Search Results for "Documents Like Registered Vat Gst Certificate Determine Ownership"

• India - Consumer

R.K.AGRAWAL, S.M.KANTIKAR, BINOY KUMAR

Apartment – The only defence taken by the Developer for the delay of the Project is that there was confusion with regard to the Self-Certificate ... In the present case, the Complainant Association is registered under the Haryana Registration and Regulation of Societies Act, 2012 ... permissible under the Act – Reading Section 2(d) with Section 2(m), it becomes clear that every Association of Persons whether registered ... Reading Section 2(d) with Section 2(m), it becomes clear that every Association of Persons whether register....

2019 0 Supreme(Raj) 2737 • India - Rajasthan

MOHAMMAD RAFIQ, GOVERDHAN BARDHAR

Fact of the Case: Petitioner, a registered dealer in Delhi, had made sales in the first quarter of 2017-18 under Section ... SALES TAX ACT, 1956 - INTERPRETATION - SECTION 7(4)(B) & 7(5) OF THE CENTRAL SALES TAX ACT, 1956 - CANCELLATION OF REGISTRATION CERTIFICATE ... certificates of the respondents no.4 and 5. ... Learned counsel, submitted that it is of utmost relevance that in an era of e-filing of documents and returns, the chances of physical verification by the sales tax authorities have been reduced. ... In thos....

2019 0 Supreme(Raj) 3014 • India - Rajasthan

GOVERDHAN BARDHAR, MOHAMMAD RAFIQ

rules prescribing “the authority from whom, the conditions subject to which and fees, subject to payment of which, any form of certificate ... shall be kept in custody and records relating thereto maintained and the manner in which any such form may be used and any such certificate ... In those facts, it was held as under:- “….Once a certificate of registration is issued to a person and he becomes a registered dealer, he is entitled to certain benefits under the Act. ... Learned counsel, submitted that it is of utmost re....

2025 Supreme(Online)(Kar) 18401 • India - Karnataka High Court

and unregistered documents in terms of liabilities under GST and the interpretation of agreements on construction services. ... (Paras 7-10) ... ... (B) Legal principles discussed include the distinction between registered ... ruled that the petitioner should not be subject to double taxation due to prior liabilities being accepted and settled against a registered ... In response to the said SCN You, have now furnished 2 unregistered documents, viz DOCUMENT-1 and DOCUMENT#....

2024 0 Supreme(Ker) 440 • India - Kerala

DINESH KUMAR SINGH

deadlines for returns and ITC claims are procedural and can be applied retrospectively to ease initial implementation difficulties of GST ... dealer after the appointed day, unless the claimant dealer produces a tax invoice, containing a certificate that the registration certificate of the selling dealer was in force on the date of sale by him and the due tax, if any, payable on the sale has been paid or shall be paid and unless such certificate ... As could be seen from the rule extracted above, a registered#H....

2024 0 Supreme(Ker) 495 • India - Kerala

DINESH KUMAR SINGH

GST to function effectively. ... reliant on the actual payment of taxes by the supplier, reinforcing that tax collection compliance is essential for frameworks like ... ruling they do not infringe constitutional rights but ensure compliance in tax collection while maintaining the integrity of the GST ... dealer after the appointed day, unless the claimant dealer produces a tax invoice, containing a certificate that the registration certificate of the selling dealer was in force on the date of sale by hi....

2012 0 Supreme(All) 2338 • India - Allahabad

DEVI PRASAD SINGH, DEVENDRA KUMAR UPADHYAYA

Inter-State sale—Ingredients of—Where sale/purchase occasions moment of goods from one State to other—And is affected by transfer of documents ... Value Added Tax Rules, 2009—Rule 2 (c) and 60—Assessment—Imposing of VAT—Inter State sale—Power of State Legislature—Impugned order ... passed by Tribunal imposing VAT on Inter State Sale/purchase—On transfer of property in goods—Works contract—State Legislature not ... Certainly, in our view, TRC certificate though can be accepted as a conclusive evidence for accepting status....

2024 Supreme(Online)(KER) 23133 • India - High Court of Kerala

Dinesh Kumar Singh, J

The petitioners are registered dealers under the CGST/SGST Act who are being denied the claim of input tax credit despite having ... GST - Input Tax Credit - Sections 16(2)(c) and 16(4) of CGST/SGST Act - Conditions and time limit for availing ITC Fact ... 2) What is the nature of the claim to Input Tax Credit under the scheme of the GST Act and the Rules made thereunder? ... (2)No set-off or refund as provided by any rules made under this Act shall be granted to any dealer in respect of any purchase made from a registered#HL_EN....

2024 Supreme(Online)(Ker) 72033 • India - IN THE HIGH COURT OF KERALA AT ERNAKULAM

The framework of the ITC under the GST regime is designed to avow compliance with tax obligation and uphold the integrity of revenue ... As could be seen from the rule extracted above, a registered dealer who claims that he has made a sale to another registered dealer is required to attach the original of the declaration forms on the certificate in the prescribed form received by him from the prescribed dealer along with his return filed ... certificate of the selling dealer was in force on the date of ....

2019 0 Supreme(Guj) 984 • India - Gujarat

J.B.PARDIWALA, A.C.RAO

Section 2(107) of the CGST and SGST Acts, which are identical, defines “taxable person” as a person who is registered or liable to be registered under the said statutes. ... The control is effected through documents. For regulation of the activities of supply certain documents have been prescribed. The scheme of levy and collection of GST envisages compliance of applicable law inter alia through these documents. ... For regulation of the activities of supply certain documents....