Category Archives: GST Judgments Himachal Pradesh

Classification of manufacturing of Protein Powder Vitamin and Mineral under CTH 3004 :Himachal Pradesh Authority of Advance Ruling

By | March 13, 2020

Himachal Pradesh Authority of Advance Ruling M/s Newtramax Healthcare Brief of the case-Whether the product/s being manufacture by the applicant fall under HSN 2106 or 3004? Summary– All the goods being manufactured by the applicant which are mentioned in the drug license issued to the applicant by the competent authority and have the labels as… Read More »

No Advance Ruling can be given if applicant is not undertaking supply of goods :Himachal Pradesh Authority of Advance Ruling

By | March 13, 2020

Himachal Pradesh Authority of Advance Ruling M/s Bakson Drugs & Pharmaceuticals Pvt. Ltd Brief of the Case :- Appllicability of GST on ENA?  Summary:- Since the applicant is neither supplier of ENA nor he proposes to undertake supply of ENA, therefore, the application for advance ruling has  not been admitted. HP-AAR-1/2019 dated 20.11.2019 Download Click here

Avail alternative remedy of statutory appeal before filing Writ petition in High Court : HC

By | November 30, 2018

once the petitioner has got efficacious alternative remedy of statutory appeal, the same ought to have been availed by it before invoking the writ jurisdiction of this Court. HIGH COURT OF HIMACHAL PRADESH Austees Hydro Power & Construction Co. (P.) Ltd. v. Union of India SURYA KANT, CJ AND AJAY MOHAN GOEL, J. CWP NO. 1073… Read More »