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ORDER The present writ petition has been filed challenging the impugned order passed by the respondent in Ref.No:ZD330424207396K, dated 26.04.2024 for the assessment year 2018-19, on the premise that the same is made in violation of principles of natural justice. 2. It is submitted by the learned counsel for the petitioner that the petitioner is engaged in the business of manufacturing and trading of fibers and pulses and registered under the GST Act. During the relevant period of 201...
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ORDER There is no representation on behalf of the petitioner. 2. Mr.T.Ramesh Kutty, learned Senior Standing Counsel and Mr.B.Sivaraman, learned Junior Standing Counsel for the respondents are present. 3. In this Writ Petition, the petitioner has challenged the Impugned Order No.1/2022 (Commr-GST Cell) dated 13.04.2022. This was in the background of an Order passed by this Court earlier in W.P.No.733 of 2022 which came to be disposed on 21.01.2022. By an Order dated 13.04.2022, the...
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ORDER In this writ petition, the petitioner has challenged the impugned order dated 06.07.2021 passed by the respondent for the period between December 2018 to March 2019. The operative portion of the impugned order reads as under:- “05.13. In view of the above, I hold that M/s.SJB Automobiles P Ltd have contravened the provisions of Sec.16(4) of CGST Act, 2017 in as much as they have failed to avail ITC of Rs. 1,21,47,276/- well within time limit as prescribed under sec.16(4) o...
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ORDER The present writ petition is filed challenging the impugned order in Ref. No.ZD330824227336E/2019-20 dated 26.08.2024, passed by the respondent on the premise that the same was made in violation of principles of natural justice. 2. It is submitted by the learned counsel for the petitioner that the petitioner is engaged in the business of trading of Machinery and Engineering Components and is registered under the GST Act. During the relevant period of 2019-20, the petitioner has ...
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JUDGMENT Petitioner has approached this Court, being aggrieved by the fact that petitioner has been denied the benefit of input tax credit on account of the provisions contained in Sub Section (4) of Section 16 of the CGST/SGST Acts, for the financial year 2018-19 through Ext.P5 order dated 18.04.2024. 2. Learned counsel appearing for the petitioner would submit that, with the notification of Sub-Section (5) of Section 16 of the CGST/SGST Acts, the petitioner would now be entitled to ...
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JUDGMENT The petitioner has approached this court challenging Ext.P6 on a short ground. It is the case of the petitioner that the reply submitted by the petitioner where the petitioner had claimed the benefit of Circular No.183/15/2022-GST dated 27-12-2022 has not been considered by the officer while issuing Ext.P6, though the reply submitted by the petitioner has been extracted in Ext.P6 order. It is submitted that after quoting reply submitted by the petitioner, the officer has proceede...
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ORDER The present Writ Petition is filed challenging an order of the cancellation of the registration of the petitioner on the premise that the statutory returns has not been filed. 2. It is submitted by the learned counsel for the petitioner that returns have been filed properly up to June, 2023 and appropriate taxes have also been paid along with late fee and for the remaining period from July, 2023, the petitioner was not able to upload the monthly returns. However, he would submit...
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ANIL KUMAR SINGH vs. UNION OF INDIA AND OTHERS


(Allahabad High Court | Nov 8, 2024)

ORDER 1. This writ petition has been filed by the petitioner, aggrieved of order dated 24.02.2023 (Annexure-1), whereby TRANS-1 claiming transaction credit of Central Excise Duty by the petitioner has been rejected, as apparently the same was filed in wrong Column, i.e. 6(A) instead of Column 5(A)/7(A). 2. Submissions have been made that for wrong filing of TRANS-1, the claim amounting to Rs. 30,20,268.52 has been rejected by inter alia observing that the petitioner has an o...
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JUDGMENT 1. Petitioner has approached this Court, being aggrieved by the fact that petitioner has been denied the benefit of input tax credit on account of the provisions contained in sub-section (4) of Section 16 of the CGST/SGST Acts, for the financial year 2019- 2020, through Ext. P1 order dated 22.08.2024. 2. Learned counsel appearing for the petitioner would submit that, with the notification of Sub-Section (5) of Section 16 of the CGST/SGST Acts, the petitioner would now be enti...
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ORDER The petitioner is before this Court for a direction to refund a sum of Rs. 15,49,01,792/- recovered from the petitioner during March 2022. 2. It appears that the petitioner had initially paid a sum of Rs. 11,00,00,000/- on 10.03.2022 in cash by making debit from the petitioner's Electronic Credit Register. Thereafter, the petitioner was threatened with arrest and therefore the petitioner rushed to the Magistrate's Court for bail. During the course of investigation, the p...
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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)