2021-TIOL-668-HC-AHM-GST
Uma Trading Vs State Of Gujarat
GST - Release of seized goods along with truck under Section 129(1)(a) of Central Goods and Service Tax Act, 2017 - Pursuant to the interim order passed by this Court, the goods have been released - The matter is at the stage of MOV 10 i.e. at the stage of SCN for the purpose of confiscation of goods - The applicant has no idea whether any final order of confiscation in Form GST MOV 11 under Section 130 of the Act has been passed or not - If, final order of confiscation has been passed, then such final order may be challenged before the appellate authority by way of filing an appeal under Section 107 of the Act - There is nothing further to be adjudicated: HC
- Writ application disposed of: GUJARAT HIGH COURT
2021-TIOL-667-HC-AHM-GST
Kataria Automobiles Pvt Ltd Vs State 0f Gujarat
GST - Release of vehicle alongwith goods - As the goods have already been released pursuant to interim order passed by this Court and the matter is at the stage of MOV 10, then court would not like to go into this matter any further - If, ultimately, any final order of confiscation is passed in Form GST MOV 11 under Section 130 of the Act, then it shall be open for the writ applicant to challenge such order by way of an appeal under Section 107 of the Act: HC
- Writ application disposed of: GUJARAT HIGH COURT
2021-TIOL-666-HC-AHM-GST
Bharatbhai Manilal Patel Vs State of Gujarat
GST - The applicant came before this Court with the application with two fold challenge i.e. with respect to an order of attachment of immovable property under Section 83 of the Act, and secondly, an order of provisional attachment of the bank account under Section 83 of the Act - So far as the bank account is concerned, the same was ordered to be defreezed or released by way of ad-interim order passed by a Coordinate Bench of this Court - So far as the attachment of immovable property is concerned, court need not adjudicate this application on merits in the wake of two developments; first, the impugned order of provisional attachment of the immovable property has outlived its statutory life, and secondly, the final assessment proceedings have also been concluded: HC
- Writ application disposed of: GUJARAT HIGH COURT
2021-TIOL-98-AAR-GST
Ashokkumar Khimjibhai Patel
GST - Although the applicant has filed the application in the prescribed format of GST-ARA-01, they have not paid the required fees of Rs.10,000/- as required as per the provisions of Section 97(1) of the CGST Act, 2017 as well as Rule 104 of the CGST Rules - Inasmuch as only an amount of Rs.5000/- has been paid as application fees under the CGST Act/Rules but no amount paid under the GGST Act/Rules - Therefore, the instant application is liable for rejection under Section 98(2) of the CGST Act, 2017 for not paying the total fees of Rs.10,000/- i.e. Rs.5,000/- under each head CGST & GGST as required under the provisions of CGST Act and Rules and respective GGST Act & Rules: AAR
- Application rejected: AAR
2021-TIOL-97-AAR-GST
Ananta Synthetic Innovations
GST - Geo Membrane for Waterproof Lining fabrics (also referred to as Pond Liner) is classifiable under heading 3926 9099 of the Customs Tariff Act, 1975; attracts GST @28% up to 14.11.2017 and thereafter @18% - Contention of the applicant that the impugned product would get covered under HSN 59039090/ 59119090 and attract GST @12% is rejected : AAR
- Application disposed of: AAR
2021-TIOL-96-AAR-GST
Abdulwahid Shamsudin Malik
GST - Although the applicant has filed the application in the prescribed format of GST-ARA-01, they have not paid the fees of Rs.10,000/- as required under the provisions of Section 97(1) of the CGST Act, 2017 as well as Rule 104 of the CGST Rules - Therefore, the instant application is liable for rejection under Section 98(2) of the CGST Act, 2017 for not paying the total fees of Rs.10,000/- i.e. Rs.5,000/- under each head CGST & GGST as required under the provisions of CGST Act and Rules and respective GGST Act & Rules: AAR
- Application rejected: AAR
