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DHARMENDRA M. JANI vs. UNION OF INDIA AND OTHERS
High Court of Bombay, Jun 16, 2021

JUDGEMENT AND ORDER (PER UJJAL BHUYAN, J.) 1. Heard Mr. Bharat Raichandani, learned counsel for the petitioner ; Mr. Anil C. Singh, learned Additional Solicitor General...

JUDGEMENT AND ORDER (PER UJJAL BHUYAN, J.) 1. Heard Mr. Bharat Raichandani, learned counsel for the petitioner ; Mr. Anil C. Singh, learned Additional Solicitor General of India alongwith Mr. Pradeep S. Jetly, learned senior counsel and Mr. J. B. Mishra, learned counsel for respondent Nos.1 to 4; also heard Mr. S. G. Gore, learned AGP for respondent No.5. 2. By filing this petition under Article 226 of the Constitution of India, petitioner ha

Legislation Referred To : Section 13(8)(b) and section 8(2) of the Integrated Goods and Services Tax Act, 2017

VENNAPUSA VENKATA SUBBA REDDY vs. THE UNION OF INDIA
High Court of Andhra Pradesh, Jun 16, 2021

COMMON ORDER: PER U. DURGA PRASAD RAO, J. 1. Both these writ petitions are filed by the same writ petitioner. Writ petition No.8755 of 2019 is filed challenging...

COMMON ORDER: PER U. DURGA PRASAD RAO, J. 1. Both these writ petitions are filed by the same writ petitioner. Writ petition No.8755 of 2019 is filed challenging the proceedings in F.No. DGGI/VZU/INV/GST/13/2019, dated 08.03.2019 provisionally attaching the bank Locker No.39 held by the petitioner and bank accounts of some others under Section 83 of Central Goods and Services Tax Act, 2017 (for short ‘CGST Act, 2017’) and the notice

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

IN RE, M P ENTERPRISES & ASSOCIATES LIMITED
Maharashtra Authority for Advance Rulings, Jun 14, 2021

Service of operating mini-AC buses by would be subject to 12% GST under Tariff Heading 9966.

Advance Rulings — Assessee entered into an agreement with Brihan Mumbai Electricity Supply Transport Undertaking (BEST) for operation of stage carriage services for public transport of AC minibuses — Assessee applicant sought advanced ruling on issue of whether service of operating mini-AC buses by Assessee for BEST would be exempt from payment of GST under Tariff Heading 9966 — Held, service of operating mini-AC buses by Assess

States : Maharashtra
Subject : Advance Rulings
In Favour Of : Revenue

IN RE, THERMO FISHER SCIENTIFIC INDIA PVT. LTD.
Maharashtra Authority for Advance Rulings, Jun 14, 2021

5% GST applicable on Scientific and Technical Instruments / Equipment supplied to Public-funded research Institutions.

Advance Rulings — Assessee supplied scientific and technical instruments and equipment to public funded research institutions, research institutions, universities, Indian Institute of Technology (IIT), departments and laboratories of Central and State Government — Assessee sought advance ruling on issue of whether Assessee was correct in charging 2.5% CGST and SGST or 5% IGST, as applicable, by applying Notification No.45/2017-C.T. (R

States : Maharashtra
Subject : Advance Rulings
In Favour Of : Assessee

DHARMENDRA M. JANI vs. UNION OF INDIA AND OTHERS
High Court of Bombay, Jun 09, 2021

ORDER/JUDGEMENT 1. Heard Mr. Bharat Raichandani, learned counsel for the petitioner ; Mr. Anil C. Singh, learned Additional Solicitor General of India alongwith Mr....

ORDER/JUDGEMENT 1. Heard Mr. Bharat Raichandani, learned counsel for the petitioner ; Mr. Anil C. Singh, learned Additional Solicitor General of India alongwith Mr. Pradeep S. Jetly, learned senior counsel and Mr. J. B. Mishra, learned counsel for respondent Nos.1 to 4; also heard Mr. S. G. Gore, learned AGP for respondent No.5. 2. By filing this petition under Article 226 of the Constitution of India, petitioner has prayed for a declaration

Legislation Referred To : Section 13(8)(b) and section 8(2) of the Integrated Goods and Services Tax Act, 2017

IN RE, UDUPI NIRMITHI KENDRA
Karnataka Authority for Advance Rulings, Jun 08, 2021

ORDER 1. M/s Udupi Nirmithi Kendra, Rajatadri, DC Office Complex, End Point Road, Manipal, Udupi District-PIN 576104 (hereinafter called as the ‘applicant’),...

ORDER 1. M/s Udupi Nirmithi Kendra, Rajatadri, DC Office Complex, End Point Road, Manipal, Udupi District-PIN 576104 (hereinafter called as the ‘applicant’), having GSTIN number 29AAATU1950D1ZK, have filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 read with Rule 104 of the CGST Rules, 2017 and Section 97 of the KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in FORM GST ARA-01, discharging the f

States : Karnataka
Legislation Referred To : Rule 104 of the CGST Rules, 2017

IN RE, M/S WAVE COLOUR TECHNIKS
Karnataka Authority for Advance Rulings, Jun 07, 2021

ORDER 1. M/s Wave Colour Techniks, Plot No.Q-3, Jigani Industrial Estate, Jigani 2nd stage, Anekal Taluk, Bengaluru-560 105 having GSTIN number 29AAAFW7323C1ZA have filed...

ORDER 1. M/s Wave Colour Techniks, Plot No.Q-3, Jigani Industrial Estate, Jigani 2nd stage, Anekal Taluk, Bengaluru-560 105 having GSTIN number 29AAAFW7323C1ZA have filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 read with Rule 104 of the CGST Rules, 2017 and under Section 97 of the KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in FORM GST ARA-01 discharging the fee of Rs.5,000/-each under the CGST Act an

States : Karnataka
Legislation Referred To : Rule 104 of the CGST Rules, 2017

IN RE, BELLARY NIRMITI KENDRA
Karnataka Authority for Advance Rulings, Jun 07, 2021

No GST payable on Supply of Service by Govt. controlled Association to State Govt., Local Authorities against consideration in Form of Grants.

Advance Rulings — Assessee provided services of civil works contract — Assessee sought advance ruling on issue that whether supply of service by a government-controlled Association to State Government, Local Authority or any person specified by State Government, Local Authority against consideration received from State Government, Local Authority, in the form of grants was liable to GST — Held, No GST payable on Supply of Servic

States : Karnataka
Subject : Advance Rulings
In Favour Of : Assessee

M/S. HARISH CHANDRA MAJHI vs. STATE OF ODISHA & OTHERS
High Court of Orissa, Jun 07, 2021

Office Memorandum (OM) dated 10.12.2018 only prescribing the manner/procedure of calculation to determine the amount of tax in works contract in the transitional period of...

Works Contract — Change in rates during transition period — Office Memorandum (OM) dated 10.12.2018 challenged — Assessee is a registered work contractor and has executed works contracts during the pre-GST period as well as post-GST period — Before GST implementation the basic price of materials as per Schedule of Rates-2014 (SoR-2014) was inclusive of VAT, entry tax and other tax components — However, post-GST imple

Subject : Works Contract
Legislation Referred To : Section 61 of the Odisha Goods and Services Act, 2017
In Favour Of : Revenue

M/S ANAND LUBRICATING & PNEUMATIC SYSTEMS vs. THE STATE OF JHARKHAND
High Court of Jharkhand, Jun 04, 2021

PER ANUBHA RAWAT CHOUDHARY, J. 1. Heard Mr. Sumeet Gadodia, learned counsel appearing on behalf of the petitioner. 2. Heard Mr. Sachin Kumar, learned A.A.G. appearing...

PER ANUBHA RAWAT CHOUDHARY, J. 1. Heard Mr. Sumeet Gadodia, learned counsel appearing on behalf of the petitioner. 2. Heard Mr. Sachin Kumar, learned A.A.G. appearing on behalf of the respondents. 3. These writ petitions have been filed for the following reliefs:- In W.P. (T) No. 4175 of 2018 “(i) For issuance of an appropriate writ(s)/order(s)/direction(s), including Writ of Certiorari, for quashing/setting aside the assessm

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