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Goods and Services Tax - Case Laws

Showing 1 to 20 of 153 Records

  • 2018 (4) TMI 1216 - KERALA HIGH COURT

    K.C. Pappu & Sons Versus State of Kerala, The Assistant Sales Tax Officer, State Good & Services Tax

    Release of detained goods - Section 129 of the Central Goods and Services Tax Act - Held that - identical matter has been disposed of by a Division Bench of this Court in The Commercial Tax Officer And The Intelligence Inspector Versus Madhu. M.B. 2017 (9) TMI 1044 - KERALA HIGH COURT , directing expeditious completion of the adjudication of the matter and permitting release of the goods detained pending adjudication, in terms of Rule 140(1) of t....... + More


  • 2018 (4) TMI 1215 - ALLAHABAD HIGH COURT

    Rasik Products Pvt. Ltd. Versus Union of India

    Extension of time period for filing of GST Tran-1 - despite making several efforts on the last date for filing of the application, the electronic system of the respondent no.2 did not respond - Held that - the respondents are directed to reopen the portal within two weeks from today. In the event they do not do so, they will entertain the application of the petitioner manually and pass orders on it after due verification of the credits as claimed....... + More


  • 2018 (4) TMI 1214 - ALLAHABAD HIGH COURT

    Puneet Automobiles Limited through Its Director Versus State of U.P. And 3 Others

    Detention and seizure of goods with vehicle - non furnishing of the E-Way Bill immediately at the time of detention - Section 129(1) of U.P. GST Act - Held that - the loader/tipper were duly supported by other documents including temporary registration number ensuring no possibility of evasion of tax, as provided in other matters of the similar nature. - The respondent is directed to release the loader/tipper without demanding any security from t....... + More


  • 2018 (4) TMI 1213 - ALLAHABAD HIGH COURT

    M/s. Hind Logistic Versus State Of U.P. And 2 Others

    Seizure of goods with vehicle - Section 129(3) of the U.P. GST Act - penalty - Held that - petitioner has equally efficacious remedy of filing an appeal against the penalty order under Section 107 of the U.P. GST Act, 2017 - the vehicle may be released - petition disposed off........ + More


  • 2018 (4) TMI 1143 - KERALA HIGH COURT

    M/s Lal Steels (P) Ltd. Versus The asst. Commissioner, State GST Department, Palakkad

    Release of detained goods - Section 129 of the Central Goods and Services Tax Act - Held that - identical matter has been disposed of by a Division Bench of this Court in The Commercial Tax Officer And The Intelligence Inspector Versus Madhu. M.B. 2017 (9) TMI 1044 - KERALA HIGH COURT , directing expeditious completion of the adjudication of the matter and permitting release of the goods detained pending adjudication, in terms of Rule 140(1) of t....... + More


  • 2018 (4) TMI 1142 - KERALA HIGH COURT

    Shri Dutt India Private Limited Versus The Assistant State Tax Officer And Others

    Detention of goods - grievance of the petitioner concerns the delay on the part of the first respondent in completing the adjudication as provided for under Section 129 of the statutes - Held that - the petitioner has remitted the tax and penalty demanded in terms of the notice issued under Section 129 of the statutes - first respondent directed to complete the adjudication within one month from the date of receipt of a copy of this judgment - pe....... + More


  • 2018 (4) TMI 1141 - ALLAHABAD HIGH COURT

    Bharat Iron Store & Another Versus Union of India Secy. & 3 Others

    Seizure of goods - E-way bill not produced - Penalty - Held that - it is clear that the E-Way Bill itself was downloaded on 07.01.2017 i.e. four days after the seizure has been made - the petitioner has equally efficacious remedy of filing an appeal against the penalty order under Section 107 of the U.P. GST Act, 2017 - petition dismissed........ + More


  • 2018 (4) TMI 1140 - ALLAHABAD HIGH COURT

    Akash Traders Thru' Its Prop. Shri Rakesh Kumar Versus State of U.P. & 2 Others

    Seizure order - Section 129(1) of U.P. GST Act - seizure on the ground that the size of the wood planks were unequal - Held that - there is no other allegation. No penalty order has been passed against the petitioner as yet - subject to deposit of security equal to the value of the goods shown in the invoice, other than cash or bank guarantee, the petitioner s vehicle and goods along with documents, which have been seized may be released forthwit....... + More


  • 2018 (4) TMI 1139 - ALLAHABAD HIGH COURT

    Vikram Solar Pvt. Ltd. Versus Union of India thru' Secy. & 3 Others

    Seizure of goods - Section 129(1) U.P. GST Act - E-Way bill not downloaded - Held that - it has come on record that before seizure there was some problem in downloading the E-way bill. The penalty order has not yet been passed - Subject to deposit of bank guarantee, equal to the value of the tax on goods, the petitioner s vehicle and goods which have been seized may be released forthwith - petition disposed off........ + More


  • 2018 (4) TMI 1077 - AUTHORITY FOR ADVANCE RULING , NEW DELHI

    In Re: Shri Sanjeev Sharma

    Levy of GST - Valuation - construction services / superstructure - undivided and impartible share of land - Entry 5 of Schedule III of the CGST Act, 2017 - Whether GST will be applicable on the sale of undivided and impartible share of land represented by Agreement to sell the land? - Held that - From a conjoint reading of Section 7 and Entry 5 of Schedule III of CGST Act, any activity/ transaction which is in the nature of sale of land is not co....... + More


  • 2018 (4) TMI 1076 - MADRAS HIGH COURT

    M/s Modern Traders Versus State of U.P. And 2 Others

    Seizure of detained goods - Absence of E-Way bill - contention of petitioner is that without considering the e-way bill-02 which has been furnished immediately within 20 minutes from the time of the detention of the vehicle/goods, the respondent no.3 has illegally passed the seizure order after a gap of four days - Held that - Rule 138 of the Rules framed under the Central GST provides that till such time e-way bill system is developed and approv....... + More


  • 2018 (4) TMI 1075 - ALLAHABAD HIGH COURT

    National Chemical And Dyes Company Versus Union of India

    Extension of time period for filing of GST Tran-1 - despite making several efforts on the last date for filing of the application, the electronic system of the respondent no.2 did not respond - Held that - the respondents are directed to reopen the portal within two weeks from today. In the event they do not do so, they will entertain the application of the petitioner manually and pass orders on it after due verification of the credits as claimed....... + More


  • 2018 (4) TMI 1074 - ALLAHABAD HIGH COURT

    Zebronics India Private Limited Versus State of U.P. & 3 Others

    Seizure of goods with vehicle - absence of Transit Declaration Form - interstate movement of goods through UP - penalty - Held that - It is clear that the goods have been detained, seized and penalty has been imposed merely because of TDF was absent and the proper officer was himself not satisfied as to the intention to evade tax being present in the facts of the case - There is nothing to dispute the claim made by the assessee that it was effect....... + More


  • 2018 (4) TMI 1073 - ALLAHABAD HIGH COURT

    Durga Rai Vijay Kumar Thru' Its Prop. V.K. Rai Versus Union of India Thru' Its Secy. & 3 Others

    Seizure of goods with vehicle - consignment of goods was not accompanied by downloaded E-Way Bill - Held that - the interception was at 7.30 P.M. while E-Way Bill downloaded and produced before the authority on the same date at 10.05 P.M - since now the E-Way Bill has been downloaded and produced before the authority, the goods and vehicle should be released upon the petitioner furnishing security other than cash and bank guarantee to the satisfa....... + More


  • 2018 (4) TMI 1072 - ALLAHABAD HIGH COURT

    Bengali Lal & Sons Thru' Its Partner Sri Ajay Kumar Versus State of U.P. & 5 Others

    Correction of registration - petitioner applied for registration under GST on 27.6.2017, but mistakenly provided the PAN number of one of the partner of the firm, instead of PAN number of the Firm - petitioner then again applied for registration on 14.8.2017 - registration could not be activated as two registration applications were filed - Held that - until and unless the petitioner surrenders the subsequent registration dated 14.8.2017, the ear....... + More


  • 2018 (4) TMI 1009 - KERLA HIGH COURT

    M/s. Teesta Distributors Versus State of Kerala,

    Right to carry lottery business - Use of Kerala GST Act, 2017 and police power to interfere into the lottery business - practical difficulty in following of 56(20A)(d) of the Kerala State GST Rules - Production of unsold lotteries before the authority within 48 hours - Challenge to the GST Rules, 2017 on a premise that these rules are colourable exercise of delegated legislation to interfere with rightful conduct of lottery business in the State ....... + More


  • 2018 (4) TMI 1007 - ALLAHABAD HIGH COURT

    Time To Time Logistics Versus Union Of India And 3 Others

    Seizure of goods - incomplete E-Way bill - Section 129(1) of Uttar Pradesh Goods and Service Tax Act, 2017 - Held that - In the present case admittedly, all the above details were not filled up or disclosed in the E-Way Bill - the E-Way Bill was incomplete and improper. Any E-Way Bill which is not duly filled up cannot be construed to be a valid document and it would be treated as if the goods are not accompanied by appropriate / valid E-Way bill....... + More


  • 2018 (4) TMI 1006 - GUJARAT HIGH COURT

    Filco Trade Centre Pvt. Ltd And 1 Versus Union of India And 1

    Transition of CENVAT credit to ITC under GST - condition contained in clause (iv) of subsection (3) of section 140 of the Central GST Act - With introduction of GST, the petitioners could avail their CENVAT credit of the stock of goods lying with the petitioners, on which, the purchases were made not earlier than one year - NOTICE issued........ + More


  • 2018 (4) TMI 938 - AUTHORITY FOR ADVANCE RULING , NEW DELHI

    In Re: M/s. Rod Retail Private Limited

    Zero rated supply or not - supply from the shop located in the Security Hold Area of the IGI International Airport - supply to an International outbound passengers holding international boarding pass applicable rate of 28 or otherwise - Held that - the goods can be said to be exported only when they cross the territorial waters of India and the goods cannot be called to be exported, merely on crossing the Customs Frontiers of India. - export of g....... + More


  • 2018 (4) TMI 886 - ALLAHABAD HIGH COURT

    M/s Navyug Airconditioning Versus State Of U.P. And 02 Others

    Seizure order - wrong mention of the provision - case of petitioner is that the seized goods were in transit from outside the State the transaction would be covered by the IGST Act, 2017 read with CGST Acy and that the provisions of the UPGST Act or its Rules or the notifications issued therein would not apply - Held that - even if the seizure is treated to be under Section 129(1) of the Central G.S.T., as there was no provision of E-Way bill on ....... + More


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