What is the basis on which a show cause notice under GST be issued? – Copy
Case Title HBS Alloys Pvt Ltd vs State of Gujarat Court Gujarat High Court Honorable Judges Justices J.B Pardiwala and Justice Nisha M.Thakore Citation 2022 (1) GSTPanacea 270 HC Gujarat R/SPECIAL CIVIL APPLICATION NO. 800 of 2022 Judgement Date 21-January-2022 Council for Petitioner Mr. Hiren J Trivedi Council for Respondent Ms. Utkarsh Sharma In Favor Of […]
Mahendra Junabhai Zala vs Office of Deputy Commissioner, State Tax
Case Title Mahendra Junabhai Zala vs Office of Deputy Commissioner, State Tax Court Gujarat High Court Citation 2022 (11) GSTPanacea 417 HC Gujarat SPECIAL CIVIL APPLICATION NO. 13597 OF 2022 Honorable Judges Justice sonia gokani Justice mauna m. bhatt Judgement Date Dated: 25-November-2022 1.The petitioner is a sole proprietor having the GST registered office at […]
Whether IGST is applicable to the supply of goods outside India from outside India?
Case Title SPX flow technology India Pvt Ltd. Court Authority for Advance Ruling, Gujarat Honorable Judges Member P Gupta and Member Seema Arora Citation 2021 (11) GSTPanacea 84 HC Gujarat GUJ/GAAAR/APPEAL/2021/34 Judgement Date 02-November-2021 Council for Petitioner Mr. Anal P Dave Council for Respondent Not applicable In favour of Revenue Section Levy of GST The […]
Under which tariff Heading PAPAD of different shapes and sizes manufactured/ supplied by the applicant would attract CGST and SGST?
Case Title Jayant Food products Court Appellate Authority for Advance Ruling, Gujarat Honorable Judges Member Seema Arora and Member P Gupta Citation 2021 (06) GSTPanacea 82 HC Gujarat GUJ/GAAAR/APPEAL/2021/20 Judgement Date 28-June-2021 Council for Petitioner Mr Nishant Shukla Council for Respondent Not applicable In favour of Assessee Section Classification of goods and section 100 of […]
Purabdhani Enterprise vs State of Gujarat
Case Title Purabdhani Enterprise vs State of Gujarat Court Gujarat High Court Honorable Judges Justice N.V. Anjaria Justice Bhargav D. Karia Citation 2022 (7) GSTPanacea 399 HC Gujarat R/SPECIAL CIVIL APPLICATION NO 5999 of 2022 Date 07-July-2022 In the facts and circumstances of the case and having regard to the nature of the issue involved, […]
Can GST be applicable on sale of plot of land for which, as per the requirement of approval by the respective authority, primary amenities such as, Drainage line, water line, electricity line, land leveling etc. are to be provided by the applicant?
Case Title Dipesh Anilkumar Naik Court Gujarat AAAR Honorable Judges Member Milind Torawane & Member Seema Arora Citation 2021 (12) GSTPanacea 76 HC Gujarat GUJ/GAAAR/APPEAL/2021/35 Judgement Date 22-December-2021 Council for Petitioner Avinash Poddar Council for Respondent NA Section Section 7 In Favour of In Favour of Revenue The Gujarat Bench of Member Milind Torawane & Member Seema […]
Can specified transaction of the Applicant could be categorized as that of an “intermediary” qualifies to be “Export of service”, categorized of Supply, Place of suppy?
Case Title Stovec Industries Ltd Court Gujarat AAAR Honorable Judges Member P.Gupta & Member Seema Arora Citation 2021 (11) GSTPanacea 73 HC Gujarat GUJ/GAAAR/APPEAL/2021/32 Judgement Date 02-November-2021 Council for Petitioner Kumar Parekh Council for Respondent NA Section Section 2(30) In Favour of Partly in Favour of Assessee The Gujarat Bench of Member J.P.Gupta & Member Seema Arora […]
Can narrow woven fabrics manufactured are classifiable under Tariff Heading No. 58063990?
Case Title Rajivkumar Giriraj Bansal Court Gujarat AAAR Honorable Judges Member P.Gupta & Member Seema Arora Citation 2021 (11) GSTPanacea 69 HC Gujarat GUJ/GAAAR/APPEAL/2021/33 Judgement Date 02-November-2021 Council for Petitioner Manibhai Raval Council for Respondent NA Section Section 100 In Favour of In Favour of Assesses The Gujarat Bench of Member J.P.Gupta & Member Seema Arora has […]
Can “The educational assessment examination (ASSET) with its variants provided by the applicant to school/educational organization is exempted from payment of GST?
Case Title Educational Initiative Pvt Ltd Court Gujarat AAAR Honorable Judges Member P Gupta & Member Seema Arora Citation 2021 (9) GSTPanacea 68 HC Gujarat GUJ/GAAAR/APPEAL/2021/29 Judgement Date 07-September-2021 Council for Petitioner Mahendra Kumar Council for Respondent Nitesh Jain Section Entry at Sr. No. 66(b)(iv) of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 In Favour of […]
Classification of Product “different shapes & size papad”?
Case Title Alisha Gruh Udyog Court Gujarat AAR Honorable Judges Member P.Gupta & Member Seema Arora Citation 2021 (11) GSTPanacea 67 HC Gujarat GUJ/GAAR/APPEAL/2021/30 Judgement Date 02-November-2021 Council for Petitioner Apurva N Mehta Council for Respondent NA Section Section 100 In Favour of In Favour of Assesses The Gujarat Bench of Member J.P.Gupta & Member Seema Arora […]