Prof K J Joseph, Director, GIFT, launching KTR Online Edition in the presence of KTR Team

Latest

ASSISTANT COMMISSIONER (ST) & ORS Vs. M/S SATYAM SHIVAM PAPERS PVT. LIMITED & ANR

GOODS AND SERVICES TAX – DETENTION – MOVEMENT OF GOODS AFTER EXPIRY OF E-WAY BILL DUE TO TRAFFIC BLOCK – GOODS UNLOADED AND STORED IN AN UNAUTHORISED PLACE - NO ACKNOWLEDGMENT FOR THE REPRESENTATION SUBMITTED – ORDERS PASSED TO REMIT TAX/PENALTY WITHOUT CONSIDERING THE REPRESENTATION – ORDERS PASSED BY UNAUTHORISED PERSON – ILLEGAL, ARBITRARY & BLATENT ABUSE OF POWER – COST LEVIED UPON THE OFFICER WHICH PAYABLE TO THE WRIT PETITIONER -  SECTION 129 OF THE CENTRAL GOODS & SERVICES TAX ACT/TELANGANA GOODS & SERVICES TAX ACT,2017. The ...

ATLAS JEWELLERY [P] LTD Vs. THE DEPUTY COMMISSIONER & ORS

VALUE ADDED TAX – NATURAL JUSTICE – ASSESSMENT - THE PRINCIPLE OF NATURAL JUSTICE HAS TWIN INGREDIENTS - FIRSTLY  opportunity TO SHOW CAUSE AND OF BEING HeARD SHOULD BE GIVEN – IT MUST BE A REAL OPPORTUNITY AND NOT AN UNREAL ONE - THE RIGHT TO A FAIR HEARING IS ESSENTIAL - SECONDLY, THE ORDERS PASSED BY THE AUTHORITIES SHOULD GIVE REASONS FOR ARRIVING AT ANY CONCLUSION SHOWING A PROPER APPLICATION OF MIND - RULE 38 OF THE KERALA VALUE ADDED TAX RULES, 2005. The petitioner is a private limited company, engaged in the manufacture and export of gold and other jewellery, ...

DANTARA JEWELLERS Vs. THE STATE OF KERALA & ORS

GOODS & SERVICES TAX ACTS – REFUND – REJECTION OF REFUND – FOR WANT OF EVIDENCES – TECHNICAL GLITCHES SHALL NOT BE A GROUND FOR REFUSING REFUND TO A DEALER -  THE CENTRAL GST ACT & KERALA GST ACT,2017. As per an order of demand of tax and penalty issued under section 129(3) of the GST Acts, petitioner remitted an amount of Rs.12,26,064/- with the Mobile Squad Officer, subsequent to detention of goods.  Thereafter, petitioner filed an appeal under the said Acts against the final orders passed under section 129(3) and the appeal was allowed. Thus, the...

ASSISTANT COMMISSIONER OF STATE TAX & ORS Vs. M/S COMMERCIAL STEEL LIMITED

EXERCISE OF WRIT JURISDICTION – NOT JUSTIFIED - DETENTION OF GOODS – STATUTORY REMEDY AVAILABLE – WRIT PETITION IS ENTERTAINaBLE ONLY ON ESTABLISHING BREACH OF FUNDAMENTAL RIGHTS/ VIOLATION OF THE PRINCIPLES OF NATURAL JUSTICE/ EXCESS OF JURISDICTION/ CHALLENGE TO THE VIRES OF THE STATUTE OR DELEGATED LEGISLATION – SECTION 107 OF THE CENTRAL GOODS & services TAX ACT & STATE GOODS & SERVicES TAX ACT,2017: ARTICLE 226 OF THE CONSTITUTION OF INDIA.  The goods transported by the respondent were detained by the GST authorities of Telangana under the prov...

ACT       |       RULE    |       FORMS
NOTIFICATION
ADVANCE RULING
CLARIFICATION
CIRCULARS       |       ORDERS
REMOVAL OF DIFFICULTY ORDERS