High Court
C.2 Provisional Attachment
C.3 Delegation of authority under CGST Act
D Analysis
Signature Not Verified
Digitally signed by
E Summary ... appellant, under Section 74 of
the HPGST Act and the CGST Act read with Section 20 of the Integrated Goods
and Services
Notification 8/2017”
7
“GST Council”
8
“ IGST Act ”
9
“ CGST Act ”
10
“Notification 10/2017”
6
PART A
levied on goods imported into India ... grounds that: (i) the
notifications are ultra vires the IGST Act and CGST Act ; (ii) customs duty is levied
on the component of ocean freight
Union of India ................................................................ 59
E Constitutional Scheme of GST ...................................................................... 61
F CGST Act ...................................................................................................... 69
F.1 Definitions ............................................................................................... 69
F.2 Section 16 & Section ... CGST Act............................................... 73
F.3 Interpretation of Section 54(3) of the CGST Act ..................................... 77
F.4 Construing the proviso ............................................................................ 94
F.5 Constitutional validity
under Central/ State Goods and Services Tax Act, 2017 (for short ' CGST
Act, 2017 '). The Petitioners were registered under erstwhile Punjab ... Credit accrued under State VAT Act. As per Section 140 of the CGST
Act, 2017 registered persons are eligible to carry forward unutilized
CENVAT credit
Central Goods & Services Tax Act, 2017 (for short "the
CGST Act ") amidst lot of hue and cry at the instance ... Goods and Services Tax Act,
2017 (hereinafter referred to as "the CGST Act ") and
other relevant statutes. It was submitted that the
goods
issued
as prescribed under rule 139(1) of the GGST/ CGST Act . It is respectfully
submitted that, upon perusal of the Rule 139 which reads ... account and therefore, there is contravention to
the provisions of the CGST/GGST Act, 2017 with an intention to evade
payment
Rule 117 of the Central Goods and Services
Tax Rules, 2017 ["CGST Rules" for short] and Rule 117 of the
Gujarat Goods ... Central Goods and Services Tax Act,
2017 [" CGST Act " for short]. Similar direction is sought in
connection with the carry forward of eligible
The Commissioner Of Commercial Taxes vs The Ramco Cements Ltd on 26 October, 2018
Author
declaration of the due date contemplated under Rule 117 of
the CGST Rules to claim the transitional credit as being
Page 2 of 63
Downloaded ... business of import-export and distributor of branded
housewares registered under the CGST Act vide registration
bearing No.GSTIN24ABJFS7809M1ZL
5. It appears from
Central Goods and Service Tax Act 2017 (hereinafter referred to as " CGST Act ") and Rules framed thereunder. The mechanism of E-Way Bill ... Central Goods and Service Tax Rules 2017 (hereinafter referred to as "CGST Rules 2017") have not been implemented by Central Government. Hence
