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M/S. UPS INVERTER.COM & ANR. vs. UNION OF INDIA & ANR.
High Court of Delhi, Sep 09, 2021

NAVIN CHAWLA, J. (Oral) The petition has been heard by way of video conferencing. 1. The present petition has been filed by the petitioners praying for the following...

Legislation Referred To : Rule 96 of CGST Rules, 2017

IN RE, M/S. B. G. SHIRKE CONSTRUCTION TECHNOLOGY PVT. LTD.
Maharashtra Authority for Advance Rulings, Sep 09, 2021

ORDER 1. The present application has been flied under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017...

States : Maharashtra
Legislation Referred To : Section 97 of the Central Goods and Services Tax Act, 2017

IN RE, M/S. EXIDE INDUSTRIES LIMITED
Maharashtra Authority for Advance Rulings, Sep 09, 2021

PROCEEDINGS (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) 1. The present application has been...

States : Maharashtra
Legislation Referred To : Section 98 of the Central Goods and Services Tax Act, 2017

GAYATRI AGRO AGENCIES vs. THE UNION OF INDIA AND OTHERS
High Court of Bombay, Sep 07, 2021

PER COURT :- 1. The petitioner-establishment has put forth prayer clauses “A”, “B” and “C” as under : “A) The Hon’ble...

IN RE, M/S. BEML LIMITED
Appellate Authority for Advance Ruling, Sep 03, 2021

PROCEEDINGS (Under Section 101 of the CGST Act, 2017 and the KGST Act, 2017) 1. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and...

States : Karnataka
Legislation Referred To : Section 100 of the Central Goods and Service Tax Act, 2017

IN RE, M/S. AIRPORT AUTHORITY OF INDIA
select Authority for Advance Rulings, Sep 02, 2021

Subject: Advance ruling under Section 97 and Admission order Section 98 of the CGST and SGST Act, 2017 A copy of Advance Ruling given by the Gujarat Authority for Advance...

Legislation Referred To : Section 98 of the CGST, 2017

MICROMAX INFORMATICS LTD. vs. UNION OF INDIA & ORS.
High Court of Delhi, Sep 02, 2021

ORDER 1. By way of present petition, the petitioner has challenged the retrospective amendment dated 18.05.2020 by which the provision of Section 128 of the Finance Act,...

Legislation Referred To : Section 140 of the Central Goods and Service Tax Act, 2017

IN RE, SYMMETRIC INFRASTRUCTURE PRIVATE LIMITED
Rajasthan Authority for Advance Rulings, Sep 02, 2021

Impugned supply falls under supply of service and the students shall be the recipient of such service. Assessee can avail ITC on the consolidated amount i.e., value of supply.

States : Rajasthan
Subject : Input tax credit
Legislation Referred To : Section 16 and 100 of Central Goods and Service Act, 2017
In Favour Of : Assessee

AMIT DUA vs. DGGI DELHI ZONE UNIT
Patiala House Court, Sep 01, 2021

On behalf of the petitioner, it is submitted that accused is the Director of the company M/s NYX Industry (India) Pvt. Ltd and engaged in the business of supply of LED...

KUPPAN GOUNDER P. G. NATARAJAN vs. DIRECTORATE GENERAL OF GST INTELLIGENCE
High Court of Madras, Sep 01, 2021

JUDGMENT T. S. SIVAGNANAM, J. 1. This appeal has been filed by the appellant/writ petitioner, challenging the order passed in W.P.No.15708 of 2021, dated 29.07.2021. 2. ...

Legislation Referred To : Section 70 of the Central Goods and Services Tax Act, 2017