HIGH COURT OF GUJARAT Pranit Hem Desai v. Addl. Director General, DGGI MS. HARSHA DEVANI AND BHARGAV D. KARIA, JJ. R/SPECIAL CIVIL APPLICATION NO. 7321 & 7323 TO 7327 OF 2019 APRIL 12, 2019 D.K. Trivedi for the Petitioner. ORDER Harsha Devani, J. – In all these petitions, the petitioners have challenged the orders of attachment of the bank… Read More »
Classification of any goods or services or both; determination of the liability to pay tax on any goods or services or both; How TDS will apply under GST on Work contract given by Municipal Corporation ? whether any particular thing done by the applicant with respect to any goods or services or both amounts to… Read More »
The applicant is ordered to be released on regular bail in connection with File No. CCST/ADENF/FSU-7/MadhavArrest/2018-19/B.4 & AC/U- 6/Arrest/2018-19/B.5811 of the office of the Chief Commissioner of State Tax, Flying Squad Unit-7, Gujarat State Ahmedabad on executing a personal bond of Rs. 10,000 (Rupees Ten Thousand Only) with one surety of the like amount to… Read More »
Held The Applicant is providing service of construction of a dwelling unit in a residential complex, bundled with services relating to the preferential location of the unit and right to use car parking space and common areas and facilities. It is a composite supply, construction service being the principal supply. Entire value of the… Read More »
Kerala High Court Union of India Vs Shiyaad : WA. No. 2061 of 2017 Dated 29/03/2019 Union of India Vs Shiyaad (Kerala High Court) Respondents 1 to 3 in the writ appeal claim to be the members of an association by name ‘Plastic Recycling Industrial Association’. They sent Ext.P2 representation to the Goods and Services… Read More »
The petitioner deposited the tax and penalty as is clear from Form GST DRC03 dated 13.3.2019 (Annexure P-9). However, the goods were not released by respondent No.2. Held Take a decision on the representation dated 13.3.2019 (Annexure P-10), in accordance with law by passing a speaking order and after affording an opportunity of hearing to… Read More »
The groups of entities had forced a cartel whereby 98 per cent of the transactions are among themselves and only 2 per cent of supplies were made to other entities. In other words, the very same goods are being repeatedly shown as being supplied by way of purchase/sales amongst the above entities only with a… Read More »
HIGH COURT OF ALLAHABAD Gupta Agencies v. Union of India BHARATI SAPRU AND PIYUSH AGRAWAL, JJ. WRIT TAX NO. 319 OF 2019 MARCH 14, 2019 Aditya Pandey for the Petitioner. ORDER 1. Heard Sri Aditya Pandey, learned counsel for the petitioner as well as learned Counsel for the respondents. 2. The petitioner seeks a writ of mandamus directing the GST… Read More »
M/s GARDEN SILK MILLS LTD (R/Special Civil Application No. 7397 of 2018),in which the respondent revenue (proper officer) is directed to re-credit the amount of refund rejected to the Electronic Credit Ledger on the basis of Form GST RFD-PMT 03 or in case no mechanism is available with the proper officer, the petitioner shall be permitted… Read More »
HIGH COURT OF ALLAHABAD Ashok Kumar Bhatia v. State of U.P. B. AMIT STHALEKAR AND MRS. MANJU RANI CHAUHAN, JJ. WRIT TAX NOS. 1645, 1660, 1661, 1676, 1697 OF 2018 MARCH 14, 2019 Rahul Agarwal, Shubham Agrawal and Aloke Kumar for the Petitioner. C.B. Tripathi, C.S.C. for the Respondent. ORDER B. Amit Sthalekar, J. – Heard Sri Shubham Agrawal and Shri Alok Kumar, learned… Read More »