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Chhattisgarh High Court ✔

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ORDER PER 1. With the consent of learned counsel for the parties, the matter is heard finally. 2. This Petition has been filed against the order dated 25.10.2024 (Annexure-P/1) passed by the Joint Commissioner (Appeal), State Tax, Bilaspur (CG) under Section 107 of the Chhattisgarh Goods and Service Tax Act, 2017 (for short “the Act 2017”) in Appeal Case No. 1047/GST/2024, Whereby, the appeal of the petitioner has been dismissed on the ground of delay. Further, challenge i...
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CAV ORDER 1. By the present petition, the petitioner has challenged the demand order dated 11.01.2021 along with Form DRC-07 dated 15.01.2021 issued by respondent No. 3, wherein it has been stated that the demand order came to the knowledge of the petitioner pursuant to the issuance of recovery notice dated 27.02.2024. 2. Learned counsel for the petitioner would submit that the impugned order has been issued without issuing a show cause notice u/s 73 of the Central Goods and Service T...
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CAV ORDER 1. The petitioner has challenged the order dated 08.04.2024 passed by the Joint Commissioner of State Tax, Raipur Division 01, Civil Lines, Raipur (CG) whereby confirming the tax demand of INR 42,73,78,516/- and levying interest of INR 46,15,68,818/- and penalty of INR 4,27,37,852/-. 2. Learned counsel for petitioner would submit that the Petitioner is a bulk supplier of a wide range of coal and is engaged in catering to the diversified needs of various industrial sectors th...
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ORDER ON BOARD 1. This Petition has been filed against the order dated 16.12.2024 (Annexure-P/1) passed by the Joint Commissioner (Appeal), State Tax Bilaspur (CG) under Section 107 (1) of the Chhattisgarh Goods and Service Tax Act, 2017 (for short “Act 2017”) in Appeal Case No. 1167/GST/2024, whereby, appeal of the petitioner has been dismissed on the ground of delay. 2. At the outset, learned counsel for the petitioner would submit that the matter in issue has already be...
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UNION OF INDIA & OTHERS vs. JAGDALPUR MOTORS & OTHERS


(Chhattisgarh High Court | Mar 26, 2025)

CAV ORDER SANJAY K. AGRAWAL, J. “12. … There can be no doubt that the authorities functioning under the Act must, as are in duty bound, protect the interest of the Revenue by levying and collecting the duty in accordance with law – no less and also no more. It is no part of their duty to deprive an assessee of the benefit available to him in law with a view to augment the quantum of duty for the benefit of the Revenue. They must act reasonably and fairly.” ...
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ORDER ON BOARD 1. Since similar issue is involved in both the petitions, with the consent of the parties, they are heard analogously and are being decided by this common order. 2. In WPT No.36 of 2025, the petitioner has assailed the detention order under Form GSTMOV-06, dated 8th February, 2025 of vehicle bearing registration No CG-04-NY-1904 and notice dated 13th February, 2025 under FORM GST MOV-07 and all consequential actions of Respondent No.4, being contrary to law. Whereas, in...
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SATYENDRA NATH BISWAS vs. STATE OF CHHATTISGARH & OTHERS


(Chhattisgarh High Court | Feb 6, 2025)

ORDER PER 1. This writ petition under Article 226 of the Constitution of India has been filed for the following reliefs:- “10.1 That, this Hon’ble Court may kindly be pleased to issue an appropriate writ, order, or direction quashing the impugned order dated 16.04.2024 passed by respondent No. 3. 10.2 That, to direct the respondents to reconsider the case of the petitioner after granting opportunity of hearing. 10.3 Hold that the services provided by the petitioner...
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BANKA CONSTRUCTIONS vs. STATE OF CHHATTISGARH & OTHERS


(Chhattisgarh High Court | Feb 3, 2025)

Order on Board 1. By the present writ petition, the petitioner is seeking a direction towards the respondent authorities to release the pending amount of Rs.75,16,528/- in lieu of the reimbursement of GST for the works “construction of additional work of Rail Over Bridge across on Bilaspur Katni Railway line in Km. 817/10-11 at Level Crossing BK-37 near Gourella”. 2. Learned counsel appearing for the petitioner submits that the work has been completed and handed over the s...
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B.K. CHAWLA CONTRACTOR vs. STATE OF CHHATTISGARH & OTHERS


(Chhattisgarh High Court | Feb 3, 2025)

Order on Board 1. The whole grievance of the petitioner is the inaction on the part of the respondents in not refunding the amount of GST collected from the petitioner in the course of execution of the contract that was awarded to the petitioner. 2. According to the petitioner, the contract was awarded prior to GST regime & GST by the Government from 01.07.2017 during the execution of the works contract. 3. The grievance of the petitioner is that in spite of repeated approach ...
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ROHIT SINGLA vs. SIO (SENIOR INTELLIGENCE OFFICER) & OTHERS


(Chhattisgarh High Court | Jan 23, 2025)

ORDER ON BOARD 1. This is the first bail application filed under Section 483 of the Bhartiya Nagarik Suraksha Sanhita, 2023 for grant of regular bail to the applicant who has been arrested in connection with Crime No. 1191/GST/2024/-25 registered at Police Station Directorate General of GST Intelligence, Raipur Zonal Unit, for the offences punishable under Section 16, Section 132 (1) (b), 132 (1) (c) and 132 (1) (f) of the Central Goods and Services Tax Act, 2017. 2. prosecution's...
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24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)