Category: Uncategorized

  • GST Judgement

    Revocation of cancelled registration ALLAHABAD HIGH COURT WRIT TAX NO. – 1845 OF 2024 Avika Construction Proprietorship and Another …..AppellantV/sState of U.P. and 2 Others …..Respondent Honble JusticeArun Bhansali, CJ. and Vikas Budhwar, J. Date : 25/10/2024 Appearance:Shiv Shanker Pal for the Petitioner.Ankur Agarwal (S.C.) for the Respondent.In Favour of Assessee Issues Involved :- The High Court directed the GST authorities…

  • GST Judgement – Natural Justice

    ALLAHABAD HIGH COURT Ishwar Deen Auto Mobiles …..AppellantV/sAssistant Commissioner State Tax …..Respondent Honble JusticeShekhar B. Saraf and Manjive Shukla, JJ. Date : 13/09/2024 Appearance:Nitin Kumar Kesarwani, Shubhanjali Gupta for the Petitioner.C.S.C. for the Respondent.In Favour of Assessee Issues Involved :- The petitioner challenged the order passed under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017, on…

  • GST Article – Casual Taxable Person under GST

    Introduction Goods and Services Tax (GST) in India is a comprehensive, multi-stage, destination-based tax that is levied on every value addition. Among the various classifications of taxpayers under GST, one unique category is that of the Casual taxable person (CTP). This article delves into the concept of a Casual taxable person, its necessity, registration process, specific provisions under…

  • GST Judgment – Goods in Transit

    Axrecycle Private Limited …..Appellant V/s Assistant Commissioner Mobile Aquad and Another …..Respondent Hon`ble Justice Shekhar B. Saraf, J. Date : 07/05/2024 Appearance: Pooja Talwar for the Petitioner. C.S.C. for the Respondent. Appeal Allowed Issues Involved :- The only controversy involved in the present petition is with regard to non filling up of Part `B` of…

  • Exemptions Available to Pure Labour Service Under the GST Law

    Introduction The Goods and Services Tax (GST) is a comprehensive, multi-stage, destination-based tax that is levied on every value addition. It has replaced all other types of indirect taxes applicable to goods and services in India. However, certain goods and services are exempted from GST, and one such service is the service of pure labour.…

  • GST Judgment – Advance Rulling

    Noori Travels …..Appellant   Hon`ble Justice S.V. Kasi Visweswara Rao and Sahil Inamdar, Member   Date : 01/05/2024     Issues Involved :-       JUDGMENT     [ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SECTION 98(4) OF THE TEALANGANA GOODS AND SERVICES TAX ACT, 2017.]…