GST Judgements

The Hon' ble AAR Gujarat in the matter of M/s. Sagar Powertex Private Limited [Advance Ruling No. GUJ/GAAR/R/98/2020, dated October 14, 2020] held that, ‘Central Goods and Services Tax (" CGST ) +State Goods and Services Tax ("SGST")' would be applic

The Hon'ble Gujarat High Court in S.S. Industries v. Union of India [R/Special Civil Application No. 8841 of 2020 with R/Special Civil Application No. 8163 of 2020 decided on December 24, 2020] upheld the Directorate General of Goods & Services Tax I

The applicant M/s. SPX Flow Technology (India) pvt. ltd. located at Survey No.275, Odhav road, Ahmedabad-382415 is a company engaged in the business of manufacture of goods like pumps designed for handling water, single and multi-stage pumps designed

Mr Mukul Rohatgi, learned Senior Counsel appearing on behalf of the petitioners, seeks the permission of the Court to withdraw the petitions with liberty to move the High Court in appropriate proceedings.

The instant petition has been filed for the grant of following substantive reliefs:

The applicant is engaged in the execution of Works Contract of ‘Construction of Pavement, Track Work, Warehouse, Admin Building, E&M works and other miscellaneous works at Khodiyar, Gandhinagar, Gujarat awarded by M/s RITES Ltd..

The applicant is a Tea House Chain under the brand name and style of TEA POST, whereby they sell non-alcoholic beverages, snacks and merchandise items either directly or through outlets owned by them or by third party under the franchise agreement.

The applicant is a Proprietor of M/s Dimple Colour Lab, having a GSTIN: 24ARDPK0507E1ZH, filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the GGST Act, 2017 in FORM GST ARA-01 discharging the fee of Rs. 5,0

The applicant M/s. Jainish Anantkumar Patel, who is an unregistered person in GST has submitted that he wants to carry on the trading activity of Grated Supari, Lime and Tobacco by putting them together in a transparent plastic pouch for the sake of

The applicant M/s. Shree Sagar Stevedores Pvt. Ltd. has submitted that they are in the business of providing services in relation to transportation of goods from Magdalla Port to the General Lighterage Area (Anchoring Point of Mother Vessel) or vice