HIGH COURT OF KERALA St. Josephs Tea Company Ltd. v. Chief Commissioner, Central GST & Central Excise, Kerala P.B. SURESH KUMAR, J. W.P. (C) NO. 768 OF 2018 MARCH 28, 2018 Smt. Nisha John, Adv. for the Petitioner. Sreelal N. Warrier, SC and P.R. Sreejith, SC for the Respondent. JUDGMENT 1. Petitioner was a registered dealer under the Kerala Value… Read More »
HIGH COURT OF UTTARAKHAND Commissioner, commercial Tax, Uttarakhand v. Jai Durge K.M. JOSEPH, CJ. AND SHARAD KUMAR SHARMA, JJ. COMMERCIAL TAX REVISION NO. 24 OF 2010 APRIL 10, 2018 Mohit Maulekhi, Brief Holder for the Appellant. S.K. Posti, Adv. for the Respondent. ORDER K. M. Joseph, C.J. – The revisionist called in question the order dated 01-06-2009 passed by the… Read More »
Valuation in GST : Free Study Material Here is the free study Material on Time of Supply under GST Relevant GST Judgments on Valuation How to do Valuation of supplies to branches in other states : AAR Clarified Relevant Study Material on Valuation in GST Valuation in GST : Analysis Transfer Price for GST if… Read More »
Section 115 of Sikkim GST Act 2017 [ Section 115 of Sikkim GST Act 2017 explains Interest on refund of amount paid for admission of appeal and is covered in CHAPTER XVIII APPEALS AND REVISION] [ Enforced with effect from 1-7-2017. ] Interest on refund of amount paid for admission of appeal 115. Where an amount paid by the appellant under… Read More »
Section 114 of Sikkim GST Act 2017 [ Section 114 of Sikkim GST Act 2017 explains Financial and administrative powers of State President and is covered in CHAPTER XVIII APPEALS AND REVISION] [ Enforced with effect from 1-7-2017. ] Financial and administrative powers of State President 114. The State President shall exercise such financial and administrative powers over the State Bench… Read More »
Section 113 of Sikkim GST Act 2017 [ Section 113 of Sikkim GST Act 2017 explains Orders of Appellate Tribunal and is covered in CHAPTER XVIII APPEALS AND REVISION] [ Enforced with effect from 1-7-2017. ] Orders of Appellate Tribunal 113. (1) The Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders… Read More »
Section 112 of Sikkim GST Act 2017 [ Section 112 of Sikkim GST Act 2017 explains Appeals to Appellate Tribunal and is covered in CHAPTER XVIII APPEALS AND REVISION] [ Enforced with effect from 1-7-2017. ] Appeals to Appellate Tribunal 112. (1) Any person aggrieved by an order passed against him under section 107 or section 108 of this Act or… Read More »
Section 111 of Sikkim GST Act 2017 [ Section 111 of Sikkim GST Act 2017 explains Procedure before Appellate Tribunal. and is covered in CHAPTER XVIII APPEALS AND REVISION] [ Enforced with effect from 1-7-2017. ] 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… Read More »
Section 110 of Sikkim GST Act 2017 [ Section 110 of Sikkim 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] [ Enforced with effect from 1-7-2017. ] President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc. 110. The qualifications,… Read More »
Section 109 of Sikkim GST Act 2017 [ Section 109 of Sikkim GST Act 2017 explains Appellate Tribunal and Benches thereof and is covered in CHAPTER XVIII APPEALS AND REVISION] [ Enforced with effect from 1-7-2017. ] Appellate Tribunal and Benches thereof 109. (1) Subject to the provisions of this Chapter, the Goods and Services Tax Tribunal constituted under the Central… Read More »