Can supply of Occupational Health Check-up service by the hospital and allied medical services to their employees and also the camps conducted for health check-ups outside the hospitals, to be treated as Health Care service and hence not taxable under CGST/SGST?
treated as Health Care service Case Title Baroda Medicare (P.) Ltd vs Appellate Authority. Court Gujarat High Court Honorable Judges Justice Milind Torawane & Justice Seema Arora Citation 2022 (5) GSTPanacea 371 HC Gujarat ADVANCERULING/SGST&CGST/2021/AR/02 Judgement Date 23-May-2022 Council for Petitioner Dhruvank Parikh Council for Respondent NA Section Section 65(105) of the Finance Act, 1994 […]
Whether the supply provided by the applicant is mixed supply or composite supply?
provided by applicant mixed supply Case Title Oswal Industries Limited Court Appellate Authority for Advance Ruling, Gujarat High Court Honorable Judges Member Seema Arora and Member Milind Torawane Citation 2022 (2) GSTPanacea 363 HC Gujarat GUJ/GAAAR/Appeal/2022/03 Judgement Date 17-February-2022 Council for Petitioner Mr Anil Gidwani Council for Respondent Mr S Ravi Shankar Narayan In favour of Respondent […]
What is the appropriate classification and rate of GST applicable to supply of the Plastic Toys?
Case Title I-tech Plast India Pvt.Ltd Court Gujarat AAR Honorable Judges Member Sanjay Saxena and Member Mohit Agarwal Citation 2021 (1) GSTPanacea 36 HC Gujarat ADVANCE RULING NO. GUJ/GAAR/R/10/2021 Judgement Date 20-January-2021 Council for Petitioner Mr. Nishant Shukla Council for Respondent Gujarat Authority for advance ruling In favour of Petitioner Section Section 16,39 and 34 of the […]
The short point of determination here was whether an opportunity of hearing should be provided if the same is not requested by the concerned person?
short point of determination Case Title Grazanio Trasmissioni India Private Limited vs State of Gujarat Court Gujarat High Court Honorable Judges Justice Sonia Gokani and Justice Gita Gopi Citation 2022 (7) GSTPanacea 357 HC Gujarat R/SPECIAL CIVIL APPLICATION NO. 11335 and 11332 of 2022 Judgement Date 23-JUNE-2022 Council for Petitioner Mr Saurin Mehta Council for […]
Can show cause notice & final order be passed for cancelling for registration without stating necessary reason?
Case Title Panaqua Tradecom Private Limited vs State of Gujarat. Court Gujarat High Court Honorable Judges Justice J.B.Pardiwala & Justice Nisha M.Thakore Citation 2022 (4) GSTPanacea 346 HC Gujarat C/SCA/8389/2022 Judgement Date 27-April-2022 Council for Petitioner Prakash Shah Dimple K Gohil Council for Respondent Utkarsh Sharma Section NA In Favour of In Favour of Assesses […]
Can manufacture of unfried fryums be compared and put at par with Papad & exemption be claimed?
manufacture of unfried fryums Case Title J K Foods Industries vs Union of India. Court Gujarat High Court Honorable Judges Justice J.B.Pardiwala Citation 2022 (4) GSTPanacea 298 HC Gujarat C/SCA/7114/2022 Judgement Date 13-April-2022 Council for Petitioner Uchit N Sheth Council for Respondent NA Section Section 103(1) (b) of the Act In Favour of Case to […]
What is the time limit of pre-deposit for filing an appeal?
Case Title Hinron Steel Private Limited vs Union of India Court Gujarat High Court Honorable Judges Justices J.B Pardiwala and Justices Nisha M Thakore Citation 2022 (4) GSTPanacea 323 HC Gujarat R/SPECIAL CIVIL APPLICATION NO. 7458 of 2022 Judgement Date 20-April-2022 Council for Petitioner Mr. S C Keyal Council for Respondent Mr. P Baruah […]
Can ITC be blocked by the GST Department without giving any reason to the registered person?
Case Title New Nalbandh traders vs state of Gujarat and Ors Court Gujarat High Court Honorable Judges Justices J.B Pardiwala and Justices Nisha M Thakore Citation R/SPECIAL CIVIL APPLICATION NO. 17202 of 2021 2022 (2) GSTPanacea 122 HC Gujarat Judgement Date 23-Februrary-2022 Council for Petitioner Mr. Hardik P Modh Council for Respondent Darshan Soni In […]
What is the validity of an order canceling a gst registration without giving any reasons?
Case Title Aggarwal Dyeing and Printing Works vs State of Gujarat and Ors Court Gujarat High Court Honorable Judges Justice J.B Pardiwala and Nisha M. Thakore Citation 2022 (2) GSTPanacea 144 HC Gujarat R/SPECIAL CIVIL APPLICATION NO. 18860 of 2021 Judgement Date 24-February-2022 Council for Petitioner Mr. Natasha Sutaria Council for Respondent Mr. P Baruah […]
Can applicant permitted to amend all the nine bills, was able to amend only four bills. the writ applicant to once again seek permission to amend those five bills which the writ applicant No.1 could have amended at the relevant point of time be allowed?
relevant point of time Case Title Screenotex Engineers Pvt Ltd vs Commissioner of CGST. Court Gujarat High Court Honorable Judges Justice J.B.Pardiwala & Justice Nisha M.Thakore Citation 2022 (3) GSTPanacea 326 HC Gujarat C/SCA/9577/2020 Judgement Date 30-March-2022 Council for Petitioner D K Trivedi Council for Respondent PY Divyeshvar Priyanka P Lodha Section Section 37 (3) […]