAN-1
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Shiv Agro Vs State Of Gujarat -11-05-2020
form GST MOV-11.
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Pivotal Infra. Pvt. Ltd. -19-03-2020
Anti-Profiteering - s.171 of the CGST Act, 2017.
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Cloudtail India Pvt. ltd. -20-04-2020
Anti-profiteering - Section 171 of the CGST Act, 2017.
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Director General Of Anti-Profittering Vs Litecon Industries Pvt Ltd -13-04-2020
Anti-Profiteering - s.171 of the CGST Act, 2017
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Director General Of Anti-Profiteering Vs Samsonite India -05-05-2020
Anti-Profiteering - s.171 of the CGST Act, 2017.
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Director General Of Anti-Profittering Vs Azeagaia Development Pvt Ltd -05-05-2020
Anti-Profiteering - Section 171 of the CGST Act, 2017.
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Director General Of Anti-Profiteering Vs Printing Machine Solutions -05-05-2020
Anti-Profiteering - s.171 of the CGST Act, 2017.
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Law Weekly Journal -27-02-2020
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Rich Dairy Products India Pvt Ltd -10-02-2020
Applicant had sought a ruling on the issue of classification of goods manufactured by them inasmuch as whether Carbonated Fruit Juice falls under Fruit Juices or Aerated drinks.
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Paresh Nathalal Chauhan Vs State Of Gujarat -05-05-2020
Application is filed seeking bail under Section 439 of the Code of Criminal Procedure, 1973 in respect of the offence punishable under Section-132(1)(b)(c) of the CGST Act.
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Anil Kumar Agrawal -04-05-2020
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Biocon Ltd -04-05-2020
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Swamy Kshethra Development Authority -28-04-2020
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Ireo Hospitality Company Pvt Ltd Vs UoI -18-03-2020
Principal challenge in the batch of five petitions is to the provisional attachment order dated 7th February, 2020 issued by the Principal Commissioner, CGST Commissionerate, Gurugram attaching the bank accounts of the Petitioner.
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Shahzad Alam Vs State of UP -24-02-2020
Petitioner seeks quashing of the first information report dated 06.02.2020 registered as Case Crime No. 0350 of 2020 at P.S. Sihani Gate, District- Ghaziabad, under Sections 420, 424, 467, 468, 120-B I.P.C. and section 122/132 of the CGST Act, 2017.
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Lalit Kumar Gandhi Vs State of MP -21-04-2020
Applicant is facing trial for offence punishable under Section 409, 467, 468, 120-B and 427 of the IPC .
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Sandeep Goyal Vs UoI -05-02-2020
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Sandeep Goyal Vs UoI -17-04-2020
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Gillette India Ltd Vs UoI -21-11-2019
TRAN-1 - Petitioners' grievance in all the petitions is with respect to their inability to claim input tax credit on various eligible goods under Section 140 of the CGST Act, 2017.
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RCI Industries and Technologies Ltd Vs UoI -18-03-2020
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Brand Equity Treaties Ltd Vs UoI -05-05-2020
file TRAN-1 till date are permitted to do so on or before 30.06.2020.
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Bharti Airtel Ltd Vs UoI -05-05-2020
Allow to re-filed GSTR-3B For the Period of July-17 to Sep-17.
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Meripo Adiyya Vs State Of Andhra Pradesh -04-03-2020
Petitioner is engaged in the business of Iron & Steel - When the consignment was coming from Vidyanagar, Karnataka with all requisite documents through a vehicle, it was detained at Jeedimetla at 05:30 p.m. on 12.12.2019, and a notice under Section 129 (3) of the CGST Act 2017.
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Brandthought Retail Pvt Ltd Vs State Of Gujarat -29-01-2020
Form GST-MOV-11.
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Josco Bullion Traders Pvt Ltd Vs Commissioner -09-04-2020
confiscated of goods under Section 130 of the SGST Act,
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Kinjal Agro Spices Vs State Of Gujarat -29-01-2020
Writ applicant availed the benefit of the interim-order passed by this Court and got the vehicle, along with the goods released on payment of the tax amount and the proceedings, as on date, are at the stage of show cause notice, u/s 129 of the CGST Act and which proceedings shall go ahead in accordance with law
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Chamundeshwari Electricity Supply Corporation Ltd -23-04-2020
Applicant has sought advance ruling in respect of taxability of charges recovered for administration and pre-connection and post-connection services towards supply of electricity - As the issue is pending before Supreme Court [SLP Diary no. 24733 of 2019], the matter is sub judice and, therefore, advance ruling on the aforesaid issue cannot be given by the Authority in view of s.98(2) of the CGST Act, 2017: AAR
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Dkms Bmst Foundation India -23-04-2020
Services of Human Leukocyte Antigen (HLA) Typing received by applicant from the overseas laboratory is covered under the definition of 'healthcare services by a clinical establishment' and is hence exempted from IGST - consequently, not taxable in the hands of the applicant under reverse charge - applicant is not liable to pay IGST on the testing services performed by the overseas laboratory India on the Human Buccal Swabs sent by DKMS BMST from India: AAR
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Ideal Industrial Synergy Solutions Pvt Ltd -20-04-2020
Supply of religious books by applicant to the Madarasas (Islamic educational institutions) are supply of printed books which is covered under HSN Code 4901 and is exempted from tax under Entry no. 119 of 2/2017-CTR: AAR
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Solize India Yechnologies Pvt Ltd -23-04-2020
Supply of software which is not designed and developed specific to any customer and sold without any customisation qualifies as supply of goods' and 'supply of computer software as goods' - benefits of 45/2017-CTR and 47/2017-ITR are applicable to the supplies if the same are made to recipients covered under column no. 2 and if the conditions specified in column no. 4 are satisfied: AAR
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San Engineering And Locomotive Company Ltd -23-04-2020
Supply of power packs and the supply of freight and insurance services involved in such service shall be treated as 'supply of power packs' and the applicable tax related to such power packs at the time of supply would apply to the entire transaction - supply of commissioning/installation services supplied by the applicant are independent services and is independent of the supply of power packs: AAR
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Sri Bhagyalakshmi Trading Corporation -23-04-2020
Puffed gram commonly called as 'Fried gram' and as 'Hurigadale/Putani' in Kannada are exempt from GST if they are not branded and put up in unit containers and are liable to tax @2.5% CGST if they are branded and put up in unit containers - CBIC Circular 113/32/2019-GST dated 11.10.2019 relied upon: AAR
-
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Empathic Trading Centre -23-04-2020
Applicant is eligible to opt for the Composition Scheme u/s 10 of the CGST Act if the turnover of services of the applicant does not exceed ten percent of turnover in a State or Union Territory in the preceding Financial Year or five lakh rupees, whichever is higher - applicant is not eligible to opt to pay tax under 2/2019-CTR as the applicant is registered as a Composition Taxpayer - rate of tax applicable on the entire value is 3% GST and 3% KGST and the applicant cannot pay tax @1% on supply of goods and @6% on the supply of services: AAR
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Vasu Corporation Vs State Of Gujarat -29-01-2020
Writ applicant availed the benefit of the interim-order passed by this Court and got the vehicle, along with the goods released on payment of the tax amount and the proceedings, as on date, are at the stage of show cause notice, u/s 129 of the CGST Act.
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Sri Krishna Traders Vs State Of Gujarat -29-01-2020
Form GST MOV-11,
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Rekha Ghanshyam Rajai Vs State Of Gujarat -29+-01-2020
Writ applicant availed the benefit of the interim-order passed by this Court and got the vehicle, along with the goods released on payment of the tax amount and the proceedings, as on date, are at the stage of show cause notice, u/s 129 of the CGST Act .
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Indusind Media Communications Ltd Vs UoI -22-01-2020
Only relief prayed for is for issuance of a writ, order or direction in the nature of prohibition directing the Respondents to not impose/waive any late fee, interest and penalty on the petitioner for the delayed filing of GSTR 3B and GSTR-1 for the period commencing January 2018 till the transition credit is made available to the petitioner.
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Hardcastle Restaurants Pvt Ltd Vs UoI -06-07-2020
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Nani Resorts And Floriculture Pvt Ltd Vs UoI -06-07-2020
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Allied Engineers And Builders Pvt Ltd Vs Muthoot Finance Ltd -18-06-2020
The petitioner owns some shop and office premises in Delhi - Such property was leased in favor of the Respondent-company, in exchange for monthly rent, for a term period of 15 years - The petitioner filed the present petition seeking that directions be issued to the Revenue authorities concerned to disclose as to whether the respondent-lessee had taken credit of GST amount, earlier service tax, charged by the petitioner in the rent bills - The petitioner sought to recover the service tax amount, now the GST amount from the respondent-lessee.
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Taghar Vasudeva Ambrish -23-03-2020
Applicant seeks an advance ruling on the following questions viz. whether exemption prescribed under Entry no. 13 of 9/2017-ITR can be sought and the lessors need not charge GST while issuing invoice for the lease service to M/s D Twelve Spaces P Ltd.; whether lease service falls under the exemption and can be described as 'services by way of renting of residential dwelling for use as residence' - Applicant along with four others collectively have let out a residential complex to M/s D Twelve Spaces Pvt. Ltd. which is engaged in the business of providing affordable residential accommodation to students on a long term basis (from 3 to 11 months) - along with such accommodation, the company M/s D Twelve Spaces P ltd. is engaged in providing a host of other services such as maintenance, food, WiFi etc. generally called as a Paying Guest accommodation - it is the contention of the applicant that 'services by way of renting of residential dwelling for use as residence' are exempt from GST.
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Srisai Luxurious Stay Llp-31-03-2020
Daily accommodation services ranging from Rs.300 to Rs.500 per bed are eligible for exemption under 12/2017-CTR; monthly accommodation service ranging from Rs.6900 to Rs.12500 per bed is eligible for exemption under 12/2017-CTR since tariff amount per day would be less than Rs.1000 - If the applicant charges additional charges for extra facilities opted by inhabitants in addition to facilities that are currently included in Tariff but if the overall price would be less than the present exemption limit of Rs.1000 per day per unit, then the same is liable to tax at the rates applicable as they are independent supplies, if they do not belong to the group 9963 - if they belong to the group 9963, then the same are exempted as per Entry 14 of 12/2017-CTR: AAR
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T And D Electricals -31-03-2020
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Dangar Vashrambhai Arjanbhai Vs State Of Gujarat -29-01-2020
Writ applicant availed the benefit of the interim-order passed by this Court and got the vehicle, along with the goods released on payment of the tax amount and the proceedings, as on date, are at the stage of show cause notice, u/s 129 of the CGST Act .
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New Space India Ltd -31-03-2020
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Attica Gold Pvt Ltd -23-03-2020
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Megha Agrotech Pvt Ltd -23-03-2020
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Omsai Professional Detective And Security Services Pvt Ltd -16-03-2020
Best judgment assessment u/s 62 can be made only when the dealer fails to file the return specified in Section 39(1) of the Act, read with Rule 61(1) of the Rules, that is the return in Form GSTR 3 - Nothing else - Return in Form GSTR-3B is not to be considered as the return in lieu of return in Form GSTR-3: Appellate Authority.
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State Examination Board -28-08-2019
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Satyesh Brinechem Pvt Ltd-11-09-2019
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Satyaja Infratech -20-09-2019
Activity of purchase of land and selling the said land by converting it into integrated residential sub plots of varying sizes under the name of "Bliss Homes" with basic facility is liable to GST since the activities will fall under clause (b) of paragraph 5 of Schedule-II of Gujarat Goods and Services Tax Act and Central Goods and Services Tax Act - such activities attract 9% CGST and 9% SGST as per serial no 3 of Notification No. 11/2017 Central Tax (Rate) : AAR
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Mahadeo Construction Company Vs UoI -21-04-2020
Issues before the High Court are - whether interest liability u/s 50 of the Act can be determined without initiating any adjudication process either u/s 73 or 74 in the event of an assessee raising dispute towards liability of interest and, whether recovery proceedings u/s 79 can be initiated for recovery of interest without initiation and completion of adjudication proceedings.
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Shree Radhe Steel Vs State Of Gujarat 29-01-2020
Writ applicant availed the benefit of the interim-order passed by this Court and got the vehicle, along with the goods released on payment of the tax amount and the proceedings, as on date, are at the stage of show cause notice, u/s 129 of the CGST Act .
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Raja Rajeswari Sales Corporation Vs State Of Gujarat -29-01-2020
Writ applicant availed the benefit of the interim-order passed by this Court and got the vehicle, along with the goods released on payment of the tax amount and the proceedings, as on date, are at the stage of show cause notice, u/s 129 of the CGST Act.
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Universal Import Export -25-09-2019
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Superstar Amusement Pvt Ltd -28-08-2019
SAC for the supply of amusement services in Amusement Park like merry-go rounds and other rides shall be 99969/999691 and rate of tax applicable to the services will be 18% GST: AAR
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Prayagraj Dyeing And Printing Mills Pvt Ltd -25-09-2019
Bagasse based Particle Board, which is a composition of 75% of bagasse, 25% of wood particles and 5 kgs of resins, will fall under entry at Sr. No. 137A in Schedule III to the Notification No. 01/2017- Central Tax (Rate) and attract GST rate of 18% (CGST: 9% & SGST: 9%): AAR
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Gurukrupa HospitalityServices -28-08-2019
The applicant is that of "outdoor catering service" and it is not in the nature of service provided by a restaurant, eating joint including mess, canteen - Clarification issued, vide Circular No. 28/02/2018-GST dated 08.1.2018, is not applicable - Up to 25.07.2018, the said supply of services is covered under Sr. No. 7(v) of the Table to the Notification No. 11/2017-Central Tax (Rate) attracting GST @ 18% (CGST:9% + SGST: 9%) and thereafter covered under Sr. 7(i) of the Table to Notification No. 11/2017-Central Tax (Rate) attracting Goods and Service Tax @ 5% (CGST: 2.5% + SGST: 2.5%): AAR
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Flint Group India Pvt Ltd -20-09-2019
Technical Varnish and Medium used in printing industry is correctly classifiable under HSN 3208: AAR
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All India Disaster Mitigation Institute -11-09-2019
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Director General Of Anti-Profiteering Vs N Rai Delights Llp -17-03-2020
Anti-Profiteering - s.171 of the CGST Act, 2017.
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Gujarat Energy Transmission Corporation Ltd -20-08-2019
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Aquaa Care Surat Ro Technologies Pvt Ltd-24-07-2019
Classification and HSN code of water is 2201 - Since purified water is excluded from Sr. No. 99 of Notification No. 02/2017 -Central Tax (Rate) dated 28-06-2017, it will not be eligible for NIL rate of duty - Selling water in containers is composite supply as the principal activity is selling of purified water only: AAR
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Kandla Port Trust-22-8-2020
Applicant is not entitled to take credit of input tax charged in respect of (a) purchase of medicines for employees as prescribed by their doctor from outside on contractual basis, (b) Purchase of movable medical equipment at hospital, (c) AMC for repair and maintenance of residential colony and hospitals and school (other than new constructions, ITC for which is blocked u/s 15 of the Act, 2017; (d) Telephones & Mobiles at residence of officers and at hospitals and (e) Caretaking /housekeeping services at Guest House, as the same is not used in the course or furtherance of his business: AAR
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Mangaldas Mehta And Company Ltd -28-08-2019
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Moksh Agarbatti Company-23-08-2019
Applicant cannot claim ITC in respect of Inputs used for manufacture of Dhoop/purchase of Dhoop which is supplied free with a pack of Agarbatti - applicant cannot also claim ITC in respect of non-monetary incentives like Pressure Cooker given to distributors as sales promotion - applicant is not eligible to avail ITC in respect of insurance and maintenance of motor vehicle purchased for transport of Director and employees: AAR
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Rajinder Bassi Vs State Of Punjab - 17-04-2020
Petitioners, who are alleged to have evaded payment of GST of about Rs. 20 crores seek grant of interim bail, mainly on account of the prevelant conditions of spread of COVID-19 virus.
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Kabir Enterprise Vs State Of Gujarat -29-01-2020
Writ applicant availed the benefit of the interim-order passed by this Court and got the vehicle, along with the goods released on payment of the tax amount and the proceedings, as on date, are at the stage of show cause notice, u/s 129 of the CGST Act.
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Jay Bhavani Metal Mart Vs State Of Gujarat -29-01-2020
Writ applicant availed the benefit of the interim-order passed by this Court and got the vehicle, along with the goods released on payment of the tax amount and the proceedings, as on date, are at the stage of show cause notice, u/s 129 of the CGST Act .
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Director General Of Anti-Profittering Vs Bonne Sante -13-03-2020
Anti-Profiteering - s.171 of the CGST Act, 2017.
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Director General Of Anti-Profittering Vs Cilantro Diners Pvt Ltd -13-03-2020
Anti-Profiteering - s.171 of the CGST Act, 2017.
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Director General Of Anti-Profittering Vs Reckitt Benckiser India Pvt Ltd -19-03-2020
Anti-Profiteering - s.171 of the CGST Act, 2017.
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Popular Auto Dealers Pvt Ltd Vs UoI -17-01-2020
Form GST TRAN-1
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L And T Hydrocarbon Engineering Ltd Vs State Of Karnataka-18-06-2020
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Sotheby's Art Services India Pvt Ltd Vs UoI -03-07-2020
Form GST TRAN-1
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UoI Vs LC Infra Projects Pvt Ltd -03-03-2020
Section 50 of the GST Act.
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Devasya Industries Vs State Of Gujarat -26-02-2020
form GST MOV-10
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Kohitoor Transport Llp Vs State Of Gujarat -04-03-2020
GSTMOV- 10, -
Power Palazzo Pvt Ltd Vs UoI -26-02-2020
GST - TRAN-1
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Sanjaybhai Laxmanbhai Gogara Vs State Of Gujarat -26-02-2020
Form GST-MOV-11
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Azad Sahid Khan Vs State Of Gujarat-04-03-2020
GSTMOV- 10
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Choe Jae Won Vs Government Of Tamilnadu -09-04-2020
Power of arrest under Section 69 of the Act, 2017.
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Skipper Ltd Vs UoI -07-02-2020
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Singal Road Carrier Vs State Of Gujarat -29-01-2020
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Raj Chamunda Roadlines Vs State Of Gujarat -26-02-2020
FORM MOV-11
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AM Abdul Rahman Rowther And Company-20-04-2020
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Heavy Vehicles Factory -20-04-2020
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Global Textile Aliance India Pvt Ltd-20-04-2020
Classification of Products.
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Inventaa Led Lights Pvt Ltd -24-04-2020
Supply of LED Stem (long bulb) i.e. Outdoor lighting fixtures with LED integrated inside them is classifiable under CTH 9405 4090 and taxable @12% GST, Sl. no. 226 of Schedule II of 01/2017-CTR:
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Tamil Nadu Generation And Distribution Corporation Ltd -20-04-2020
The applicant company is engaged in the generation & distribution of electricity - The applicant approached the AAR seeking to know the taxability of transactions entered into by it between TANGEDCO Ltd and TANTRASCO Ltd. - It also sought to know the applicability of GST on Deposit Contribution Works - The applicant also sought to know whether M/s TANGEDCO can be considered a Government Entity - The applicant also sought to know the applicability of GST on transmission charges for natural gas.
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Rajesh Rama Varma -24-04-2020
the applicant approached the AAR seeking to know whether the services provided by it to foreign client through the principal are treatable as export of service as the final service claimed by the principal qualifies as export of service - The applicant also sought to know as to whether where the services are treated as export of service would the applicant be eligible to claim taxes paid towards such export of services as refund - Whether the payment of fees received in Indian INR currency from the principal is to be treated as export remittance and also whether the applicant can raise invoices with IGST taxes instead of CGST + SGST for claiming refund.
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Kavi Cut Tobacco-20-04-2020
The product intended to manufactured by the applicant and supplied as Chewing Tobacco under the brand name Kavi Cut tobacco, is classifiabe under CTH 240 9910 as Chewing Tobacco - The applicable rate of compensation cess is provided under Sr No 26 of Notfn No 1/2017-Compensation Cess @ 160%.
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Johnson Lifts Pvt Ltd-20-04-2020
It approached the AAR seeking to know whether a building which consists of more than one residential unit qualifies as a residential complex - It also sought to know whether one unit which is occupied by customers and other units occupied by various family members who are not dependent upon the customer, qualifies as single residential unit - It also sought to know the criteria for determining that a residential unit is a single residential unit as per Sr No 3 of Notfn No 11/2017-CT(R).
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Gulf Oil Lubricants India Ltd Vs State Of Gujarat-26-02-2020
Writ applicant availed the benefit of the interim-order passed by this Court and got the vehicle, along with the goods released on payment of the tax amount and the proceedings, as on date, are at the stage of show cause notice, u/s 129 of the CGST Act and which proceedings shall go ahead in accordance with law.
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Majo Abraham Vs State Tax Officer -16-10-2019
Petitioner had challenged constitutional validity of Section 174 of the Act and the Single Judge had disposed of the writ petition by holding that the issue raised squarely stands covered against the appellant, through judgment dated 11.1.2019 in W.P(C). No.11335 of 2018 - 2019.
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Pittappillil Agencies Vs PR CCT & CGST -21-11-2019
Issue pertains to the sustainability of a proceedings initiated for recovery of the amount of interest due under Section 50 of the CGST Act and the consequential garnishee proceedings initiated under Section 79 (1) (c) of the said Act.
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Mangomeadows Agricultural Pleasure Land Pvt Ltd Vs State Tax Officer -23-9-2019
Petitioner defaulted in filing of returns from April 2018 onwards
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Smeara Enterprises Vs State Tax Officer -11-11-2019.
Petitioner defaulted in filing of returns from May 2018 onwards.
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GST Council Vs State Of Kerala -28-10-2019
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Mahalaxmi Rexine And Metal Traders Vs STO -19-02-2020
the authority passing order of confiscation in Form MOV-11.
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Sobha Ltd Vs ASTO -31-12-2019
Petitioner is supplier of goods and services - While marble slabs were being transported, the 1st respondent detained the petitioner's vehicle and a detention order was passed under Section 129(1) of the Central Goods and Services Tax Act, 2017.
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Pact Machines Pvt Ltd Vs State Tax Officer -27-01-2020
Subsequent to the filing of this Writ Petition (Civil) on 27.11.2019, the petitioner thereafter has filed Ext.P-6 statutory appeal on 09.12.2019 before the 6th respondent-Deputy Commissioner (Appeals), State Goods and Service Tax (SGST) Department, to impugn Ext.P-4 order of demand and penalty imposed in this case and that the petitioner has also made requisite 10% pre-deposit in the said appeal.
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Shivanshi Enterprise Vs UoI -04-03-2020
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S Narayan And Company Vs UoI -04-03-2020
the show cause notice, issued in GSTMOV- 10 u/s 129.
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Radhe Renewable Energy Development Pvt Ltd Vs State Of Gujarat-12-02-2020
The show cause notice, issued in GSTMOV- 10,u/s 129
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Jainam Cables India Pvt Ltd Vs UoI-12-02-2020
The show cause notice, issued in GSTMOV- 10,U/s 129.
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Clay Craft India Pvt Ltd -26-02-2020
GST Applicability On Directors Salary.
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Cosme Costa And Sons -27-02-2020
Royalty paid by applicant in respect of Mining lease is classifiable under SAC 997337 and is subject to levy of GST @5% till 31.12.2018 and thereafter @18% under Reverse charge basis.
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Latest Developers Advisory Ltd (Dated: February 10, 2020)
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Flexituff International Ltd Vs UoI -12-03-2020
FORM GST TRAN -1
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Daiwik Motors Vs ASTO -17-12-2020
-
Shakti Motors Vs State Of Gujarat -04-03-2020
FORM GST TRAN -1
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Festoon Props And Rentals Llp Vs State Tax Officer -13-02-2020
Limited prayer of the petitioner is for a direction to the 1st respondent to consider Ext.P10 objection and to hear the petitioner before finalising the proposal for imposition of penalty against the petitioner.
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Valimohammed Jusab And Company Vs State Of Gujarat -04-03-2020
-
Sawariya Traders Vs State Of Gujarat -26-02-2020
FORM GST MOV-10
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Emmar Trading Company Vs State Tax Officer -19-02-2020
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Fawas Associated Agencies Vs Assistant State Tax Officer-19-02-2020
While transporting two consignments of TMT steel in a Goods Vehicle from Perumbavoor to Muvattupuzha supported by invoices Exts.P1 & P1(a) and Exts.P2 & P2(a) e-way bills were detained on 27.09.2018 alleging that the e-way bills were not valid as the number of the vehicle in Part-B of the e-way bills was not entered.
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Pulickal Industries Vs State Tax Officer -13-02-2020
The assessment order under Section 2 of the State Goods and Service Tax Act 2017 has been passed,
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Shri Sai Trading Company Vs State Of Punjab -12-03-2020
The goods were confiscated u/s 130 of the Act .
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Shiv Om Trading Company Vs State Of Punjab -12-03-2020
The goods were confiscated u/s 130 of the Act .
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Knlights Automotives And Plastic Inc Vs UoI -27-02-2020
FORM GST TRAN-1
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Haryana Mill Store Vs UoI-19-06-2020
FORM GST TRAN-1
-
Modern Motor Works Vs UoI -19-06-2020
FORM GST TRAN-1
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Bijeesh P V Vs Superintendent Of Central Tax And Central Excise -19-06-2020
Petitioner submits that there was a minor delay in filing the GST returns for various periods and as a result thereof, the petitioner was served with a demand notice dated 13.03.2020 by Superintendent of Central Tax and Central Excise, Tirur, demanding an amount of Rs.9,72,519/-.
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Ajay Kumar Dabral -06-01-2020
Services provided by Garhwal Mandal Vikas Nigam to applicant is covered under Sr. no. 257 of 11/2017-CTR as 'Licensing Services for the right to use minerals including its exploration and evaluation' ; classifiable under SAC 997337 attracting same rate of central tax as on supply of like goods (sand, gravel, stone boulder) involving transfer of title in goods i.e. @5% for the period 01.07.2017 to 31.12.2018.
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Bharat Heavy Electricals Ltd -08-01-2020
Value of goods supplied within India and billing done in foreign exchange currency shall be determined u/r 34 of CGST Rules and the rate of exchange for imported goods as notified by the Board u/s 14 of the Customs Act shall be applicable to the present case
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Rajeev Bansal And Sudershan Mittal -09-01-2020
usiness transfer agreement - Transfer of under-construction project - Transfer of business in question shall be treated as a 'going concern' and is exempted from GST as on date in terms of Sr. no. 2 of 12/2017-CTR.
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Anju Parakh - 21-01-2020
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Rohan Dyes And Intermediates Ltd Vs UoI-11-03-2020
form GST TRAN-1
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Ratanjyot Steel And Pipes Pvt Ltd Vs UoI -04-03-2020
-
Topline Switchgear Pvt Ltd Vs UoI-26-02-2020.
Form GST TRAN-1
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Kambay Aromatics Vs UoI-11-03-2020
form GST TRAN-1
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RSK Industries Pvt Ltd Vs UoI -04-03-2020
Form GST TRAN-1
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Siddhi Developers Vs UoI -11-03-2020
GST TRAN-1 to claim credit amounting to Rs.1,15,35,563/-
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UoI Vs Willowood Chemicals Pvt Ltd -13-03-2020
Interest on Delayed refunds - Court had directed the applicants (UOI) to pay simple interest on the delayed payment @ 9% per annum - By the present application, the applicants seek review of Court's order to the limited extent that the directions could not have been for making payment @ 9% per annum but, in fact, it should have been @ 6% per annum as provided under Section 56 of the CGST Act.
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Paxal Chemical Industry Pvt Ltd Vs Assistant State Tax Officer-16-03-2020
Writ Petition is directed against the action initiated by the respondents detaining the consignments covered by invoices - vehicle was intercepted and it was found that the documents tendered by the driver of the transportation of the consignments from Gujarat to Kollam were defective, resulting into detention order - Petitioner submits the same to be a human error as E-Way bill reflected entry of Kollam - Counsel for respondent submitted that opening line of the Sec.129 of the Goods and Services Tax Act states that in case of any violation, goods are liable to be detained.
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Kanal Enterprise Vs State Of Gujarat-11-03-2020
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Dharma Lubes Pvt Ltd Vs State Of Gujarat-26-02-2020
Writ applicant availed the benefit of the interim-order passed by this Court and got the vehicle, along with the goods released on payment of the tax amount and the proceedings, as on date, are at the stage of show cause notice, u/s 129 of the CGST Act and which proceedings shall go ahead in accordance with law .
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Darsh Pharmachem Pvt Ltd Vs SUPERINTENDENT CGST -11-03-2020
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Badal Shambhubhai Shah Vs Directorate General Of GST -05-03-2020
Short question that arises for consideration is whether after the expiry of period of one year from the date of passing of the provisional attachment order, under Section 83 of the Central Goods and Service Tax Act, 2017 , the attachment over the bank account of the petitioner can continue?
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Siddhbali Stone Gallery Vs State Of Gujarat-11-03-2020
-
UoI Vs Saraf Natural Stone -13-03-2020
Interest on Delayed refunds
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Vishnu Aroma Pouching Pvt Ltd Vs UoI -14-11-2019
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AT Trading Company Vs State Of Gujarat -04-03-2020
Petitioner had sought direction/order for quashing and setting aside the detention order and release of goods and vehicle seized by respondent - an ad interim order passed by the Court was availed and the goods and the conveyance ultimately came to be released upon payment of the requisite amount towards the tax and penalty - notice issued by the State Tax Department to the writ applicant in Form GST MOV-10 calls upon the writ applicant to show cause as to why the goods and the conveyance should not be confiscated under Section 130 of the Act - only question that falls for consideration is whether Court should quash the impugned show cause notice?
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Gujarat State Electricity Corporation Ltd Vs UoI -04-03-2020
Petitioner has sought for quashing of notification 8/2017-ITR and Entry no. 10 of 10/2017-ITR by declaring that the same lacks legislative competency; is ultra vires the IGST Act and hence unconstitutional.
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Bhawani Textiles Vs Additional Director General-04-03-2020
-
Bengal Hammer Industries Pvt Ltd Vs UoI -16-03-2020
Petitioner has prayed for allowing them to file/upload TRAN-1 and/or revised TRAN-1 form - Issue has been resolved by an order passed by this Court on March 4, 2020 in WP 17234(W) of 2019 - 2020-TIOL-561-HC-KOL-GST along with several other writ petitions - In the light of the same, GSTN authorities are directed to open the portal for the petitioners till 31 March 2020 .
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RJ Enterprise Vs State Of Gujarat -04-03-2020
Petitioner inter alia seeks quashing and setting aside of order dated 24.09.2018 provisionally attaching u/s 83 of the Act, the bank account held with HDFC Bank Ltd.
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Rehau Polymers Pvt Ltd Vs UoI -20-06-2020
Petitioner has sought a direction to the respondents to open the GST portal to enable the petitioner to upload the GST Tran-1 Form
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Shriniwas Tin Industries Pvt Ltd Vs UoI -01-07-2020
Petition has been filed seeking a direction to the respondents to allow the petitioner to carry forward in its electronic credit ledger the credit of eligible dues in respect of stock available with the petitioner as on appointed day i.e. 30th June 2017 and to declare Rule 117 of CGST Rules as ultra vires of Sections 140 and 174 of the CGST Act, 2017; that the retrospective amendment made in Section 140(1) w.e.f. 01st July, 2017 is illegal and arbitrary.
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Shri Durga Traders Vs STO -19-06-2020
Petition filed seeking issuance of writ of mandamus directing respondent No.01 to immediately release conveyance / vehicle bearing No.MP 69 H 0130 along with the goods i.e. groundnuts loaded in the same -
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Mahavir Enterprise Vs ACST-22-06-2020
It is the case of the department that the writ applicant is involved in bogus billing transactions without any physical movement of the goods amounting-6,87,68,821. Writ applicant seeks to challenge the legality and validity of the show cause notice dated 30th November 2019 issued by the respondent No.1 under Section 122(1) of the Act calling upon the writ applicant to show cause why an amount of Rs.6,87,68,821/- should not be recovered for the alleged contravention of the provisions of the Act and the Rules.
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JVS Foods Pvt Ltd -01-04-2020
Fortified rice kernels (FRK) is appropriately classifiable under CSH 1904 9000 - there is an admission of fact by the appellant that FRK is a product different from the traditional rice and is to be used for blending in traditional rice.
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KM Tiles Vs State Tax Officer -29-06-2020
Respondent has recognized that the petitioner is entitled for a refund of excess amount of Rs.13,38,958/-, which was sought to be denied vide the impugned order as transitional credit - Petitioner submits that since the transitional credit, which has been now allowed by way of refund has already been adjusted by the petitioner, the respondent may be directed to give credit and adjust the same as otherwise they may take steps to demand interest under Section 50 of the said Act.
Held- Question of payment of interest by the petitioner under Section 50 of the said Act, does not arise as the said amount is sought to be refunded
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Dipak Kanti Mazumder Dynamic Engineers -06-03-2020
Applicant's supply of providing conservancy/solid waste management service to Howrah Municipal Corporation is exempt from payment of GST under Sl. no. 3 of 12/2017-CTR - since the supply is exempt, the provisions of s.51 and for that matter notification 50/2018-CT dealing with the mechanism of TDS does not apply:
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Dolphin Techno Waste Management Pvt Ltd -06-03-2020
Applicant's supply of solid waste management service to the Conservancy department of Howrah Municipal Corporation and sewer cleaning service to the Sewerage and Drainage department of the Howrah Municipal Corporation is exempt from payment of GST under Sl. no. 3 of 12/2017-CTR - since the supply is exempt, the provisions of s.51 and for that matter notification 50/2018-CT dealing with the mechanism of TDS does not apply
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Newtown Kolkata Development Authority- 06-03-2020
Applicant, a statutory authority constituted under the New Town Kolkata Development Authority Act, 2007 for providing various civic services and amenities within the local area of New Town, Kolkata seeks a ruling as to whether the services it supplies viz. water supply, drainage, sewage, collection, removal and disposal of solid waste etc. is exempt under notification 12/2017-CTR and whether it is liable to be registered.
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Director General of Anti-Profiteering Vs Bajaj Electricals Ltd -04-03-2020
GST - Anti-Profiteering - s.171 of the CGST Act, 2017 - Applicant alleges profiteering by the respondent in the supply of 'Bajaj Majesty MX20 Steam Iron' inasmuch as it is contended that the respondent increased the MRP of the product from Rs.1099/- to Rs.1405/- or Rs.1520/- when the GST rate was reduced from 28% to 18% w.e.f 27.07.2018 by notification 18/2018-CTR; that since the respondent had not passed on the benefit of reduction in the GST rate.
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Rishi Graphics Pvt Ltd Vs UoI -04-03-2020
Though the time-limit for uploading of TRAN-1 is extended till March 31, 2020,the petitioners have filed Writ petitions with a prayer for allowing them to file/upload GST TRAN-1.
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RR India Pvt Ltd Vs UoI - 17-02-2020
Grievance of the petitioner is that the respondents, in pursuance of the search operation which was conducted between 01.11.2019 and 30.11.2019, at various places of the petitioner, under Section 67(2) of the CGST Act, proceeded to issue provisional attachment orders under Section 83 of the CGST Act dated 02.12.2019 and 03.12.2019, which have also been impugned in the present petition - petitioner states that bank accounts have been attached under Section 83 of the Act; that they had filed objections to the original attachment, which have been rejected vide order No. 01/2020 dated 06.02.2020, only on the ground that the petitioner had not moved under Rule 159(5) of the CGST Rules within a period of 7 days of attachment - Petitioner further submits that under the CGST Act or Rules, there is no provision which mandates the filing of objections to provisional attachment within 7 days and that no consequence of delay in filing objections is provided; that the respondent does not suffer any adverse consequence on account of delay on the part of the objector in moving the objections which is beyond the period of 7 days of the date of the provisional attachment - Counsel for Respondent Revenue submitted that petitioners are bound to comply with the letter of the law and since sub-Rule 5 of Rule 159 stipulates that the person whose property is attached, may within 7 days of attachment under sub-Rule (1), file an objection, the petitioner ought to have filed the same within the aforesaid stipulated period, however, since, admittedly, the objections were preferred beyond the period of 7 days, respondent were bound to reject the same.
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Director General Of Anti-Profiteering Vs Le Reve Pvt Ltd -11-03-2020
Anti-Profiteering - Applicant alleges profiteering in respect of restaurant service supplied by respondent (a franchisee of M/s Subway Systems India P Ltd.) inasmuch as it is alleged that despite the reduction in the rate of GST from 18% to 5% w.e.f 15.11.2017
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Director General Of Anti-Profiteering Vs NY Cinemas LLP-12-03-2020
Anti-Profiteering - Applicant has alleged that the respondent has not passed on the benefit of reduction in GST rates
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Director General Of Anti-Profiteering Vs Patanjali Ayurveda Ltd -12-03-2020
GST - Anti-Profiteering - s.171 of the CGST Act, 2017
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Ceat Ltd Vs Assistant State Tax Officer - 05-03-2020
For the purpose of transporting Auto Mobile Tyres, Tubes, Flaps, an e-way bill was generated on the basis of tax invoice dated 02.03.2020 at 12.30 pm, with vehicle number KL07 CM 5213 - Enroute, for the reason of mechanical problem, the C & F Agent arranged another vehicle No.KL07 BY 3069 for onward transportation - amendment in the eway bill was caused on 02.03.2020 at 7.31.pm - Alleging that at the time of interception, the purported correction was not recorded in the e-way bill as it was issued at 3.55 pm and which tantamount to violation of the provisions of s.129 of the GST Act, 2017, the goods/vehicle were detained - Petitioner submits that the reasons assigned in the detention order are totally atrocious much less fallacious.
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Shree Engineers Contractors Pvt Ltd Vs Assistant State Tax Officer-04-03-2020
Officers of GST detained the goods on the premise that the consignment was not accompanied by an invoice - Petitioner contends that the said requirement is not necessary, nonetheless, for the release of the detained goods, they are willing to submit half of the bank guaranteee and half indemnity bond - Counsel for Revenue submits that for the purpose of provisional release of the seized goods, in view of Section 129(1)(b) and 129(1)(c) as well as Rule 140, security in the form of bank guarantee equivalent to the amount of applicable tax, interest and penalty is liable to be paid/furnished - Revenue counsel urged the Court for dismissal of the writ petition with a further request that all these factors would be considered by the adjudicating authority.
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M/S.PHOENIX RUBBERS V/S THE COMMISSIONER OF STATE GST- 03-02-2020
That on account of financial crisis, the petitioner firm defaulted filing of returns from May, 2019 onwards. Thereupon, the 4th respondent had issued Ext.P-1 notice dated 13.1.2019 to the petitioner proposing to cancel the registration under Sec. 29(2)(c) of the CGST Act on account of the alleged non filing of the returns for a continuous six months' period. Thereafter, the 4th respondent has passed the impugned Ext.P-3 order ordering the cancellation of registration of the petitioner firm under Sec. 29(2) (c) of the CGST Act. The petitioner would point out that the provision contained in Sec. 29(2)(c) of the CGST Act provides cancellation of the registration only if there is continuous default of six months in filing the returns. The main contention urged by learned counsel appearing for the petitioner is to the effect that though the 4th respondent found that as on the date of Ext.P-1 notice there were six months' continuous default on the part of the petitioner, that indeed there was only 5 months' continuous default and not the mandatory six months' continuous default in filing the returns as envisaged in Sec. 29(2)(c) of the CGST Act. Therefore, the impugned order is illegal and ultra vires and is liable to be interdicted by this Court. In the instant case, the jurisdictional fact regarding the six months' continuous default on the part of the assessee is certainly fulfilled at the time of issuance of Ext.P-1 show cause notice. Whereas, the said vital requirement of jurisdictional fact is non-existent as on the date of issuance of the impugned Ext.P-3 cancellation order. If that be so, it is only to be held that the impugned order as per Ext.P-3 is illegal and ultra vires and is liable to be interdicted by this Court. Accordingly, it is ordered that the impugned Ext.P-3 order will stand quashed. It is made clear that this Court has only decided the limited aspect regarding the jurisdictional fact required for invoking the power under Sec. 29(2)(c) of the CGST Act and in case the petitioner is liable for any of the manner for the Act, or in case the petitioner after the issuance of Ext.P-3 has subsequently defaulted six months' continuous period in filing returns, etc. then the competent officer concerned is certainly at liberty to proceed in accordance with law, but certainly after compliance of the basic requirements of fairness and natural justice. The Writ Petition (Civil) stands finally disposed of.
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Swapna Printing Works Pvt Ltd- 06-03-2020
Applicant is engaged primarily in the business of printing seeks a ruling as to whether the activities undertaken by procuring orders from a foreign buyer to print texts and thereafter deliver them to various places in India is a taxable service.
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Innovative Clad Solutions- 16-01-2020
Applicant has manufactured and cleared the goods viz. Re-rolled Bimetal Strip 108SP from SEZ unit vide Bill of Entry for home consumption by classifying under HSN 8111 0010 and paying duty as leviable on it - applicant has filed the application before the Authority for clarification in the matter of the classification of the subject goods
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Madhya Pradesh Paschim Kshetra Vidyut Vitaran- 16-01-2020
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Unity Traders- 10-02-2020
Section 17(5) of the CGST Act, 2017 - No ITC of GST paid on Vitrified tiles, marble, granite, ACP sheet, Sheet plates, TMT Tor(saria), bricks, cement, paint and other construction material is admissible when used for the purpose of construction and maintenance of Warehouse - similarly, no credit of ITC is available in respect of GST paid on WCS received from registered and unregistered contractor for the construction and maintenance of the building and so also no credit of ITC is available in respect of GST paid on goods purchased and WCS received during FY 2017-2018 for the purpose of construction and maintenance of warehouse
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Vidit Builders- 06-01-2020
Applicant is engaged in the business of real estate developers and is developing a colony by executing Joint Development Agreement with the landowner.
- applicant seeks to know as to whether the said service is covered in paragraph 5 of the Schedule III or classified as Works Contract and its valuation etc
Held- activities performed by the applicant cannot be classified under Paragraph 5 of Schedule III as the same amounts to supply of services under Works Contract and is liable to be tax
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Vippy Industries Ltd- 02-01-2020
Applicant has sought advance ruling on the confirmation of classification of the product 'Preparation of a kind used in animal feeding - Bio Processed Meal' - No evidences in support of the applicant's claim that the said product falls under Chapter heading 2309 9090 - as the applicant has failed to submit any evidence to support their claim, they are not entitled to the benefit of Nil rate of duty under 2/2017-CTR
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Vihan Enterprises -16-01--2020
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Director General of Anti-Profiteering Vs Paribar Estates Pvt Ltd-02-03-2020
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Director General Of Anti Profiteering Vs Garg Kitchen Collection - 03-03-2020
Applicants allege profiteering by the respondent in the supply of Sujata Mixer Grinder 900W - applicant alleges that the respondent had not passed on the benefit of reduction in the rate of GST on the impugned product supplied by him
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Joint Commissioner Vs Alpha Trading Company-03-03-2019
Case of TRAN-1 Filling
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Daily Fresh Fruits India Pvt Ltd Vs ASST STO- 04-03-2020
According to the petitioner, the carbonated fruit drinks manufactured by them was classified under HSN 2202 9920 and they were discharging GST @ 12% on all intra State and inter-State supplies but in Kerala the vehicles carrying the aforementioned goods were intercepted on the premise that the aforementioned goods were wrongly classified, in fact they would be falling under the head 2202 10, for which the GST rate is 28%
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Shiv Enterprises Versus State Of U.P.- 18-07-2019
The petitioners have challenged the detention order and penalty notice broadly on the ground of jurisdiction of respondent no.2 under the GST in seizing the consignment of goods.
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Ponraj-31-01-2020
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Padmavathi Hospitality And Facilities Management Service - 31.01.2020
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Indian Hume Pipe Company Ltd- 31-01-2020
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Aster Infrahome Pvt Ltd Vs UoI-26-02-2020
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Hero Motocorp Ltd Vs UoI -02-03-2020
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Director General of Anti-Profiteering Vs Aparna Constructions And Estates Pvt Ltd- 04-03-2020
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Automative Components Technology India Pvt Ltd-31-01-2020
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Shapoorji Pallonji And Company Pvt Ltd-31-01-2020
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Electroplating And Metal Finishers-31-01-2020
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Global Knitfab Vs State Tax Officer -13-02-2020
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Balkrishna Steel Traders Vs State of Gujarat- 29-01-2020
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Bharatkumar Parambhai Chaudhari Vs State of Gujarat- 29-01-2020
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Arvind Kumar Munka Vs UoI-28-02-2020
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Dadhichi Iron And Steel Pvt Ltd Vs Chhattisgarh GST-25-02-2020
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National Anti-Profiteering Authority Vs Hardcastle Restaurants Pvt Ltd-19-02-2020
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UoI Vs Adfert Technologies Pvt Ltd-28-02-2020
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International Flower Auction Bangalore Ltd-05-02-2020
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Karnataka Co-Operative Milk Producers Federation Ltd-11-02-2020
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Director General of Anti-Profiteering Vs Samsung India Electronics Pvt Ltd-27-02-2020
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Krishna Oleo Chemical India Ltd Vs UoI-26-02-2020
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SUTHERLAND MORTGAGE SERVICES INC Vs PRINCIPAL COMMISSIONER-03-20-2020
- UoI Vs Adfert Technologies Pvt Ltd- 28-02-2020
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MV Infra Services Pvt Ltd-17-02-2020
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DIRECTOR GENERAL OF ANTI-PROFITEERING Vs SUPERTECH LTD - February 25, 2020
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ANKIT BHUTANI Vs UoI
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Nestle India Ltd Vs UoI
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Maruti Traders Vs State of Gujarat
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MOON Traders Vs State of Gujarat
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Synergy Fertichem Pvt Ltd Vs State of Gujarat (HC)
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Hanuman Trading Company Vs State of Gujarat HC
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National Anti-Profiteering Authority Vs Hardcastle Restaurants Pvt Ltd (SC)
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Gaya Marketing Vs State of Bihar-14-01-2020
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Vishwanath Iron Store Vs State of Bihar HC Patna
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Johnson & Johnson Pvt Ltd Vs UoI HC Delhi
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Aris Global Software Pvt Ltd Vs UoI Karnataka
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Sutaria Automobiles Vs UoI Karnataka
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Jagadamba Hardware Stores Vs UoI ( Bilaspur)
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Nodal Officer Vs GST Council HC
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Gujarat Cooperative Milk Marketing Federation Ltd Vs UoI (Ahmedabad)
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Mudassirun Nisan vs Addl Commr Allahabad HC 2019
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Aagman services (p) ltd vs union of india (Delhi)
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TRIVENI NEEDLES PVT LTD VD UNION OF INDIA (DELHI)
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STATE OF UTTER PRADESH VS KAY PAN FRAGRANCE PVT LTD (SC)
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SONI TRADERS VS UNION OF INDIA (HC)
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SANGTEI ENTERPRISE VS STATE OF ASSAM (HC)
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C. PRADEEP VS COMMISSIONER OF GST AND EXCISE, SELAM SC
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JMT CONSULTANT DETAILING PVT LTD VS CCT (BANG.- CESTAT)
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INGERSOLL RAND TECHNOLOGIES AND SERVICES PVT LTD VS UNION OF INDIA (ALLAHABAD)
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CCE VS KRISHNA WAX PVT. LTD (SC)
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CCE VS GUJARAT NARMADA VALLEY FERTILIZERS CO. LTD
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TATA PROJECTS LTD (AAR-KERALA)
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TEAMVIEW DEVELOPERS LLP (AAR-KARNATAKA)
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NEWTRAMAX HEALTCARE, (AAR-HP)
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KALIS SPARKLING WATER (P.) LTD (AAR-TAMIL NADU)
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KABEER REALITY PVT LTD vs UNION OF INDIA (MP)
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HEWLETT PACKARD ENTERPRISE INDIA PVT LTD-(AAR-kar)
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EX-SERVICEMEN RESETTLEMENT SOCIETY-(AAR-WB)
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Barbeque Nation Hospitality L.T.D-AAR-WB
Appellant's question is related to the components of the amount that the licensor, as supplier of the service of leasing of immovable property, is charging on it - they are not related to the supplies the applicant makes or intends to make - Authority cannot, therefore, provide a decision to the applicant in the form of an advance ruling - applicant is rejected in terms of s.97(2) of the CGST Act, 2017: AAR
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Aashiward Marketing Through ... vs State Of Gujarat on 27 November, 2019
- SPFL Securities Ltd. In Re (AAAR - Uttar Pradesh)
- Bhaktawar Mal Kamra & Sons (AAR - Har.)
- Rajkot NagarikSahakari Bank Ltd, In re (AAR - Guj.)
- Kasturba Health Society, In re(AAR-MAH.)
- Kailash Chandra , In Re (AAR-Raj.)
- Indo Autotech Ltd, In re (AAR - Rajasthan)
- Golden Vacations Tours and Travels, In re(AAR-West Bengal)
- Gandhar Oil Refinery (India) Ltd. , In re(AAR- Maharashtra)
- Chennai Port Trust, In re(AAR-Tamil Nadu)
- Altabur Rahaman Mollah, In re(AAR-West Bengal)
- Md Tajal Hussain Vs State of Assam
- MACLEODS PHARMACEUTICALS LTD Vs UNION OF INDIA & OTHERS
- Kannangayathu Metals Versus ASSISTANT STATE TAX OFFICER
- PAREXEL INTERNATIONAL CLINICAL RESEARCH PVT LTD In re (AAR- Karnataka)
- RAFIQBHAI MAMADBHAI MANAKIYA Versus State of Gujarat
- 1) SHRI SANDEEP PURI COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX MUMBAI WEST COMMISSIONERATE, 4TH FLOOR GST BHAVAN, 115, M.K. ROAD, CHURCHGATE MUMBAI-400020 2) SHRI C P RAO PRINCIPAL CHIEF COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX TAMIL NADU AND PUDUCHERRY, 26/1, MAHATHMA GANDHI ROAD, CHENNAI 600034 3) DIRECTOR GENERAL OF ANTI-PROFITEERING INDIRECT TAXES AND CUSTOMS, 2ND FLOOR, BHAIVIR SINGH SAHITYA SADAN BHAIVIR SINGH MARG, GOLE MARKET, NEW DELHI-110001 Vs 1) M/s JOHNSON AND JOHNSON CORP. OFFICE: 501 ARENA SPACE, BEHIND MAJAS BUS DEPOT OFF JOGESHWAR IVIKHROLI LINK ROAD, JOGESHWARI (E), MUMBAI-400060 2) M/s APOLLO HOSPITALS ENTERPRISE LTD (GSTIN 33AAACA5443N1ZP), REGD. OFFICE: 19, BISHOP GARDENS, RAJA ANNAMALAIPURAM, CHENNAI-600028
- BALAJI THEATRE Vs 1) THE CHIEF SECRETARY SECRETARIAT OFFICER GOVERNMENT OF PUDUCHERRY PUDUCHERRY 2) THE SECRETARY LOCAL ADMINISTRATION DEPARTMENT SECRETARIAT OFFICER GOVERNMENT OF PUDUCHERRY 3) THE DISTRICT MAGISTRATE CUM LICENSING AUTHORITY GOVERNMENT OF PONDICHERRY, PONDICHERRY 4) THE DIRECTOR LOCAL ADMINISTRATION DEPARTMENT GOVERNMENT OF PUDUCHERRY PUDUCHERRY
- BHARATIYA VITTA SALAHKAR SAMITI AND ANR Vs UNION OF INDIA AND ORS
- MAARQ Spaces (P.) Ltd., In re (AAR- Karnataka)
- STRIDES EMERGING MARKETS LTD, In re ( AAR- Kar.)
- SPECSMAKERS OPTICIANS PVT LTD, In re Tamil Nadu
- SANGHVI MOVERS LTD, In re ( AAR- Tamil Nadu)
- OMEGA MEYER LTD, In re (AAR-MAH.)
- NATIONAL HIGHWAY AUTHORITY OF INDIA, In re (AAR-Raj.)
- IMF COGNITIVE TECHNOLOGY PVT LTD, In re (AAAR- RAj.)
- ALEKTON ENGINEERING INDUSTRIES PVT LTD In re (AAR- Tamil Nadu)
- ABAD FISHERIES PVT LTD In re (AAR- Ker.)
- Enprocon Enterprise Ltd. v. Assistant Commissioner of State Tax
- Ajwani Infrastructure (P.) Ltd., In re (AAR Maharastra)
- RAJ CHAMUNDA ROADLINES Vs STATE OF GUJARAT
- SANJAYBHAI LAXMANBHAI GOGARA Vs STATE OF GUJARAT
- MSE INDUSTRIES 57-B, ANAMALAI AMMAN KOVIL STREET VELLALORE, COIMBATORE-641111 Vs 1) ASSISTANT COMMISSIONER TNGST, DR.BALASUNDARAM ROAD COIMBATORE-641018 2) DEPUTY COMMISSIONER, CGST GST BHAWAN RACE COURSE ROAD COIMBATORE-641018
- Blackstone Polymers Private Limited through its authorized representative Mr. Gaurav Singhal, Faridabad Versus State of Haryana and others
- PARESH NATHALAL CHAUHAN Versus State of Gujarat
- Sutherland Global Services (P.) Ltd. v. Assistant Commissioner CGST & Central Excise, Chennai
- High Ground Enterprises Ltd. v. Union of India
- Dipeet Agarwal, In re-(AAR - WEST BENGAL)
- VIMAL YASHWANTGIRI GOSWAMI Vs STATE OF GUJARAT
- WILHELMSEN MARITIME SERVICES PVT LTD
- UNION OF INDIA
- RAJIV GANDHI CENTRE FOR AQUACULTURE, In re (AAAR- Tamil Naidu)
- M/s GURUDEV METAL INDUSTRIES In re (AAR- Ker.)
- World Researchers Associations, In re -(AAR - MADHYA PRADESH)
- Madhya Pradesh Power Generating Company Ltd., In re -(AAR - MADHYA PRADESH)
- SHABNAM PETROFILS PVT. LTD. Versus UNION OF INDIA & 1
- SUDHIR KUMAR AGGARWAL Vs DIRECTORATE GENERAL OF GST INTELLIGENCE
- F S ENTERPRISE Vs STATE OF GUJARAT
- JAKAP METIND PVT LTD Vs UNION OF INDIA THROUGH THE SECRETARY AND 6 OTHER(S)
- VIKALP JAIN Vs UNION OF INDIA AND 4 OTHERS
- M/s P P AUTOMOTIVE PVT LTD Vs UNION OF INDIA AND OTHERS
- NEERAJ KUMAR OJHA Vs 1) ADDITIONAL DIRECTOR GENERAL DIRECTORATE GENERAL OF GST INTELLIGENCE COIMBATORE, COIMBATORE ZONAL UNIT NO.155/1, LAKSHMANAN STREET, BEHIND UKKADAM BUS STAND UKKADAM, COIMBATORE-641001 2) SENIOR INTELLIGENCE OFFICER DIRECTORATE GENERAL OF GST INTELLIGENCE MADURAI REGIONAL UNIT, NO.4, SRI LAKSHMI COMPLEX T NAGAR MAIN ROAD, MADURAI-625014
- Commissioner, CGST, Mumbai v. NES Global Specialist Engineering Services (P.) Ltd. (AAAR-MAHARASHTRA)
- FORCE MOTORS LTD PLOT NO.3, SECTOR 1, PITHAMPUR INDUSTRIAL ESTATE, PITHAMPUR, DHAR, MADHYA PRADESH, 454775
- M/s ANIK MILK PRODUCTS PVT LTD
- M/s MADHYA PRADESH POWER GENERATING COMPANY LTD Block No. 9 Shaikti Bhawan, Floor no. II, Rampur, Jabalpur, Madhya Pradesh 452008
- M/s BHAVIKA BHATIA (A A R MP)
- KALYAN TOLL INFRASTRUCTURE LTD VIDHYA DEEP, 15/3 MANORAMAGANJ INDORE-452001
- WORLD RESEARCHERS ASSOCIATIONS
- NMDC Ltd., In re- [2019] (AAR - MADHYA PRADESH)
- Ravi Masand, In re- [2019] (AAR - MADHYA PRADESH)
- Nationa;l Anti Profiteering Authority
- LIFESTYLE INTERNATIONAL PVT LTD Vs UNION OF INDIA AND ORS
- Kohinoor Woods
- ORSON HOLDINGS COMPANY LIMITED Versus Union of India
- RECKITT BENCKISER INDIA PVT LTD Vs UNION OF INDIA
- AK Overseas Vs State Of Gujarat
- Excel Earthings
- Geo Thomas And Company
- Natural Fibre Tuft
- PM Sankaran
- Square One Homemade Treats
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VISTA MARINA & HYDRAULIES -AAR-KERALA
Supply of spare parts/accessories and repair service are distinct and separately identifiable supplies for which the rates are quoted differently and work orders are issued separately - such supply under the Repair Rate Contract cannot be considered as composite supply - Where a supply involves supply of, both goods and services and the value of such goods and services supplied are shown separately, the goods and services would be liable to tax at the rates as applicable to such goods and services separately
- Acharya Shree Mahashraman Chaturmas Pravas Vyavastha Samiti Trust
- Alcon Consulting Engineers India Pvt Ltd
- Arivu Educational Consultants Pvt Ltd
- Ascendas Services India Pvt Ltd
- Informatics Publishing Ltd
- Conservia Ecocrafts India Pvt Ltd
- Cartus India Pvt Ltd
- Karnataka Co-Operative Milk Producers Federation Ltd
- Juniper Networks Solution Pvt Ltd
- Karnataka Food And Civil Supplies Corporation
- Knowlarity Communications Pvt Ltd
- Ashok Kumar Choudhary
- Chief Electrical Engineer
- Parmod Kumar Singala
- Sewerage And Infrastructural Development Corporation Of Goa Ltd
- Sri Adhi Trading Company
- Syngenta Bioscience Pvt Ltd
- Sri Venkateshwara Traders
- Hindustan Coca-Cola Beverages Pvt Ltd
- Brightstone Developers Pvt Ltd
- Himani Munjal Vs UoI
- Sitaram Roadways (URP) Vs State of Gujarat
- Sumilon Polyster Ltd Vs UoI
- Manufacturers Traders Association Vs UoI
- RK Goyal Steels Pvt Ltd Vs PR CCT
- Sanskruti Motors
- Commissioner CGST in re AAAR
- Kay Pan Fragnance (P). Ltd. v. State of U.P.
- VINAYAK STONE CRUSHER
- VENKATASAMY JAGANNATHAN
- TERNA PUBLIC CHARITABLE TRUST
- SWASTIK TRADERS Vs STATE OF UP
- SUMA OIL AGENCIES Vs CCT
- SARAF NATURAL STONE Vs UoI
- PACIFIC QUARTZ SURFACES LLP
- NATIONAL INSTITUTE OF BANK MANAGEMENT
- MRF LTD
- CIT Vs GOLDEN TABACCO LTD
- CRAFT INTERIORS PVT LTD Vs JCCT
- BILCARE LTD
- Grace International Logistic
- Ikhlaq Mohammad Ismail Shaikh ... vs State Of Gujarat
- Grasim Industries Limited vs Union Of India
- Shiv Enterprises
- MAYANK JAIN
- INDIAN INSTITUTE OF SCIENCE EDUCATION AND RESEARCH
- IMPERIAL MOTOR STORES
- VEDANT SYNERGY PVT LTD
- TVH LUMBINI SQUARE OWNERS ASSOCIATION
- TORQUE PHARMACEUTICALS PVT LTD Vs UoI
- PAREKH INTEGRATED SERVICES PVT LTD Vs CGST & CE
- OUDH BAR ASSOCIATION Vs UoI
- NIKHIL COMFORTS
- PR CIT Vs JAIPUR ZILA DUGADH UTPADAK SAHAKARI SANGH LTD
- CHOWGULE INDUSTRIES PVT LTD
- BLUE BIRD PURE PVT LTD Vs UOI
- BIRENBHAI K PATEL Vs ADDL CCE, C & ST
- ANGEL LABEL DIVISION Vs ACCT
- ALL RAJASTHAN CORRUGATED BOARD AND BOX MANUFACTURERS ASSOCIATION
- Golden Vacations Tours And Travels
- Kay Pee Equipments Pvt Ltd
- Mahendra Roy
- Sumitabha Ray
- Sri Ramakrishna Traders Vs State Of Gujarat
- Jamshed Vs State of Gujarat
- Bridge Hygiene Services Pvt Ltd Vs State Tax Officer
- India Logistics And Cargo Movers Vs State of Gujarat
- Gurdeep Singh Sachar v. Union of India (B.Com)
- ASHIS GHOSH
- ATIN KRISHNA Vs UoI
- BORBHETA ESTATE PVT LTD
- champa nandi, in re AAR W.B.
- STATE OF KERALA Vs WEST BENGAL LOTTERY STOCKISTS SYNDICATE PVT LTD
- RK INDUSTRIES
- NAVI MUMBAI MUNICIPAL CORPORATION
- MEGOTIA CONSTRUCTION PVT LTD Vs CST
- LG ELECTRONICS INDIA PVT LTD Vs STATE OF U P
- GE T And D India Ltd Vs UoI
- Antrix Corporation Ltd
- Bharat Electronics Ltd
- Deputy Conservator Of Forests
- Krish Automotors Pvt Ltd Vs UoI
- India Coke And Power (P) Ltd Vs UoI
- Shiv Enterprises Vs State Of UP
- Bai Mamubai Trust Vs Suchitra
- TIME TECH WASTE SOLUTION PVT LTD
- SANOFI INDIA LTD
- PANKAJ AGRAWAL Vs UoI
- LEPROSY MISSION TRUST OF INDIA
- CEAT LTD Vs ASSTT STATE TAX OFFICER
- ARVIND BEAUTY BRANDS RETAIL PVT LTD Vs UoI
- AMIT COTTON INDUSTRIES Vs PR CC
- TATA MARCOPOLO MOTORS LTD
- SRI KRISHNA TRADERS Vs STATE OF GUJARAT
- SARJ EDUCATIONAL CENTRE
- LM WIND POWER BLADES INDIA PVT LTD Vs ACIT
- KONKAN LNG PVT LTD
- KABRA GALAXY STAR 3 CO-OP HOUSING SOCIETY
- PR CIT Vs JSW ENERGY LTD
- GREENTECH MEGA FOOD PARK PVT LTD
- Tata Steel Ltd Vs State of Jharkhand
- Reliable Hospitality Service
- VEER INDUSTRIES LTD Vs CTO
- ROTARY CLUB OF MUMBAI QUEENS NECKLACE
- PRIORITY GOLD PVT LTD Vs ASSISTANT COMMISSIONER OF STATE TAX
- PERFECT BORING PVT LTD Vs UoI
- NAVNEET EDUCATION LTD
- INDRAJEET SINGH RATHORE Vs ACIT
- DONGSUNG AUTOMOTIVE PVT LTD Vs SUPERINTENDENT OF CENTRAL TAXES
- RAI ENTERPRISES Vs CC, CE & ST
- CLIANTHA RESEARCH LTD
- BANYAN PROJECTS INDIA PVT LTD Vs GST OFFICER
- Ajay Khanna Vs State Tax Anti Evasion Bureau
- Shree Ram Twistex Pvt Ltd Vs State Of Gujarat
- Aap And Company Vs UoI
- Vera Display And Storage Products Pvt Ltd Vs State Tax Officer
- National Enterprise Vs State Of Gujarat
- Raj Enterprises Vs ACCT
- Hardcastle Restaurants Pvt Ltd Vs UoI
- Christy Fried Gram Industry
- Sanjay Bhalothia Vs State
- Panduranga Stone Crushers Vs UoI
- Neelkamal Enterprises Pvt Ltd Vs UoI
- Novel Engineering And Technical Works Pvt Ltd
- TP Roy Chowdhury And Company Pvt Ltd
- Siemens Ltd
- Macro Media Digital Lmaging Pvt Ltd
- Sterlite Technologies Ltd Vs UoI
- Super Powder Coating Anodizing And Trading Vs UoI
- Nuetech Solar Systems Pvt Ltd
- Kwangjin India Authosystems Pvt Ltd Vs Assistant Commissioner
- Emmbi Industries Ltd
- Bharat Raj Punj Vs CCGST
- STERLITE TECHNOLOGIES LTD
- MAA VINDHYAVASINI PVT LTD Vs STATE OF UP
- CARENOW MEDICAL PVT LTD Vs COMMISSIONER OF GST & CE
- GSI PRODUCTS Vs UNION OF INDIA AND ORS
- STERLITE TECHNOLOGIES LTD
- GM Syntex Pvt Ltd Vs Assistant Commissioner Of CGST And CE
- Chogori India Retail Ltd Vs UoI
- Choi Yongsuk Vs Superintendent Of GST & CE
- UOI Vs Torrent Power Ltd
- UOI Vs Palak Designer Diamond Jewellery
- Virat Metals And Engineering Corporation Vs Assistant State Tax Officer
- Vijaykumar Jayantibhai Panchal Vs CCGST
- Balajee Udyog Vs GST Council
- M/S Parexel International ... vs Union Of India
- VASU CORPORATION Vs STATE OF GUJARAT
- Varun Goel Vs M/s Eldeco Infrastructure & Properties Ltd. (NAA)
- SOLAR POWER DEVELOPERS ASSOCIATION Vs UoI
- Kush TRaders vs State of Gujarat
- Indian Wind Turbine Manufacturers Association Vs Union of India (Delhi High Court)
- Exide Industries ltd vs state tax officer
- ECOSAN SERVICES FOUNDATION
- Dhruvi Traders vs State Of Gujarat
- CCGST & CE Vs PALAK DESIGNER DIAMOND JEWELLERY
- CamronExports vs CC
- Strides Emerging Markets Ltd-AAR
- Abad Fisheries Pvt Ltd-AAR
- Gurudev Metal Industries-AAR
- Spacelance Office Solutions Pvt Ltd-AAR
- Raghava Constructions Vs UoI
- TOOLCOMP SYSTEMS PVT LTD-AAR
- UNITED ENGINEERING WORKS-AAR
- Quarry Owners Association Vs UoI
- Shunty Bunty Automobiles Pvt Ltd Vs UoI
- Durga Projects And Infrastructure Pvt Ltd-AAR
- Sanghvi Movers Ltd-AAR
- Ashish Jain Vs UoI
- BHATTAD INDUSTRIES PVT LTD Vs UOI
- Deepak Kumar Khurana Vs Sattva Developers (P.) Ltd.
- OSL Logistics(P.) Ltd vs Asstt. State Tax Officer
- Hermeet Kaur Bakshi vs conscient Infrastructure pvt ltd.
- sahil mehta vs salarpuria real estate
- STATE OF JHARKHAND VS AKASH COKE INDUSTRIES PVT LTD
- ASHOK KHATRI VS S3 INFRA REALITY
- GANPATI ADVISORY LTD Vs UoI
- PURANIK CONSTRUCTION PVT LTD-AAR
- Eskag Pharma Pvt Ltd
- Vertiv Energy Pvt Ltd Vs UoI
- RS Development And Constructions India Pvt Ltd Vs Asst State Tax Officer
- M/s VIKRAM SARABHAI SPACE CENTRE
- US POLYTECH
- TATA MOTORS LTD
- KUNDAN MISHTHAN BHANDAR
- KINDORAMA HEALTHCARE PVT LTD
- KINDER WOMENS HOSPITAL AND FERTILITY CENTRE PVT LTD
- M/s ITD CEMENTATION INDIA LTD
- Bramhacorp Ltd Vs State Of Maharashtra
- Uninav Developers Pvt Ltd Vs UoI
- Bharti Airtel Ltd Vs UoI
- Vass Impex Vs UoI
- Raj Enterprises Vs ACCT
- Satya Enterprises Vs UoI
- Sales Tax Bar Association Vs UoI
- LC Infra Projects Pvt Ltd Vs UoI
- Shabnam Petrofils Pvt Ltd Vs UoI
- Nitin Nikhra Vs State Of MP
- Vikas Goel Vs Deputy Director
- Polycab Wires Pvt Ltd Vs UoI
- Bengal Rowing Club-AAAR
- Indian institute of corporate affairs-AAR
- TUI India Pvt Ltd-AAR
- Bajaj Finance Ltd-AAAR
- Asahi Kasei India Pvt Ltd-AAAR
- BHUTORIA REFRIGERATION PVT LTD-AAAR
- Crown Beers India Pvt Ltd-AAAR
- HP India Sales Pvt Ltd-AAAR
- Sabre Travel Network India Pvt Ltd-AAAR
- RMKV Fabrics Pvt Ltd
- Bramha Corp Ltd Vs State of Maharashtra
- Salarpuria Real Estate Pvt Ltd Vs UoI
- Shiva Writing Company Pvt Ltd
- RK Industries
- Kasturba Health Society
- Daewoo-TPL JV
- Reckitt Benckiser India Pvt Ltd Vs UoI
- abubacker kaleel rahman
- WAY 2 WEALTH BROKERS PVT LTD
- MEDIVISION SCAN AND DIAGNOSTIC RESEARCH CENTRE PVT LTD
- KERALA FOREST DEVELOPMENT CORPORATION LTD
- IRENE RUBBERS
- FOWLER WESTRUP INDIA PVT LTD
- TVH Lumbini Square Owners Association
- Chowgule And Company Pvt Ltd
- Chowgule Industries Pvt Ltd
- Krishna Oleo Chemical India Ltd Vs UoI
- Vishal Steels Vs State Of Gujarat
- Dhirendra Singh Vs CCGST
- MK Traders Vs UoI
- Kerala State Construction Corporation Ltd
- Super Wealth Financial Enterprises
- Starcare Hospital Kozhikode
- Sonka Publication Pvt Ltd.
- Kondody Autocraft pvt ltd
- ELEFO BIOTECH PVT LTD
- Golden Cotton Industries Vs UoI
- Aap And Company Vs UoI
- Bandai Namco India Pvt Ltd-AAR
- Director General Of Anti-Profiteering Vs Vatika Ltd
- E-DP Marketing Pvt Ltd-AAR
- Network For Information And Computer-AAR
- Sanghi Brothers Indore Pvt Ltd-AAR
- Rohan Coach Builders-AAR
- Nayara Energy Ltd Vs UoI
- COMMISSIONER OF CGST AND CENTRAL EXCISE MUMBAI EAST COMMISSIONERATE VS DHL LOGISTICS PVT LTD
- MEGHA ENGINEERING AND INFRASTRUCTURES LTD VS CCT
- Prabhat Gudakhu Factory-AAAR
- Indian Institute Of Science Education And Research-AAAR
- Director General of Anti-Profiteering Vs Unicharm India Pvt Ltd
- Cengres Tiles Ltd Vs State Of Gujarat
- Indusind Media Communications Ltd Vs UoI
- Director General Of Anti-Profiteering Vs Sun Infra Services Pvt Ltd
- Daejung Moparts Pvt Ltd Vs Assistant Commissioner OF CGST & CE
- CS Diesel Engineering Pvt Ltd
- General Manager Ordnance Factory Bhandara
- Aarel Import Export Pvt Ltd
- City And Industrial Development Corporation Of Maharashtra Ltd
- Puthoor Unnikrishnan
- Sutherland Mortgage Services Inc
- Jitendra's Auto World Vs UoI
- Basell Polyolefins India Pvt Ltd Vs UoI
- Safset Agencies Pvt Ltd
- KUMAR AUTO AGENCY VS PRINCIPAL SECRETARY
- Indian Oil Corporation Ltd - AAAR
- INDEPENDENT POWER PRODUCERS ASSOCIATION OF INDIA Vs UNION OF INDIA
- PHILODEN INDUSTRIES PVT LTD Vs UNION OF INDIA
- BOMBAY WELL PRINT INKS PVT LTD v C, GSTC
- Indian Institute of management vs AAAR
- Gupta Agencies vs UOI
- Alok Bhanuka-AAR
- Director General Of Anti-Profiteering Vs Sattva Developers Pvt Ltd
-
- Vedika Export Tea Pvt Ltd
- Sangeetha Jewellery v. State Tax office, Idukki
- Devi tradelink vs state of gujarat
- VS Ferrous Enterprises Pvt Ltd Vs UoI
- Jainam Cables India Pvt Ltd Vs UoI
- Swaminarayan Traders Through Savanbhai Menpara Vs State Tax Officer
- Kesoram Industries Ltd Vs Assistant Commissioner CGST & CE
- Vivek Ramvilas Bansal Vs DCST
- Director General Anti-Profiteering Vs Bestech India Ltd
- Arihant Dredging Developers Pvt Ltd
- Bamboo Hotel And Global Centre (Delhi) Pvt Ltd Vs UoI
- Patran Steel Rolling Mill Vs ACST
- Hindustan Construction Company Ltd Vs UoI
- Bikaner Digitech Vs ACCGST
- Maruti Enterprise
- Dredging And Desiltation Company Pvt Ltd
- Neo Built Corporation
- Mohana Ghosh
- Bajaj Auto Ltd. vs Union of India
- Avtar Trading Co v/s State of UP
- Asian Paints v/s Asst State Tax Officer
- ASHOK KUMAR BHATIA Vs STATE OF UP AND 2 OTHERS
- Josco Jewellers Pvt Ltd Vs State Of Kerala
- Shree Enterprises Vs CTO
- Ramnath Bhimsen Charitable Trust, In re - [2019] (AAR - Chhattisgarh)
- Oudh Bar Association Vs UoI
- Advantage India Logistics Private Limited. Versus The Union of India and others
- Shiva Writing Company Pvt. Ltd. v/s Sydney D'Silva and Parthasarathi Dey
- M/s. Vasu Clothing Private Limited v/s The Union of India and Others
- Director General Of Anti-Profiteerin Vs Eldeco Infrastructure And Properties Ltd
- Director General Anti-Profiteering Vs Salarpuria Real Estate Pvt Ltd
- Udayan Cinema Pvt. Ltd. v/s Sydney D'Silva
- Sapna Jain Vs UoI
- UoI Vs Sapna Jain
- mandeep dhiman vs Dy. director, directorate general of gst intelligence
- Anil kumar & Sons vs Union of India
- Landmark Lifestyle Vs UoI
- Gsi Products Vs UoI
- PV Ramana Reddy Vs UoI
- Adil Asagar Versus State Of U.P. And Another
- Anil kumar & Sons vs Union of India
- M/S Systematic Conscom Ltd. VS State Of U.P
- Agarwala (P.K.)- AAR
- Atin Krishna Vs UoI
- WESTERN COALFIELDS LTD Vs COMMISSIONER OF CENTRAL EXCISE, TRICHY/MADURAI
- ALLIED DIGITAL SERVICES LTD
- INDIAN INSTITUTE OF SCIENCE EDUCATION AND RESEARCH
- SARJ EDUCATIONAL CENTRE
- Laxmi Rubber Industries-AAR-Rajasthan
- Khadi Garments Not Exempt -AAR _Rajasthan
- NIS Management Ltd. v/s Sydney D'Silva (member) and Parthasarathi Dey (member) West Bengal Advance Ruling
- Sri Sharada Ganapathi Cold Storage Pvt Ltd Vs CCT
- M/s ATRIA CONVERGENCE TECHNOLOGIES LTD Vs UNION OF INDIA
- Bharatiya Vitta Salahkar Samiti Vs UoI
- Sanjaykumar Hargovindbhai Bhagde Vs State Of Gujarat
- Magma Fincorp Ltd Vs State Of Telangana
- Indus Projects Ltd Vs UoI
- Safari Retreats Pvt Ltd Vs CCCGST
- Ghanshyamlal And Company Vs UoI
- Imarti Lakdi Vyapari Sansthan Jodhpur Vs State of Rajasthan
- Dagger Die Cutting India Pvt Ltd
- Laxmi Rubber Industries
- Laxmi Agrotech Steel
- Gitwako Farms India Pvt Ltd
- Malli Ramalingam Mothilal-AAR
- Udyog Mandir-AAR
- Rambagh Palace Hotels Pvt Ltd-AAR
- Senthilkumar Thilagavathy-AAAR
- GGL Hotel And Resort Company Ltd-AAAR
- PC Univarsal Pvt Ltd Vs GST COUNCIL-HC
- Kerala State Screening Committee On Anti-profiteering Vs Vtwo Ventures- Anti-profiteering
- Senco Gold Ltd-AAR
- Jayachandran Alloys Pvt Ltd Vs Superintendent Of GST & CE-HC
- Ganesh Proteins Vs ACST-HC
- CCGST & CE Vs Palak Designer Diamond Jewllery-HC
- Vsg Exports Pvt Ltd Vs CC-HC
- ABV And Company Vs Professional Couriers-HC
- Director General Of Anti-Profiteering Indirect Taxes And Customs Vs TTK Prestige Ltd-Anti-Profiteering
- Yokogawa India Ltd Vs UoI-HC
- Wipro Enterprises Pvt Ltd Vs UoI-HC
- Mahendra Kumar Singhi Vs CCT-HC
- Arvind Lifestyle Brands Ltd Vs UoI-HC
- Girish Mittal Vs Parvati V Sundaram-SC
- Datawind Innovations Pvt Ltd VS UoI-HC
- Savencia Fromage And Dairy Pvt Ltd-AAAR
- Shah Nanji Nagsi Exports Pvt Ltd-AAR
- Ujjwal Pune Ltd-AAR
- Siemens Ltd-AAR
- Spaceage Syntex Pvt Ltd-AAAR
- Vservglobal Pvt Ltd-AAAR
- Sandvik Asia Pvt Ltd-AAAR
- Kolte Patil Developers Ltd-AAAR
- Innovative Textiles Ltd- Innovative Textiles Ltd-AAR
- GA Infra Pvt Ltd-AAR
- Ramnath Bhimsen Charitable Trust-AAR
- Rajasthan Rajya Sahakari Kriya Vikraya Sangh Ltd
- NMDC Ltd-AAR
- Municipal Corporation Pratapgarh-AAR
- Mohan Infinity-AAR
- Tata Projects Ltd-AAR
- Navodit Agarwal-AAR
- Wolkem Industries Ltd-AAR
- Field Motor Pvt Ltd Vs UoI-HC
- Kerala Screening Committee On Anti-Profiteering Vs Dev Snacks- Anti-Profiteering
- Patran Steel Rolling Mill Vs ACIT-HC
- Lalitbhai Natvarlal Patel Vs Additional Director General-HC
- Garden Silk Mills Ltd Vs UoI-SC
- Parampujya Solar Energy Pvt Ltd (PSEPL)
- Clix Capital Services Pvt Ltd Vs UoI-HC
- Daily Express Vs ASTO-HC
- Mehul Kheria Vs CCGST & CE- HC
- UoI Vs Filco Trade Centre Pvt Ltd-SC
- Premium Transmission Pvt Ltd-AAR
- Arihant Enterprises-AAR
- Technip Uk Ltd-AAR
- Umadevi Kamalkumar Patni-AAR
- Jai Laxmi Cement Company Pvt Ltd Vs UoI-HC
- Tewari Warehousing Company Pvt Ltd (Dated: February 18, 2019)-AAR
- Xiaomi Technology India Pvt Ltd (Dated: January 22, 2019)-AAR
- Ex-Servicemen Resettlement Society (Dated: January 28, 2019)-AAR
- Rlj Woven Sacks Pvt Ltd (Dated: January 31, 2019)-AAAR
- Britannia Industries Ltd-AAR
- Rashi Eco Tourism Ltd-AAR
- Kongovi Pvt Ltd Vs UoI-HC
- G Murugan Vs Government Of India-HC
- NMDC Ltd-AAR
- Famous Studios Ltd-AAR
- E-Square Leisure Pvt Ltd-AAR
- Triveni Turbine Ltd-AAAR
- Janakiraman Govindarajan-AAR
- Texmo Industries-AAR
- Narsingh Transport-AAR
- JC Genetic India Pvt Ltd-AAR
- Association of Inner Wheel Club of India-AAAR
- Saro Enterprises-AAAR
- Sri Thomas Joseph Nellissery-AAR
- Techno Tradings And Services Pvt Ltd-AAR
- Kondody Autocraft India Pvt Ltd-AAR
- Uralungal Labour Contract Cooperative Society Ltd-AAR
- Polycab Wires Pvt Ltd-AAR
- Orlx Auto Infrastructure Services Ltd-AAR
- Sameer Mat Industries-AAR
- Cocofibre Industries Pvt Ltd-AAR
- Estera Polymers-AAR
- Govind Traders-AAR
- Herbal Isolates Pvt Ltd-AAR
- Kerala Forest Development Corporation Ltd-AAR
- Bengal Rowing Club-AAR
- Ratan Projects And Engineering Co Pvt Ltd-AAR
- IMS Proschool Pvt Ltd-AAAR
- Alok Bhanuka-AAR
- Eskag Pharma Pvt Ltd- AAR
- Director General Of Anti-profiteering Vs Gurukripa Developers And Infrastructures Pvt Ltd- Anti-profiteering
- Students Welfare Association-AAR
- Shradha Polymats-AAR
- Shree Construction-AAAR
- Bharat Raj Punj Vs CCGST-HC
- Ecosan Services Foundation-AAR
- Jaspreet Kalra Vs UoI-HC
- Ravago Shah Polymers Pvt Ltd Vs UoI-HC
- Animal Feed Analytical And Quality Assurance Laboratory-AAR
- Dream Runners Foundation Ltd-AAR
- Hyt Sam India (JV)-AAR
- Kara Property Ventures LLP-AAR
- MRF Ltd-AAR
- Rajiv Gandhi Centre For Aquaculture-AAR
- Subramani Sumathi-AAR
- Vaya Life Pvt Ltd-AAR
- House of Marigold-AAR
- Sonal Product-AAR
- Sonal Product-AAR
- Inox India Pvt Ltd-AAR
- National Dairy Development Board-AAR
- National Dairy Development Board-AAR
- Ginni Filaments Ltd-AAR
- Aravali Polyart Pvt Ltd-AAR
- Elefo Biotech Pvt Ltd-AAR
- NHPC Ltd-AAR
- Shambhu Traders Pvt Ltd-AAR
- Premier Solar Systems Pvt Ltd-AAR
- Mahalaxmi Polypack Pvt Ltd-AAR
- Goodswear Fashion Pvt Ltd-AAR
- Opto Electronics Factory-AAR
- Shiva Writing Company Pvt Ltd-AAR
- Udayan Cinema Pvt Ltd-AAR
- Il And Fs Education And Technology Services Ltd- AAAR
- Rashmi Hospitality Services Pvt Ltd- AAAR
- Shreenath Polyplast Pvt Ltd- AAAR
- KEI Industries Ltd- AAAR
- Omnisoft Technologies Pvt Ltd- AAAR
- Nagaur Mukundgarh Highways Pvt Ltd- AAAR
- A S Moloobhoy Pvt Ltd- AAAR
- House Of Marigold- AAAR
- Sapthagiri Hospitality Pvt Ltd- AAAR
- RB Construction Company- AAAR
- Director General Anti-Profiteering Vs S3 Infra Reality Pvt Ltd- Anti-Profiteering
- Director General Anti-Profiteering Vs Abbott Healthcare Pvt Ltd - Anti-Profiteering
- Geojit Financial Services Ltd-AAAR
- Ernakulam Medical Centre Pvt Ltd-AAAR
- Abbott Healthcare Pvt Ltd-AAAR
- Indian Institute Of Management-AAAR
- Mobile Wallet Pvt Ltd-AAR
- Telstra Telecommunication Pvt Ltd-AAR
- Nes Global Specialist Engineering Services Pvt Ltd-AAR
- Cummins India Ltd-AAR
- Cummins India Ltd-AAR
- Allied Digital Services Ltd-AAR
- Allied Blenders And Distillers Pvt Ltd-AAR
- Biostadt India Ltd-AAR
- TP Ajmer Distribution Ltd-AAAR
- Sardar Mal Cold Storage And Ice Factory-AAAR
- RFE Solar Pvt Ltd-AAAR
- RARA Udyog-AAAR
- Jotun India Pvt Ltd-AAAR
- Taraltec Solutions Pvt Ltd-AAAR
- Nash Industries India Pvt Ltd- AAAR
- The Kreations Builders And Devlopers-AAR
- Vision Motors Pvt Ltd Vs UoI-HC
- Torque Pharmaceuticals Pvt Ltd Vs UoI -HC
- CGST AAAR (Upto 28th Feb 2019)
- CGST-AAR (Upto 28th Feb 2019)
- CGST Case Laws (Upto 28th Feb 2019)
- CGST Case Laws
- CGST AAR
- CGST AAAR
- CGST Misc-Case Laws
The Central Goods and Services Tax Circulars
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Circular No.141/11/2020-GST
Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19)
-
Circular No: 140/10/2020 - GST
Clarification in respect of levy of GST on Director's remuneration
-
Circular No. 139/09/2020-GST
Clarification on refund related issues
-
Circular No. 138/08/2020-GST
Seeks to clarify 'issues in respect of challenges faced by the registered persons in implementation of provisions of GST Laws'.
-
Circular No. 137/07/2020-GST
Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws
-
Circular No. 136/06/2020-GST
Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19)
-
Circular No.135/05/2020 - GST
GST Refund - CBIC clarifies on accumulated ITC, bunching of claims across FYs and guidelines for claims u/s 54(3)
-
Circular No.134/04/2020-GST
Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016
-
Circular No.133 03/2020-GST
Seeks to clarify issues in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of CGST Act read with rule 41(1) of CGST Rules
- Circular No. 131/CGST/2020 - Standard Operating Procedure (SOP) to be followed by exporters
The Central Goods and Services Tax Notifications
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Notification No. 60/2020 – Central Tax
Seeks to make Ninth amendment (2020) to CGST Rules
-
Notification No. 59/2020 – Central Tax
GST - Quarterly tax payment - Due date extended up to Aug 31, 2020
-
Notification No. 58/2020 – Central Tax
Seeks to make eighth amendment (2020) to CGST Rules
-
Notification No. 57/2020 – Central Tax
Late filing of GSTR-3B - Waiver of late fee above Rs 250/- notified
-
Notification No. 56/2020 – Central Tax
CBIC further extends due date of compliance from June 29 to Aug 30
-
Notification No. 55/2020 – Central Tax
CBIC further extends due date of compliance from June 29 to Aug 30
-
Notification No. 54/2020 – Central Tax
Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for taxpayers with annual turnover up to Rs. 5 crore.
-
Notification No. 53/2020 – Central Tax
Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers
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Notification No. 52/2020 – Central Tax
Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020.
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Notification No. 51/2020 – Central Tax
Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.
-
Notification No. 50/2020 – Central Tax
Seeks to make seventh amendment (2020) to CGST Rules.
-
Notification No. 49/2020 – Central Tax
Seeks to bring into force Sections 118, 125, 129 & 130 of Finance Act, 2020 in order to bring amendment to Sections 2, 109, 168 & 172 of CGST Act w.e.f. 30.06.2017.
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Notification No. 48 /2020 – Central Tax
Authentication of Form GSTR-1 permitted through Electronic Verification Code (EVC)
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Notification No. 47-2020 – Central Tax
Rule 138 - Validity of e-Way bill expiring on Mar 20 extended till June 30
-
Notification No. 46-2020 – Central Tax
GST - Rejection of refund claim - Time period for issuance of order u/ 54 extended till June
-
Notification No. 45/2020 – Central Tax
Relief for merged UTs of Daman and Diu & Dadra and Nagar Haveli - Due date extended till July 31 for compliance
-
Notification No. 44/2020 – Central Tax
Furnishing Nil GSTR-3B return by SMS facility - rule 67A of CGST Rules notified.
-
Notification No. 43/2020 – Central Tax
Seeks to bring into force Section 128 of Finance Act, 2020 in order to bring amendment in Section 140 of CGST Act w.e.f. 01.07.2017.
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Notification No. 42/2020 – Central Tax
GSTR-3B filing - proviso inserted to enable J&K and Ladakh for electronic filing
-
Notification No. 41/2020 – Central Tax
GST - Annual Return for FY 2018-19 - Date extended till Sept 30
-
Notification No. 40/2020 – Central Tax
GST - Rule 138 - Validity of e-Way Bills generated during lockdown extended up to May 31
-
Notification No. 39/2020 – Central Tax
Changes made to facilitate registration of IBC cases
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Notification No. 38/2020 – Central Tax
GSTR-3B - NIL return - April 21 to June 30, 2020 - Rules 26 & 67 amended to insert proviso.
-
Notification No. 37/2020 – Central Tax
GST - Much-awaited PMT-09 for transfer of amount from one a/c head to another in electronic cash ledger made effective from April 21
-
Notification No. 03/2020-Central Tax (Rate)
GST rates in Schedules I, II & III amended relating to match box etc
-
Notification No. 02/2020- Central Tax (Rate)
Lower GST rate for MRO services notified
-
Notification No. 1/2020-Central Tax (Rate)
GST - Govt notifies new tax rate for lottery w.e.f March 1, 2020
-
Notification No. 36/2020 – Central Tax
Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020.
-
Notification No. 35/2020 – Central Tax
Seeks to extend due date of compliance which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 and to extend validity of e-way bills.
-
Notification No. 34/2020 – Central Tax
Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending March, 2020 till 07.07.2020 and filing FORM GSTR-4 for FY 2020-21 till 15.07.2020.
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Notification No. 33/2020 – Central Tax
Seeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020.
-
Notification No. 32/2020 – Central Tax
Seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020.
-
Notification No. 31/2020 – Central Tax
Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.
-
Notification No. 30/2020 – Central Tax
Seeks to amend CGST Rules (Fourth Amendment) in order to allow opting Composition Scheme for FY 2020-21 till 30.06.2020 and to allow cumulative application of condition in rule 36(4).
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Notification No. 29/2020 – Central Tax
Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020
-
Notification No. 27/2020 – Central Tax
Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year.
-
Notification No. 26 /2020 – Central Tax
Seeks to extend due date for furnishing FORM GSTR-3B of the said rules for the months of July,2019 to September, 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020
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Notification No. 25/2020 – Central Tax
Seeks to extend due date for furnishing FORM GSTR-3B for the months of October, 2019 , November, 2019 to February, 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir on or before the 24th March, 2020.
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Notification No. 24 /2020 – Central Tax
Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, for the quarter July-September, 2019 till 24th March,2020.
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Notification No. 23/2020 – Central Tax
Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020.
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Notification No. 22/2020 – Central Tax
Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, and having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of October, 2019 and November, 2019 to February till 24th March, 2020.
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Notification No. 20/2020 – Central Tax
Seeks to extend due date for furnishing FORM GSTR-7 for those taxpayers whose principal place of business is in the erstwhile State of Jammu and Kashmir for the July, 2019 to October,2019 and November, 2019 to February, 2020 .
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Notification No. 19/2020 – Central Tax
Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration.
-
Notification No. 18/2020 – Central Tax
Seeks to notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration.
-
Notification No. 17/2020 – Central Tax
Seeks to specify the class of persons who shall be exempted from aadhar authentication.
-
Notification No-15-2020-CT
Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2018-2019 till 30.06.2020.
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Notification No-14-2020-CT
QR Code implementation w.e.f 01.10.2020
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Notification No-13-2020-CT
E-invoice implementation w.e.f 01.10.2020
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Notification No-12-2020-CT
Furnishing of form GSTR-1 for 2019-20 waived for specified taxpayers
-
Notification No-11-2020-CT
Special Procedure for Corporate debtors under IBC, 2016 so as to enable them to comply with GST laws
-
Notification-10/2020-CT
Merged UTs of Daman and Diu & Dadra and Nagar Haveli - Tax period, registration, Electronic Credit ledger regarding - Transition period - Special procedure laid down
-
Notification No. 61/2020 – Central Tax dt. 30.07.2020
Seeks to amend Notification no. 13/2020-Central Tax in order to amend the class of registered persons for the purpose of e-invoice.
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GST - Much-awaited PMT-09 for transfer of amount from one a/c head to another in electronic cash ledger made effective from April 21
- Notification No - 07/2020/Central Tax - Dated 03-02-2020 - Notification issued to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner.
- Notification No - 06/2020/Central Tax - Dated 03-02-2020 - Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the period from 01.07.2017 to 31.03.2018.
- Notification No - 05/2020/Central Tax - Dated 03-02-2020 - Corrigendum
- Notification No - 05/2020/Central Tax - Dated 13-01-2020 - Seeks to appoint Revisional Authority under CGST Act, 2017.
- Notification No - 04/2020/Central Tax - Dated 10-01-2020 - Seeks to extend the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020.
- Notification No - 03/2020/Central Tax - Dated 01-01-2020 - Seeks to amend the Notification No - 62/2019/Central Tax - Dated 26-11-2019 to amend the transition plan for the UTs of J&K and Ladakh
- Notification No - 02/2020/Central Tax - Dated 01-01-2020 - Seeks to make amendment (2020) to CGST Rules.
- Notification No - 01/2020/Central Tax - Dated 01-01-2020 - Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017.