Central Excise Act,
1944 read with section 83 of the Finance Act, 1994 and section 70 of the
CGST Act. In their statement ... Commissioner of CGST, Mumbai South to the petitioner. He
submits that the said summons was issued under section 70 of the CGST
Act. Nothing
Central Goods and
Services Tax Act, 2017 (" CGST Act " for short).
4. The petitioner in this petition states that it is a
company ... Act, 2017 while the first stage dealer registered under the
Central Excise Act is being discriminated by Section 140(3)(iv)
of the CGST Act
Customs Act, 1962 . These words are identically
defined in the Integrated Goods and Services Tax Act,
2017 (for short, "the CGST Act ... CGST Act, the said Act extends to
the whole of India and as per Section 1(2) of the MGST
Act, it extends
Central
Goods and Services Tax Act, 2017 (briefly "the CGST Act " hereinafter)
and seeks a declaration that the power under section ... CGST Act
can only be exercised upon determination of the liability. A further
prayer has been made to restrain respondent No.4 from filing
Petitioner with Yes Bank, Mumbai, under Section 83 of
the CGST Act, 2017 and further communication dated 19 th April
2023, whereby the provisional attachment ... April 2022 is
retained under Section 83 of the CGST Act. The petition is filed after
the objections of the Petitioner to provisional attachment were
Central Goods and Services Tax
Act, 2017 (for short "the CGST Act ", hereafter) read with Rule
159(1) of the CGST Rules ... with Rule 159(1) of the CGST Rules.
10. True it is, Section 83 of the CGST Act read with Rule
Goods and Services Tax Act, 2017 , Integrated
Goods and Services Tax Act, 2017 and Maharashtra Goods and Services Tax
Act, 2017 .
1/138
::: Uploaded ... CGST Act as well as the MGST Act i.e.,
section 9 . He submits that IGST Act is an Act providing for levy and
collection
Customs Act, 1962 . These words are identically
defined in the Integrated Goods and Services Tax Act,
2017 (for short, "the CGST Act ... CGST Act, the said Act extends to
the whole of India and as per Section 1(2) of the MGST
Act, it extends
Act and after the Sales Tax
was subsumed into the Goods and Service Tax vide the Central
Goods and Services Tax Act, 2017 (" CGST ... from 12.4.2017, the company was
deemed to be registered under the CGST Act , by virtue of operation
of section 26 of the CGST Act
them should not be recovered under Section 50(3) of the
CGST Act.
(iv) penalty under Section 122(2)(a) of the CTST Act
should ... Section Post Amendments by Section 28
28 of the CGST (Amendment) of the CGST (Amendment) Act,
Act, 2018 2018
CHAPTER XX CHAPTER XX
TRANSITIONAL PROVISIONS
