M\/s CERA SANITARYWARE LTD. Versus UNION OF INDIA
GST
2018 (9) TMI 1329 – GUJARAT HIGH COURT – TMI
GUJARAT HIGH COURT – HC
Dated:- 19-9-2018
R\/SPECIAL CIVIL APPLICATION NO. 5212 of 2018 With R\/SPECIAL CIVIL APPLICATION NO. 7769 of 2018
GST
MR AKIL KURESHI AND B N KARIA, JJ.
\nFor The Petitioner: Mr Anand Nainawati (5970)
\nFor The Respondent : Mr Nikunt K Raval (5558)
\nORAL ORDER
\n(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
\n1. These petitions arise in common background. We may record facts from Special Civil Application No. 5212 of 2018. Petitioner is engaged in manufacture of ceramic sinks, washbasin etc. The petitioner is also trading in such goods across India. With the introduction of Goods and Service Tax from 01.0<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e maximum upto 31.03.2019 for making the declaration if due to technical defects such declaration should not be made. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" M\/s CERA SANITARYWARE LTD. Versus UNION OF INDIAGST2018 (9) TMI 1329 – GUJARAT HIGH COURT – TMIGUJARAT HIGH COURT – HCDated:- 19-9-2018R\/SPECIAL CIVIL APPLICATION NO. 5212 of 2018 With R\/SPECIAL CIVIL APPLICATION NO. 7769 of 2018 GSTMR AKIL KURESHI AND B N KARIA, JJ. For The Petitioner: Mr Anand Nainawati (5970) For The Respondent : … Continue reading “M\/s CERA SANITARYWARE LTD. Versus UNION OF INDIA”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-13964","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13964","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13964"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13964\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13964"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13964"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13964"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n2. In the context of such time limit provision, challenge was made in case of Special Civil Application No. 4252 of2018 in which the petitioner had argued that no such time limit is envisaged in section 140 of the Act. Rule making authority therefore cannot insert such time limit. Vires of Sub-Rule (1) of Rule 117 of CGST Rules was challenged. By separate judgement passed today we have rejected such a challenge.
\n3. Case of the petitioner is that the declaration in terms of Rule 117 was filed within time but certain necessary details were not provided. The petitioner would therefore not benefited out of the insertion of Sub<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n