HIGH COURT OF GUJARAT Sandipkumar Kirankumar Sharma v. State Election Commission R. SUBHASH REDDY, CJ AND VIPUL M. PANCHOLI, J. WRIT PETITION (PIL) NO. 239 OF 2017 NOVEMBER 15, 2017 Ms. Sneha A. Joshi, Adv. for the Applicant. Kamal B. Trivedi, Adv. General and Ms. Sangita Vishen, Asstt. Govt Pleaderfor the Respondent. ORDER R. Subhash Reddy, CJ – This petition is filed… Read More »
PAYMENT BY USE OF ELECTRONIC CLEARING SYSTEM (ECS) THROUGH A BANK ACCOUNT It is an electronic mode of fund transfer from one bank account to another using the service of clearing house. The meaning of ECS is explained in FAQs issued by the RBI (updated on 21.10.2015) as under: “ECS is an electronic mode of… Read More »
Section 111 of Uttarakhand GST Act 2017 ( Section 111 of Uttarakhand GST Act 2017 explains Procedure before Appellate Tribunal and is covered in CHAPTER XVIII APPEALS AND REVISION) Procedure before Appellate Tribunal 111. (1) The Appellate Tribunal shall not, while disposing of any proceedings before it or an appeal before it, be bound by the procedure laid… Read More »
Section 110 of Uttarakhand GST Act 2017 ( Section 110 of Uttarakhand GST Act 2017 explains President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc. and is covered in CHAPTER XVIII APPEALS AND REVISION) President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc. 110. The qualifications, appointment, salary and allowances,… Read More »
Section 109 of Uttarakhand GST Act 2017 ( Section 109 of Uttarakhand GST Act 2017 explains Appellate Tribunal and Benches thereof and is covered in CHAPTER XVIII APPEALS AND REVISION) Appellate Tribunal and Benches thereof 109. (1) Subject to the provisions of this Chapter, the Goods and Services Tax Tribunal constituted under the Central Goods and Services Tax… Read More »
Section 108 of Uttarakhand GST Act 2017 ( Section 108 of Uttarakhand GST Act 2017 explains Powers of Revisional Authority and is covered in CHAPTER XVIII APPEALS AND REVISION) Powers of Revisional Authority 108. (1) Subject to the provisions of section 121 and any rules made thereunder, the Revisional Authority may, on his own motion, or upon information… Read More »
Section 106 of Uttarakhand GST Act 2017 ( Section 106 of Uttarakhand GST Act 2017 explains Procedure of Authority and Appellate Authority and is covered in CHAPTER XVII ADVANCE RULING) Procedure of Authority and Appellate Authority 106. The Authority or the Appellate Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure.… Read More »
Section 107 of Uttarakhand GST Act 2017 ( Section 107 of Uttarakhand GST Act 2017 explains Appeals to Appellate Authority and is covered in CHAPTER XVIII APPEALS AND REVISION) Appeals to Appellate Authority 107. (1) Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act by an adjudicating authority may… Read More »
Section 105 of Uttarakhand GST Act 2017 ( Section 105 of Uttarakhand GST Act 2017 explains Powers of Authority Appellate Authority and is covered in CHAPTER XVII ADVANCE RULING) Powers of Authority Appellate Authority 105. (1) The Authority or the Appellate Authority shall, for the purpose of exercising its powers regarding— (a) discovery and inspection; (b) enforcing the… Read More »
Section 104 of Uttarakhand GST Act 2017 ( Section 104 of Uttarakhand GST Act 2017 explains Advance ruling to be void in certain circumstances and is covered in CHAPTER XVII ADVANCE RULING) Advance ruling to be void in certain circumstances 104. (1) Where the Authority or the Appellate Authority finds that advance ruling pronounced by it under sub-section… Read More »