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ORDER 1. The writ petitioner, in this writ petition, seeks a direction in the nature of Certiorari, for setting aside Demand and Recovery Proceeding initiated under Section 76 of the Central Goods and Services Tax Act, 2017, and the show-cause notice (bearing DIN no. 20240750ZA0000217442) dated 10.07.2024 issued in relation thereto, under Section 76 (2) of the Central Goods and Service Tax Act, 2017. 2. Further prayed in this writ petition is the direction in the nature of Prohibition...
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ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned Senior Advocate Mr. Mihir Joshi with learned advocate Mr. Dhaval Shah for the petitioner and learned advocate Mr. Ankit Shah for the respondents. 2. Issue Rule, returnable forthwith. Learned advocate Mr. Ankit Shah waives service of notice of rule for and on behalf of the respondents. 3. With regard to the controversy arising in this petition which is in narrow compass, the same is taken up for hear...
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RAJDHANI TRADING CO vs. UNION OF INDIA & ANOTHER


(Delhi High Court | Nov 20, 2024)

ORDER PER CM APPL. 67494/2024 (Ex.) Exemption is allowed, subject to all just exceptions. The application is disposed of. W.P.(C) 16070/2024 & CM APPL. 67493/2024 (Stay) 1. This writ petition has been preferred seeking the following reliefs: - “(A) Issue a writ, order or direction, or any other appropriate writ, quashing of quashing of Impugned SCN dated 29.09.2023, Impugned Order dated 30.12.2023 and Impugned Order dated 06.09.2024 rejecting the application ...
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(VIJAY BISHNOI, CJ) 1. This writ petition is preferred on behalf of the petitioner essentially challenging the validity of Section 16 (4) of the Central Goods and Services Tax Act, 2017 (hereinafter to be referred as “CGST Act”). The petitioner has prayed for quashing and setting aside the Notification dated 31.03.2023 issued by the Ministry of Finance (Department of Revenue), whereby the time limit was extended for passing the orders under Section 73 of the CGST Act. The peti...
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PADMA THAKURIA vs. THE UNION OF INDIA & OTHERS


(Gauhati High Court | Nov 20, 2024)

ORDER PER  Heard Mr. S Sarma, the learned counsel appearing on behalf of the petitioner. Mr. SC Keyal, the learned counsel appears on behalf of the respondents. 2. The instant writ petition is filed challenging the order bearing Reference No. ZA1804220044680 dated 06.04.2022 passed by the Respondent No. 4 cancelling the GST Registration of the Petitioner. 3. The facts as could be discerned from a perusal of the writ petition are that the Petitioner herein was granted a registra...
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HK ENTERPRISE vs. UNION OF INDIA AND OTHERS


(Gujarat High Court | Nov 20, 2024)

ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE D.N.RAY) 1. Heard learned advocate Mr.Sanket Gupta appearing for learned advocate Mr.Anand Nainawati for the petitioner; learned advocate Mr.Param V.Shah for the respondent No.1 and learned advocate Mr.Hirak Shah appearing for learned advocate Mr.Nikunt Raval for the respondent Nos.2 and 3. 2. Having regard to the brief controversy involved, with the consent of learned advocates for the respective parties, the matter is taken up for final...
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JUDGMENT ( Per : HONOURABLE THE CHIEF JUSTICE ) The petitioner is concerned with the denial of the input tax claim, as per Annexure-P/3 order of assessment passed on 09.04.2024 for three months in the assessment year 2018-19. The demand-cum-show cause notice at Annexure-P/1 indicates that the returns were filed on 04.02.2020, 05.02.2020 and 10.02.2020 respectively for the months of January to March of the assessment year 2018-19. The only contention is with respect to the input tax cr...
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SITA HOMES PVT. LTD. vs. STATE OF M.P. AND OTHERS


(Madhya Pradesh High Court | Nov 20, 2024)

ORDER PER: JUSTICE VIVEK RUSIA With the consent of parties, heard finally. The petitioner has filed the present under Article 226 of the Constitution of India for issuance of an appropriate writ, order or direction, directing the respondents to reimburse the extra GST amount paid @ 6% from 01.01.2022 to 30.09.2022 along with interest. 02. The petitioner is a Company / Proprietorship Firm engaged in the construction work. The petitioner was awarded several works vide agreements...
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SARALA RAJENDRAN vs. UNION OF INDIA & OTHERS


(Madras High Court | Nov 19, 2024)

ORDER The present writ petition is filed challenging the impugned demand/ show cause notice dated 01.08.2024 on the premise that jurisdictional fact necessary for invoking Section 122 (1A) of the Central Goods and Services Tax Act, 2017, (hereinafter referred to as “CGST Act”) does not exist. 2. The learned counsel for the petitioner placed reliance upon Section 122 (1A) of the Act, which reads as under: “122. (1A) Any person who retains the benefit of a transact...
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ORDER Mr.TNC.Kaushik, learned Additional Government Pleader takes notice for the respondent. 2. With the consent of both sides, this writ petition is taken up for final disposal at the admission stage itself. 3. The present writ petition has been filed by the petitioner challenging the impugned order dated 31.08.2024 on the limited ground that the respondent has proceeded to confirm the proposal on the premise that no documentary evidence has been filed in support of petitioner...
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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)