SPECIAL COMMISSIONER I, DEPARTMENT OF TRADE AND TAXES AND ANR vs. JM FLEET MANAGEMENT PVT LTD
High Court of Delhi, Feb 07, 2025

JUDGMENT DHARMESH SHARMA, J. 1. These batch of petitions emanate from the orders handed down by the Appellate Authority, wherein the Appellate Authority has negated the...

Legislation Referred To : Rule 25 of the GST Rules, 2017

M/S BRAND PROTECTION SERVICES PRIVATE LIMITED vs. THE STATE OF BIHAR
High Court of Patna, Feb 04, 2025

Period of limitation for filing appeal would be three months and it might be presented within further period of one month subject to showing sufficient cause to appellate...

Subject : Appeals
Legislation Referred To : Section 73 and Section 107 of the Central Goods and Services Tax Act, 2017
In Favour Of : Assessee

M/S. SRIBA NIRMAN COMPANY vs. THE COMMISSIONER (APPEALS), GUNTUR
High Court of Andhra Pradesh, Jan 29, 2025

Non-filing of monthly returns and non-payment of tax due to no payment received from client is not a valid reason and would be considered as wilful suppression of fact.

Subject : Demand and Recovery
Legislation Referred To : Section 122(1) read with Section 74(1) of the CGST Act, 2017
In Favour Of : Revenue

UNION OF INDIA & ORS. vs. SHANTANU SANJAY HUNDEKARI & ANR. ETC.
Supreme Court, Jan 24, 2025

ORDER 1. Heard Mr. N. Venkataraman, the learned Additional Solicitor General appearing for the Revenue and Ms. Anuradha Dutt, the learned counsel appearing for the...

Legislation Referred To : Section 122(1-A) and Section 137 of the GST Act, 2017

VINEET JAIN vs. UNION OF INDIA
High Court of Rajasthan, Jan 24, 2025

ORDER 1. The instant bail application has been filed under Section 483 BNSS on behalf of the accused-petitioner. The petitioner has been arrested in connection with FIR...

Legislation Referred To : Section 132(1)(C),(f)&(H), Central Goods and Services Tax Act, 2017

STAR FACILITIES MANAGEMENT LTD. vs. DEPUTY COMMISSIONER OFFICE OF THE DEPUTY COMMISSIONER STATE TAX
High Court of Allahabad, Jan 23, 2025

Notice issued without following the principle of natural justice is liable to be set aside.

Subject : Goods and Service Tax
Legislation Referred To : Section 74 of the Goods and Services Tax Act, 2017
In Favour Of : Assessee

IN RE, M/S. GSPC (JPDA) LTD.
Appellate Authority for Advance Ruling, Jan 22, 2025

There should be an express or implied agreement to do or abstain from doing something against payment for a taxable supply to exist. Settlement fees arising out of...

States : Gujarat
Subject : Advance Ruling
Legislation Referred To : Section 100 of the CGST Act, 2017
In Favour Of : Assessee

IN RE, M/S. RAMDEV FOOD PRODUCTS PVT. LTD.
Appellate Authority for Advance Ruling, Jan 22, 2025

The food items for which additional processing is required to make it ready to eat shall be classified under Chapter Heading 2106 of the CIA, 1975 and attracts 18% GST.

States : Gujarat
Subject : Appeals
Legislation Referred To : Section 100 of the Central Goods and Service Tax Act, 2017
In Favour Of : Revenue

IN RE, M/S. DATA PROCESSING FORMS P LTD.
Appellate Authority for Advance Ruling, Jan 22, 2025

Assessee is not eligible to exemption under entry No. 3 and 3A of notification No. 12/2017-CT (R) dated 28-6-2017 as amended. for supply of service to Gujarat Panchayat...

States : Gujarat
Subject : Appellate Authority for Advance Ruling
Legislation Referred To : Section 100 of the CGST Act, 2017 Notification No. 12/2017-CT (Rate) dated 28.6.2017 section 11 of the Central Goods and Services tax Act, 2017 section 2(69) of the Central Goods and Services tax Act, 2017
In Favour Of : Revenue

IN RE, M/S. RIDDHI ENTERPRISE
Appellate Authority for Advance Ruling, Jan 22, 2025

(i)    Food &beverages prepared & supplied by the Applicant to its customers whether consumed in the restaurant or by way of takeaway qualifies as...

States : Gujarat
Subject : Appellate Authority for Advance Ruling
Legislation Referred To : Section 100 of the CGST Act, 2017 Section 7 of the CGST Act, 2017
In Favour Of : Revenue