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Court: High Court of Allahabad Date of Order: 2018-04-11

It is contended that in view of Section 173 of the U.P. Goods and Service Tax Act, 2017, clause (b) of sub-Section (2) of Section 172 and Sections 192 and 193 of the U.P. Municipal Corporation Act, 1959 are omitted and, thus, the respondent-Municipal Corporation, is vested with no power to levy advertisement tax and it is only GST, which shall be applicable. It is further submitted that since now the Municipal Corporation is left with no authority to levy any advertisement tax, the impugned tender notice dated 31.03.2018 issued for realising advertisement tax is bad in law and is liable to be quashed. Prima facie, the issue requires scrutiny. Shri Sudhanhsu Pandey, who has accepted notices on behalf of respondent nos. 2 and 3, prays for and is allowed three weeks' time to file counter affidavit. Petitioners will have two weeks thereafter for filing rejoinder affidavit.


Court: High Court of Allahabad Date of Order: 2018-04-11

It is contended that in view of Section 173 of the U.P. Goods and Service Tax Act, 2017, clause (b) of sub-Section (2) of Section 172 and Sections 192 and 193 of the U.P. Municipal Corporation Act, 1959 are omitted and, thus, the respondent-Municipal Corporation, is vested with no power to levy advertisement tax and it is only GST, which shall be applicable. It is further submitted that since now the Municipal Corporation is left with no authority to levy any advertisement tax, the impugned tender notice dated 24.03.2018 issued for realising advertisement tax is bad in law and is liable to be quashed. Prima facie, the issue requires scrutiny. Shri Abhinav Ojha, who has accepted notices on behalf of respondent nos. 2 and 3, prays for and is allowed three weeks' time to file counter affidavit. Petitioners will have two weeks thereafter for filing rejoinder affidavit.


Court: High Court of Kerala Date of Order: 2018-04-11

In terms of the provisions contained in the Goods and Services Tax Statutes brought into force with effect from 01.07.2017, the petitioners in this batch of writ petitions, who have migrated to the GST regime, should have uploaded FORM GST TRAN-1 within the time stipulated to avail input tax credit in respect of their old stock. It is stated by the petitioners that all of them have though attempted to upload FORM GST TRAN-1 within the time limit stipulated, they could not complete the process of uploading the form due to IT related glitches. The petitioners, therefore, seek appropriate directions in this regard in these writ petitions.


Court: High Court of Allahabad Date of Order: 2018-04-10

The instant writ petition has been filed by the petitioner against the seizure order passed by the respondent no. 3 dated 30.03.2018 and the notice dated 30.03.2018 issued under Section 191(3) of the UPGST Act, 2017. The petitioner is having its registered office in Chandigarh and branch office at Gorakhpur in the State of Uttar Pradesh. The petitioner company is engaged in manufacturing of medicines and mineral water and its manufacturing unit is situated at Derabassi, Punjab and Baddi, Himanchal Pradesh. Certain stock has been transferred against the stock transfer invoices after paying the IGST @ 18% and the goods were being transported from Himanchal Pradesh and the EWay Bill prescribed under the provision of CGST Rules was downloaded in which the vehicle number being HP12C-2297 as well as other details were duly mentioned.


Court: High Court of Kerala Date of Order: 2018-04-06

The captioned writ petitions are materially connected in respect of a tender invited by the 1st respondent, Kerala State Electricity Board for supply of 8M and 9M Pre Stressed Concrete Poles (PSC Poles) to the Electrical Circles under Southern and Central Region, for a period of two years, as per Ext.P1 notification dated 28.09.2017. The legal as well as factual contentions raised in the writ petitions are almost typical in nature. For the disposal of the writ petitions, I am relying upon the pleadings and the documents in W.P.(C) No. 1112 of 2018.


Court: High Court of Kerala Date of Order: 2018-04-06

In the light of the decision of the Division Bench in W.A.No.1802 of 2017, the writ petition is disposed of directing the competent authority to complete the adjudication provided for under Section 129 of the statutes referred to above, within a week from the date of production of a copy of the judgment. It is also directed that if the petitioner complies with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017, the goods detained shall be released to them forthwith.


Court: High Court of Allahabad Date of Order: 2018-04-05

In normal course of business, the petitioner firm sold M.S. Scrap vide Invoice dated 24.03.2018 for an amount of Rs.4,14,712/to M/s Cosmox Ferrours (P) Ltd., Bhagwanpur, District Hardwar, Uttrakhand. The petitioner has prepared a tax invoice against the aforesaid sales being Tax Invoice No.0257 dated 24.03.2018 indicating wherein the taxable value of the goods to the tune of Rs.3,51,450/on which Integrated Goods and Service Tax (hereinafter referred as 'the IGST') @ 18% has been charged to the tune of Rs.63,262/. Since the petitioner's firm is situated in District Faridabad, State of Haryana, it generated eway bill prescribed under Central Goods and Service Tax, Rules (hereinafter referred as the 'CGST') after uploading of the relevant details of the aforesaid transactions. The said eway bill has been downloaded from the official portal on 24.03.2018. The said eway bill indicates the time and the date of generation as 24.03.2018 at 8.38 P.M. giving all requisite details therein. The said goods were booked for transportation from Faridabad to Haridwar through a transporter namely DEV Transporter, Muzaffar Nagar against goods receipt (GR) no. 241 dated 24.03.2018. The aforesaid goods are loaded at Faridabad and transported through truck no. U.P.12AT1460.


Court: High Court of Kerala Date of Order: 2018-04-05

Goods belonging to the petitioner have been detained by the competent authority under the Central Goods and Services Tax Act as also the Kerala State Goods and Services Tax Act, invoking the powers under section 129 of the said statutes. Ext.P5 is the detention order issued in this regard. The petitioner is aggrieved by Ext.P5 detention order.


Court: High Court of Allahabad Date of Order: 2018-04-03

The petitioner has affected the sale of Iron and Steel weighing 20 M.Ton for a sum of Rs.6,00,000/- to one M/s Ram Naresh Ramakant, Bindiki, Fatehpur. The purchaser situated at Bindiki, Fatehpur is also a registered dealer to whom the petitioner has raised tax invoice No.60 dated 25.3.2018. The invoice aforesaid indicates that the goods worth of Rs.6,00,000/- are sold on which the petitioner has charged the Central G.S.T. @ 9% to the tune of Rs.54,000/- as also the State G.S.T. @ 9% to the tune of Rs.54,000/- and the grand total therefore has been charged to the tune of Rs.7,08,000/-. The said goods were being transported from Varanasi to Bindiki, Fatehpur and on bypass road Nawabganj at Allahabad respondent no.4 has intercepted the vehicle on 26.3.2018 at 9 a.m. and has detained the vehicle for verification of the goods and documents accompanying the goods.


Court: High Court of Allahabad Date of Order: 2018-04-03

The petitioner is aggrieved by the seizure of his goods vide impugned order dated 25.03.2018 passed under Section 129(1) of the U.P. Goods and Services Tax Act, 2017 (hereinafter referred to as the U.P.G.S.T.).