AUTHORITY FOR ADVANCE RULING – KERALA Tax Tower, Killippalam, Karamana P. 0, Thiruyananthapuram – 695 002 e-mail id: aar.gst@’kerala.gov.jn PROCEEDINGS OF THE AUTHORITY FOR ADVANCE RULING U/s.98 OF THE GOODS AND SERVICES TAX ACT, 2017. Members present are: 1. Senthil Nathan 5, IRS Joint Commissioner, Office of the Commissioner of Central Tax Et Cents! Excise,… Read More »
In re Global Reach Education Services Pvt Ltd (Advance Rulings) Case Number 05 of 2018 Date of Judgement/Order : 21/04/2018 In re Global Reach Education Services Pvt Ltd (Advance Rulings) 1. The Applicant states that it provides Overseas Education Advisory whereby it promotes the courses of foreign universities among prospective students and wants a ruling… Read More »
AUTHORITY FOR ADVANCE RULINGS KERALA N.C. Varghese, In Re SENTHIL NATHAN S. AND N. THULASEEDHARAN PILLAI, MEMBER ORDER NO. CT/3270/18-C3 MARCH 26, 2018 ORDER 1. Sri.N.C. Varghese, Thrissur, a small scale contractor (hereinafter called the applicant), has preferred an application for Advance Ruling on the rate of tax of standing rubber trees. The applicant is engaged in the… Read More »
Conditions laid down for transitional credit under GST are not unconstitutional: Bombay HC IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION JCB India Limited A limited company incorporated under the Companies Act and having its office at Talegaon, M.I.D.C., Tal – Maval, District – Pune. VS Union of India WRIT PETITION NO.3142 OF 2017 /3212 OF 2017 /3187 OF 2017 /12378 OF 2017 /14245 OF 2017 3. The writ petitions filed by MJ Juris and particularly Writ Petition No.3142 of 2017 , treated as the lead matter, seeks to question Clause of Section 140(3) of the Central Goods and Services Tax Act, 2017 (“CGST Act” for short) Download Complete judgment
HIGH COURT OF BOMBAY Builders Association of Navi Mumbai v. Union of India S. C. DHARMADHIKARI AND PRAKASH D. NAIK, JJ. WRIT PETITION NO. 12194 OF 2017 MARCH 28, 2018 Vikram Nankani, Chirag Mody and Aman Kacheria, Sr. Advs. for the petitioner. Pradeep S. Jetly, Jitendra B. Mishra, B.B. Sharma and B.V. Samant for the Respondent. JUDGMENT S.C. Dharmadhikari, J.- Rule. Respondents waive service. By consent, Rule… Read More »
HIGH COURT OF ALLAHABAD Proactive Plast (P.) Ltd. v. State of U.P. PANKAJ MITHAL AND SARAL SRIVASTAVA, JJ. WRIT TAX NO. 87 OF 2018 FEBRUARY 1, 2018 Nishant Mishra for the Petitioner. ORDER 1. Heard Sri Nishant Mishra, learned counsel for the petitioner and Sri C.B. Tripathi, Special Counsel for the State of U.P. 2. The petitioner is aggrieved… Read More »
HIGH COURT OF GUWAHATI Mascot Entrade (P.) Ltd. v. Union of India SUMAN SHYAM, J. CASE NO. WP (C) NO. 7729 OF 2017 DECEMBER 13, 2017 M.L. Gope, Ms. N. Hawelia, Ms. N. Gogoi, Ms. N. Bordoloi and Ms. N. Mech for the Appellant. B. Sarma for the Respondent. JUDGMENT 1. Heard Ms. M.L. Gope, learned counsel for the petitioner. 2. This writ petition has been filed challenging the… Read More »
Kerala High Court M/s Age Industries (P) Ltd. Vs The ASST. State Tax Officer Appeal Number : WP(C).No. 1680 of 2018 Date of Judgement/Order : 18/01/2018 Petitioner is a private limited company engaged in the manufacture and sale of surgical gloves. They are registered under the Central Goods and Services Tax Act (the CGST Act)… Read More »
HIGH COURT OF KERALA M.H. Industries v. Assistant State Tax Officer P.B. SURESH KUMAR, J. W.P. (C) NO. 8708 OF 2018 MARCH 14, 2018 N. Muraleedharan Nair and Smt. K. Hymavathy, Advs. for the Petitioner. V.K. Shamsudheen, Sr. Govt.Pleader for the Respondent. JUDGMENT 1. Petitioner seeks release of the goods detained by the respondent under Section 129 of the Central Goods and… Read More »
HIGH COURT OF ALLAHABAD Iqra Roadways (India) v. State of U.P. ABHINAVA UPADHYA AND ASHOK KUMAR, JJ. WRIT TAX NO. 729 OF 2017 NOVEMBER 14, 2017 Sanyukta Singh and Shubham Agrawal for the Petitioner. Ajay Kumar Singh for the Respondent. ORDER 1. Heard Shri Shubham Agrawal assisted by Miss Sanyukta Singh, learned counsel for the petitioners and Shri C.B. Tripathi, learned Special Counsel… Read More »