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M/S. H.M. INDUSTRIAL PVT. LTD. vs. COMMISSIONER, CGST AND CENTRAL EXCISE
High Court of Gujarat, Feb 07, 2019

Section 83 of the Act did not apply to the directors of the private company

Subject : Seizure, Detention and Confiscation
Legislation Referred To : Sections 2(107), 22, 24, 83 & 89 of Central Goods and Services Tax Act, 2017

KERALA STATE SCREENING COMMITTEE ON ANTI-PROFITEERING vs. M/S. SUDARSANS
National Anti-Profiteering Authority, Feb 04, 2019

In absence of reduction of tax rate on product i.e. ‘Jockey Shorts’at time of implementation of GST, anti-profiteering provisions contained in Section 171(1) of...

Legislation Referred To : Section 171(1) of Central Goods and Service Tax Act, 2017
In Favour Of : Respondent

KERALA STATE SCREENING COMMITTEE ON ANTI-PROFITEERING vs. M/S. PULIMOOTTILL SILKS
National Anti-Profiteering Authority, Feb 04, 2019

In absence of reduction of tax rate on product i.e “Little Star Dhoti 406”at time of implementation of GST, anti-profiteering provisions of Section 171(1) of...

Legislation Referred To : Rule 129(1),(6) of Central Goods & Services Tax (CGST) Rules, 2017
In Favour Of : Respondent

SH. KIRAN CHIMIRALA & DIRECTOR GENERAL ANTI-PROFITEERING vs. M/S. JUBILANT FOOD WORK LTD.
National Anti-Profiteering Authority, Jan 31, 2019

Where respondent-restaurants had increased base price of product after reduction of GST rate from 18 percent to 5 percent and had not passed on benefit of reduction in rate...

Subject : Anti-Profiteering Laws
Legislation Referred To : Articles 14 & 19(1)(g) of Constitution of India
In Favour Of : Applicant

KERALA STATE SCREENING COMMITTEE ON ANTI-PROFITEERING vs. M/S. SUDARSANS
National Anti-Profiteering Authority, Jan 31, 2019

In absence of reduction of tax rate on product i.e. ‘Jockey Brief’at time of implementation of GST, anti-profiteering provisions of Section 171(1) of 2017 Act...

Legislation Referred To : Section 171(1) of Central Goods and Service Tax Act, 2017
In Favour Of : Respondent

KERALA STATE SCREENING COMMITTEE ON ANTI-PROFITEERING vs. M/S. S.J. SPICES LTD.
National Anti-Profiteering Authority, Jan 31, 2019

In absence of reduction of tax rate on product i.e. ‘Black Pepper’at time of implementation of GST, anti-profiteering provisions of Section 171(1) of 2017 Act...

Legislation Referred To : Central Excise Tariff Act, 1985
In Favour Of : Respondent

IN RE, M/S. RLJ WOVEN SACKS PVT. LTD.
Appellate Authority for Advance Ruling, Jan 31, 2019

1. This Appeal has been filed by the Assistant Commissioner of Central Tax, Howrah CGST & CX Commissionerate (hereinafter referred to as "the Appellant") on 05.11.2018...

Legislation Referred To : First Schedule of Customs Tariff Act, 1975

IN RE, EX-SERVICEMEN RESETTLEMENT SOCIETY
West Bengal Authority for Advance Rulings, Jan 28, 2019

1. The Applicant, stated to be a registered society providing Security Services and Scavenging Services to various hospitals under the State Government as well as the...

Legislation Referred To : Articles 243G & 243W of Constitution

IN RE, NIS MANAGEMENT LTD.
West Bengal Authority for Advance Rulings, Jan 28, 2019

1. The Applicant, stated to be a service provider by the deployment of personnel like a plumber, sweeper, security guard, electrician, carpenter etc. to the West...

Legislation Referred To : Articles 243G & 243W of Constitution

IN RE, VEDIKA EXPORTS TEA PVT. LTD.
West Bengal Authority for Advance Rulings, Jan 28, 2019

1. The Applicant, stated to be a contract packer of tea bags, seeks a ruling on the classification of the services provided in way of packing of tea bags and the rate of...

Legislation Referred To : Section 97(2)(a) of CGST/WBGST Act, 2017

IN RE, ABHISHEK TIBREWAL (HUF)
West Bengal Authority for Advance Rulings, Jan 28, 2019

1. The Applicant, stated to be a Manufacturer of, inter alia, Springs of Iron and Steel for supply to the Railways, seeks a Ruling on the classification of these...

Legislation Referred To : Section 97(2)(a) of CGST/WBGST Act, 2017

IN RE, DINMAN POLYPACKS PVT. LTD.
West Bengal Authority for Advance Rulings, Jan 28, 2019

1. The Applicant, stated to be a manufacturer of Polypropylene Leno Bags, seeks a ruling on classification of and rate of tax applicable on the above goods under the...

Legislation Referred To : CGST/WBGST Acts, 2017

IN RE, STORM COMMUNICATIONS PRIVATE LIMITED
West Bengal Authority for Advance Rulings, Jan 28, 2019

1. The Applicant, stated to be a supplier of Event Management Services in West Bengal and other states, seeks a Ruling on the following points: a. Can a person,...

Legislation Referred To : Sections 25(1) & 97(2)(d) of CGST Act, 2017

TVL.RK MOTORS vs. STATE TAX OFFICER
High Court of Madras, Jan 24, 2019

1. Heard the learned counsel appearing for the writ petitioner and the learned Additional Government Pleader appearing for the respondent. 2. Mr. A. Valivittan, DCTO...

Legislation Referred To : Goods and Service Tax Act, 2017

DIRECTOR GENERAL ANTI-PROFITEERING vs. M/S. SATYA ENTERPRISES
National Anti-Profiteering Authority, Jan 22, 2019

It was clear that the Respondent was fully aware of the provisions of Section 171 of the CGST Act, 2017 as well as the Notification dated 14.11.2017 whereby he was bound to...

Subject : Anti-Profiteering
Legislation Referred To : Sections 122(1)(i) & 171 of CGST Act, 2017
In Favour Of : Revenue

IN RE, M/S. XIAOMI TECHNOLOGY INDIA PRIVATE LIMITED
Karnataka Authority for Advance Rulings, Jan 22, 2019

Even though the battery in the "Power Bank" was attached to the ancillary circuitry of "Voltage Booster System", for effective function of the said battery, the principal...

Subject : Classification of goods
Legislation Referred To : Sections 97 & 98(4) of CGST Act, 2017
In Favour Of : Revenue

PSN AUTOMOBILES PRIVATE LIMITED vs. UOI & CBIC
High Court of Kerala, Jan 17, 2019

Challenge in the case under study was to section 15 (2) (a) of the CGST Act, 2017 which mandates for transaction value being inclusive tax, cess, fees and charges whereas...

Subject : Valuation Rules
Legislation Referred To : Section 15(2)(a) of CGST Act, 2017
In Favour Of : Petitioner

M/S. MONO STEEL INDIA LTD. vs. STATE OF GUJARAT
High Court of Gujarat, Jan 17, 2019

1. Mr. Paresh Dave, learned advocate for the petitioner has submitted that for recovery of a sum of rupees three crore and odd, six bank accounts of the petitioner have...

Legislation Referred To : Section 83 of Gujarat Goods and Services Tax Act, 2017

SHRI SURYA PRAKASH LOONKER vs. M/S. EXCEL RASAYAN PVT. LTD.
National Anti-Profiteering Authority, Jan 16, 2019

National Anti-Profiteering Authority (NAA) upholds a case of profiteering under section 171 of the CGST Act, 2017, against detergent supplier noting that cum-tax price...

Subject : Anti-Profiteering Laws
Legislation Referred To : Sections 122(1)(i) & 171 of CGST Act, 2017
In Favour Of : Petitioner

M/S. GITANJALI VACATIONVILLE PRIVATE LIMITED & ANR. vs. UNION OF INDIA
High Court of Calcutta, Jan 15, 2019

As per Sections 173 and 174 of CGST Act 2017, an enquiry or an investigation or even a legal proceeding under the Act of 1994 was permissible notwithstanding the coming...

Subject : Audit
Legislation Referred To : Sections 173(1) & 174(1)(2) of Central Goods and Services Tax Act, 2017