AUTHORITY FOR ADVANCE RULINGS, RAJASTHAN Rambagh Palace Hotels (P.) Ltd., In re J.P. MEENA AND HEMANT JAIN, MEMBER ADVANCE RULING NO. RAJ/AAR/2019-20/05 APRIL 30, 2019 Sanjeev Agarwal, AR for the Applicant. ORDER Note : Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the appellate Authority for Advance Ruling constituted under… Read More »
Online Fantasy Sports Gaming is not a game of chance – Cannot be considered betting gambling for purpose of GST In Criminal Public Interest Litigation Stamp No.22 of 2019 – Gurdeep Singh Sachar Vs Dream 11 Fantasy Pvt Ltd (Respondent No.3)– Decided on 30th April 2019, the Hon’ble Bombay High Court held that online fantasy… Read More »
HIGH COURT OF GUJARAT Vasu Corporation v. State of Gujarat HARSHA DEVANI AND BHARGAV D. KARIA, JJ. R/SPECIAL CIVIL APPLICATION NO. 3395 OF 2019 MAY 2, 2019 Uchit N. Sheth for the Appellant. Soaham Joshi, Asstt. Govt. Pleader for the Respondent. JUDGMENT Harsha Devani, J. – Mr. Uchit Sheth, learned advocate for the petitioner has, inter alia, submitted that upon the… Read More »
AUTHORITY FOR ADVANCE RULINGS, WEST BENGAL Arihant Dredging Developers (P.) Ltd., In re SYDNEY D’SILVA AND PARTHASARATHI DEY MEMBER CASE NUMBER 16 OF 2019 ORDER NUMBER 04/WBAAR/2019-20 JUNE 10, 2019 Sumit Nishania, CA for the Applicant. RULING 1. Admissibility of the application 1.1 The Irrigation and Waterways Directorate, Govt. of West Bengal (hereinafter the recipient), has awarded the Applicant a contract… Read More »
AUTHORITY FOR ADVANCE RULINGS, WEST BENGAL Indrajit Singh., In re SYDNEY D’ SILVA AND PARTHASARATHI DEY, MEMBER CASE NO. 18 OF 2019 ORDER NO. 07/WBAAR/2019-20 JUNE 10, 2019 Indraiit Singh for the Applicant. RULING 1. Admissibility of the Application 1.1 The Applicant is stated to be providing conservancy/solid waste management service to the Conservancy Department of the Howrah Municipal Corporation… Read More »
AUTHORITY FOR ADVANCE RULINGS, WEST BENGAL Mohana Ghosh, In re SYDNEY D’ SILVA AND PARTHASARATHI DEY, MEMBER CASE NO. 09 OF 2019 ORDER NO. 06/WBAAR/2019-20 JUNE 10, 2019 Sambit Das for the Applicant. RULING 1. Admissibility of the application 1.1 The Applicant, stated to be supplying cabs on a rental basis, seeks a ruling on whether credit is admissible… Read More »
HIGH COURT OF KARNATAKA SRS Travels/Logistics v. Joint Commissioner of Commercial Taxes KRISHNA S. DIXIT, J. WRIT PETITION NO. 107016 OF 2019 (T-RES) APRIL 1, 2019 Sangram S. Kulkarni, Adv. for the Petitioner. Smt. Veena Hegde, AGA for the Respondent. ORDER 1. The challenge is to the order dated 11.03.2019 at Annexure-H purported to have been made under Section… Read More »
Allahabad High Court Govind Enterprises Vs State of U.P. Criminal Misc. Writ Petition No. – 7303 of 2019 Dated : 30/05/2019 Instant petition seeks quashing of first information report (for short FIR), dated 30.11.2018, lodged by Assistant Commissioner, Commercial Tax at police station Kosi Kalan, District Mathura, under Sections 420, 467, 468, 471, 34, 120-B… Read More »
Gujarat High Court Shree Radhe Steel Vs State of Gujarat No. Special Civil Application No. 7065 of 2019 Dated : 10/04/2019 1. A perusal of the Notice for Confiscation of Goods or Conveyance and Levy of Penalty under section 130 of the Central Goods and Services Tax Act, 2017 read with the relevant statutory provisions (Annexure-A to the… Read More »
The activity of providing accommodation services by the applicant in their hostel for which the applicant is collecting an amount below the threshold limit of Rs. 1000/- per day and no other charges are being collected for providing other allied facilities/services therein viz. canteen food, parking space for vehicles, coaching, library, entertainment etc. merits exemption as… Read More »