[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 3/2020-Central Excise New Delhi, the 13th March, 2020 G.S.R. (E). – In exercise of the powers conferred by section 147 of Finance Act, 2002 (20 of 2002), read with… Read More »
AUTHORITY FOR ADVANCE RULINGS, CHHATTISGARH Kamal Kishor Agrawal, In re SMT. KALPANA TIWARI AND RAJESH KUMAR SINGH, MEMBER NO. STC/AAR/11/2018 MARCH 2, 2019 Download Click here
HIGH COURT OF BOMBAY Gehna Trading LLP v. Union of India NITIN JAMDAR AND M.S. KARNIK, JJ. WRIT PETITION NO. 167 OF 2020 JANUARY 30, 2020 Brijesh Pathak for the Petitioner. J.B. Mishra for the Respondent. ORDER 1. By this Petition the Petitioner has challenged the action of the Respondents in provisionally attaching the bank account of the Petitioner. 2. On… Read More »
AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND Harmilap Media (P.) Ltd, In re VIPIN CHANDRA AND AMIT GUPTA, MEMBER RULING NO. 03/2019-20 APPLICATION NO. 02/2019-20 JUNE 12, 2019 ORDER This is an application under sub-section (1) of Section 97 of the CGST/SGST Act, 2017 (hereinafter referred to as Act) and the rules made thereunder filed by M/s. Harmilap Media (P)… Read More »
HIGH COURT OF GUJARAT Mono Steel (India) Ltd. v. State of Gujarat J.B. PARDIWALA AND BHARGAV D. KARIA, JJ. R/SPECIAL CIVIL APPLICATION NO. 618 OF 2019 JANUARY 9, 2020 Amal Paresh Dave and Paresh M. Dave for the Petitioner. Soham Joshi, Asstt, Govt. Pleader for the Respondent. ORDER J.B.Pardiwala, J. – Rule returnable forthwith. Mr. Joshi, the learned AGP, waives service of notice… Read More »
HIGH COURT OF JHARKHAND Godavari Commodities Ltd. v. Union of India H.C. MISHRA AND DEEPAK ROSHAN, JJ. W.P. (T) NO. 1786 OF 2019 DECEMBER 5, 2019 Sumeet Gadodia, Adv. for the Petitioner. Ratnesh Kumar, Adv. for the Respondent. JUDGMENT 1. Heard Learned counsel for the petitioner and learned counsel for the CGST. 2. The petitioner is aggrieved by the letter of intimation… Read More »
Tamil Nadu Authority of Advance Ruling M/s. Kalyan Jewellers India Limited 1. Whether the issue of own closed PPIs by the ‘Applicant’ to their customers be treated as supply of goods or supply of service 2. If yes, is the time of issue of PPI’s by the Applicant to their Customers is the time of… Read More »
Tamil Nadu Authority of Advance Ruling M/s. CMC Vellore Association 1.Tax liability on medicines supplied to in-patients through pharmacy 2. Tax liability on the medicines, drugs, stents, implants, etc administered to in-patients during the medical treatment or procedure TN/50/AAR/2019 DATED 25.11.2019 Download Click here
Rajasthan Authority of Advance Ruling SEVK RAM SAHU, (M/s S.R.S. Enterprises) • Whether the entry number 10 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 is applicable to the applicant and accordingly will the services provided by the applicant? • If the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 is not applicable, then what… Read More »
Tamil Nadu Authority of Advance Ruling M/s. Kalis Sparkling Water Private Limited 1.Whether their product K juice Grape fall under category of fruit beverages or fruit based drinks? 2. What is the rate of tax and HSN code for their product name? 3.Is there any preserved percentage of fruit or pulp in the beverages to… Read More »