-Since revisional proceedings under Section 108 to consider order on merits already started therefore prayer made to direct officer to undertake rectification not to be gone into.
-Until further orders, payment of GST for grant of mining lease/royalty was stayed
-Petitioner approaching the court against issue of DRC-01A held to be pre-mature.(Levy of CGST/SGST instead of IGST on order placed by local customer but vehicle transported from Assam to Tripura)
-A recipient of service cannot apply for Advance Ruling.
-Grant of Bail
Lakshmi Cot-Gin (P.)
In the instant case, order was passed under Section 74 on dated 3.3.2022. Order of provisionally attaching bank account was also
Until further orders,
The petitioner contended that royalty payment is tax and not consideration in the context of the privilege parted by the State allowing
SL Automobiles (P.)
The petitioner was a dealer of Honda motorcars having its head office at Guwahati and a branch office at Agartala. Upon an order
A recipient of service
Uttar Pradesh Metro
The applicant was a receiver of the Services and in view of point (a) provided under Section 95 of CGST Act 2017, since a supplier
Grant of Bail
Vivek Mishra v.
The High Court noted that it was an admitted fact that applicant was neither proprietor nor owner of the firm, whereas his mother Smt.