The E-Way Bill which has been issued initiatlly when the goods/vehicle started its journey from Himanchal Pradesh/Punjab by mentioning the vehicle number in the E-Way Bill but after reloading in another vehicle at Chandigarh since the official portal was not permitting to mention the details of two transport vehicles, the registration number of the second… Read More »
The petitioner being a corporate entity made an application for migration to the Goods and Service Tax under the signature of one of its Directors namely Shri Dheeraj Jain and in support of the documentation the PAN card was appended. The petitioner was allotted a registration number for the purpose of Goods and Services Tax.… Read More »
There is no illegality in seizing goods for violation of provision of the Act. However, in the interest of justice, we permit the release of the goods of the petitioner and the vehicle on furnishing security other than cash and bank guarantee of the amount specified in clause (a) or (b) of sub-section (1) to… Read More »
GST on Frozen Sheep / Goat Carcass Supplied in unit container Case Name AHMEDNAGAR DISTRICT GOAT REARING & PROCESSING CO-OP FEDERATION AAR Ruling No GST-ARA-21/2017-18/B-27 Dated 21.04.18 Frozen Sheep / Goat Carcass Supplied in LDPE & HDPE Bags liable to GST: Maharashtra AAR May 24, 2018 2:36 pm The Maharashtra Authority for Advance Ruling ( AAR… Read More »
The expression ‘outdoor catering’ has not been defined under the CGST Act, 2017 / GGST Act, 2017 or the notifications issued there under. In the present case also, the service of catering is provided by the applicant to the recipient and the fact that the meal, snacks, tea etc. are consumed by the workers /… Read More »
Main dispute is relating to the valuation of the goods carried in the goods vehicle. It is an admitted fact that no documents were carried by the driver/person in-charge of the goods vehicle at the time of interception of the goods vehicle on 08-03-2018. The ownership of the goods as well as quantum of penalty… Read More »
cleaning services supplied by the applicant to the Northern Railways are not exempted under S. No. 3 of the Notification No. 09/2017 – Integrated Tax (Rate) dated 28.06.2017, as amended by Notification No. 2/2018 – Integrated Tax (Rate) dated 25.01.2018 and parallel Notifications of CGST and SGST. AUTHORITY FOR ADVANCE RULINGS, NEW DELHI VPSSR Facilities, In… Read More »
HIGH COURT OF ALLAHABAD Surendra Steel Supply Company v. State of U.P. KRISHNA MURARI AND ASHOK KUMAR, JJ. WRIT TAX NO. 628 OF 2018 APRIL 13, 2018 Niraj Kumar Singh and Amit Mahajan for the Petitioner. ORDER 1. Petitioner-consignor is a registered dealer having GSTIN No. 06/AGMPK6002C1ZV and consignee is also a registered dealer having GSTIN No. 09AASPG5387L1ZU. The consignee purchased… Read More »
In the present case, all the documents were accompanied the goods, details are duly mentioned which reflects from the perusal of the documents. Merely of none mentioning of the vehicle no. in Part-B cannot be a ground for seizure of the goods. We hold that the order of seizure is totally illegal HIGH COURT OF… Read More »
HIGH COURT OF KERALA Alukka Gold Palace v. State Tax Officer P.B. SURESH KUMAR, J. W.P. (C) NO. 35333 OF 2017 APRIL 6, 2018 Harisankar V. Menon, Smt. Meera V. Menon and Smt. K. Krishna, Advs. for the Petitioner. JUDGMENT 1. On account of a mistake committed by the petitioner during 2009 in providing the PAN number of another firm… Read More »