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ORDER The petitioner has sought for a direction to the respondents to re-open the GST portal for uploading the GST TRAN-1, to take credit. 2. The issue involved herein is no more res integra in view of the order of this Court dated 19.11.2019 in W.P.No.33290/2019 and Connected Matters, whereby this Court has extended the period to file/revise the Form GST TRAN-1 by the registered persons by 31.12.2019. Hence, the petitioner is entitled to avail the extended period for filing/revising ....
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RABINDRA BACHHAWAT


(Calcutta High Court | Dec 20, 2019)

ORDER It is submitted on behalf of the petitioner that final adjudication of tax liability has not been made as yet. It is further submitted that they have deposited a sum of ₹ 3.25 crores with the tax authorities. Learned lawyer for the department submits that on the strength of forged and fabricated invoices liability to pay GST was avoided and there is an outstanding liability running to ₹ 16 crores. Petitioner is not co-operating with investigation. She however, admits ₹ 2.7....
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The petitioner, a Private Limited Company, is engaged in business of trading of mobiles, laptops, tablets and accessories and other electronic devices. It is registered under the Goods and Service Tax Act, 2017. Prior to the introduction of Goods and Service Tax Act, the petitioner was registered under the provisions of Finance Act,1994. Grievance of the petitioner is that it could not upload the details of un-utilized Input Tax Credit (in short 'ITC') as per the accounts books to....
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1. The Petitioner, a limited company, through instant petition under article 226 of Constitution of India is seeking quashing of order dated 10.07.2019 (Annexure P-8) and order dated 12.09.2019 (Annexure P-10) passed by Additional Director General, Gurugram-Respondent in exercise of power conferred under Section 83 of Central Goods and Services Tax Act, 2017 (for short ‘CGST Act, 2017’) whereby Respondent has provisionally attached bank account of the Petitioner. It has been furth....
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The challenge in the writ petition is against Ext.P1 series of assessment orders that were passed in relation to the petitioner for the month of August 2017 to March 2018. Although various contentions are raised in this writ petition in its challenge against Ext.P1 series of assessment orders, I find that Ext.P1 series of assessment orders were passed on best judgment basis, taking note of the failure on the part of the petitioner to file the statutory returns within the time contemplated und....
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DESIRE LIFESTYLE vs. UNION OF INDIA & OTHERS


(Rajasthan High Court | Dec 19, 2019)

ORDER 1. Mr. Saraswat, learned counsel for the respondents No.1 and 2, submits that the case is squarely covered by a decision of this Court dated 01.11.2019, rendered in the case of Jodhpur Truck Pvt. Ltd. Vs. Union of India & Ors. [S.B. Civil Writ Petition No.15221/2019]. 2. Learned counsel appearing for the petitioner submits that though in-principle, the issue is covered by the aforesaid judgment, but certain more directions/clarifications are required to be given so as to war....
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Heard learned counsel for the petitioner and learned counsel for the Central Goods, Services Tax & Central Excise. 2. The issue involved in this application is short. The petitioner Company is not able to claim the input tax credit, after coming into force the GST regime, due to non-acceptance of Form TRAN-I submitted the in the GST portal, due to a technical glitch in the portal, Nationwide. 3. The case of the petitioner Company is that it submitted its Form TRAN-I to claim the i....
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The petitioner in the writ petition is an assessee under the Kerala Value Added Tax Act, 2003, who migrated to the GST regime pursuant to the enactment of the Central Goods and Service Tax/ State Goods and Service Tax (CGST/SGST) Act, 2017. The petitioner, consequent to the migration to the GST regime, was entitled to carry forward the tax paid on purchase of goods during the VAT regime to the GST regime and to avail credit under the latter regime. The transition provisions, which govern the ....
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Z-COM INDIA PVT. LTD. vs. STATE OF U.P. AND 2 OTHERS


(Allahabad High Court | Dec 19, 2019)

The instant petition has been filed challenging the order of the First Appellate Authority under the U.P. Goods & Service Tax Act, 2017. Under the statute, a Second Appeal lies before the Appellate Tribunal. However, the same has not been constituted so far, therefore the petitioner has approached this Court by way of the instant petition. Learned counsel for the petitioner points out that while filing First Appeal, the petitioner had deposited 10% of the disputed tax liability as pro....
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These writ appeals are listed before me by way of reference, in pursuant to the order passed by the Hon'ble Chief Justice, under the following facts and circumstances. 2. The respondent in W.A.No.2127 of 2019, as the writ petitioner in W.P.No.15978 of 2019, challenged the notice dated 21.05.2019 issued in Form GST DRC-13 under Section 79(1)(c) of the CGST Act to M/s. Indian Overseas Bank, Maraimalai Nagar, calling upon the said Bank to pay a sum of ₹ 41,74,617/- to the Government un....
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25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

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