Court
C.2 Provisional Attachment
C.3 Delegation of authority under CGST Act
D Analysis
Signature Not Verified
Digitally signed by
E Summary of findings ... Services Tax Act, 20178. This was through a search and seizure under
Section 67 of the HPGST Act and CGST Act. The partners
CGST Act 2017”;
(xi) Section 5(3) of the IGST Act and Section 9(3) of the CGST Act permit the
Government, on the recommendation ... Finance Act 1994. Thus, the notification is ultra
vires the Act;
(xii) The scheme of IGST Act does not envisage a person other than
Rule 89(5) of CGST Rules in exercise of the rule-making
power under Section 164 of the CGST Act .................................................... 115
G.2 The vires ... rules. Though, the CGST Rules have been laid before Parliament, any part
which is ultra vires the CGST Act is liable to be struck down
CGST
Act, 2017 '). The Petitioners were registered under erstwhile Punjab VAT
Act, 2005 or Haryana VAT Act, 2003 and/or Central Excise Act ... registered with tax authorities under Central Excise Act, Finance Act, 1994
(Service Tax) and/or State VAT Act and Respondent-department has
complete record
Central Goods & Services Tax Act, 2017 (for short "the
CGST Act ") amidst lot of hue and cry at the instance ... Services Tax Act,
2017 (hereinafter referred to as "the CGST Act ") and
other relevant statutes. It was submitted that the
goods in question
Central Goods and Services Tax Act,
2017 [" CGST Act " for short]. Similar direction is sought in
connection with the carry forward of eligible ... included the challenge to the vires of Section 164 of the
CGST Act. However, no contentions were raised with respect to
this last challenge
CGST Act is pari materia to Section 83 of the
State GST Act. Section 167 of the CGST Act with regard to the
delegation ... Act and
the CGST would indicate that there is a vast difference between the two.
Section 168(2) of the CGST Act clarifies that
The Commissioner Of Commercial Taxes vs The Ramco Cements Ltd on 26 October, 2018
Author
provisions of IGST Act and therefore, governed by Central Goods and Service Tax Act 2017 (hereinafter referred to as " CGST Act ") and Rules ... Act and the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act , the penalty leviable under this Act shall
import-export and distributor of branded
housewares registered under the CGST Act vide registration
bearing No.GSTIN24ABJFS7809M1ZL
5. It appears from the materials ... Central Excise regime
to the Goods and Services Tax regime, the CGST Act, 2017 ,
allowed the carry forward of the CENVAT credit on the duty
