AUTHORITY FOR ADVANCE RULINGS, MADHYA PRADESH Sasan Power Ltd., In re RAJIV AGRAWAL AND MANOJ KUMAR CHOUBEY, MEMBER ADVANCE RULING NO. 1 OF 2018 JUNE 6, 2018 Gopal Mundra, Ravi Ghiyani and Mrs. Laxmi Vyas for the Applicant. ORDER 1. Brief facts of the case 1.1 M/s. Sasan Power Ltd., Sasan (hereinafter referred to as “the Applicant”), are engaged in the business of… Read More »
Sale of religious goods in Satsang by Charitable Trust would attract GST: AAR AUTHORITY FOR ADVANCE RULINGS, MAHARASHTRA Shrimad Rajchandra Adhyatmik Satsang Sadhana Kendra, In re B.V. BORHADE AND PANKAJ KUMAR, MEMBER GST-ARA-41/2017-18/B-48 JUNE 14, 2018 Download Judgment Other GST judgments
respondent will not invoke the bank guarantee for three months. HIGH COURT OF KERALA Berger Paints India Ltd. v. State Tax Officer DAMA SESHADRI NAIDU, J. W.P. (C) NO. 23251 OF 2018 JULY 16, 2018 Tomson T. Emmanuel, Adv. for the Petitioner. Smt. Thushara, Govt. Pleader, Rajesh B., Lal K. Joseph and Sreelal N. Warrier, SC for the Respondent. JUDGMENT 1. The petitioner, a… Read More »
once the petitioner provides the bank guarantee for the tax and penalty and bond for the value of goods, under Rule 140 of the Rules, it will have the goods provisionally released. HIGH COURT OF KERALA Garuda Timber Traders v. Assistant State Tax Officer DAMA SESHADRI NAIDU, J. W.P. (C) NO. 26848 OF 2018 AUGUST… Read More »
As per the meaning assigned to “goods” under clause (52) to Section 2 of the CGST Act, money is excluded from the ambit of the “goods”. coming to the definition of money under the Section 2(75) of the CGST Act, 2017, we find that “money” means the Indian legal tenderbut shall not include any currency that… Read More »
The Appellant intends to revise the packaging of the subject goods and the manner in which the subject goods are put up for sale, to exclude from the packages the registered trademarks, namely ‘More trademarks’ and the ‘Aditya Birla’ logo. Appellant intends to make the following indicative declarations on the product package by using common/generic words- – The term ‘Value’ with… Read More »
HIGH COURT OF KERALA Reena Engineers & Contractors (P.) Ltd. v. Kerala Water Authority DEVAN RAMACHANDRAN, J. W.P. (C) NOS. 13630 AND 13676 OF 2018 JUNE 7, 2018 Santhosh Mathew, Arun Thomas, Jennis Stephen, Alphin Antony, Vijay V. Paul, Smt. Karthika Maria and Smt. Maria Roy for the Petitioner. P. Benjamin Paul, SC for the Respondent. JUDGMENT 1. These two writ petitions are filed by the same petitioner,… Read More »
AUTHORITY FOR ADVANCE RULINGS, KARNATAKA Columbia Asia Hospitals (P.) Ltd., In re HARISH DHARNIA AND DR. RAVI PRASAD, MEMBER ADVANCE RULING NO. KAR/ADRG 15 OF 2018 JULY 27, 2018 Naveen Rajapurohit for the Applicant. RULING 1. M/s Columbia Asia Hospitals Private Limited, (called as the ‘Applicant’hereinafter), having its registered office at The Icon, 2nd Floor, No.8, 80 feet Road, HAL III… Read More »
The applicant is liable to tax on the amounts billed by him on behalf of the taxi operators for the service provided in the nature of transportation of passengers through it, in accordance with the provisions of sub-section (5) of section 9 of the Central Goods and Services Tax Act 2017 read with Notification No.… Read More »
HIGH COURT OF CALCUTTA MGI Infra (P.) Ltd. v. Assistant Commissioner, State Goods & Service Tax DEBANGSU BASAK, J. W.P. NO. 10646 (W) OF 2018 JULY 9, 2018 Boudhyan Bhttacharrya, Anindya Bagchi, Abhratosh Mazumder, Ld. Addl. AG., Prithu Dudhoria, Debasish Ghosh,K.K. Maity and Bhaskar Prasad Banerjee for the appearing Parties. JUDGMENT 1. The petitioner seeks consideration of an application for extension of time… Read More »