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JAY


(Authority for Advance Ruling, Andhra Pradesh | Nov 27, 2024)

ORDER (Under sub-section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017 and Section 98 of Central Goods and Services Tax Act, 2017) 1. In terms of Section 103 (1) of the Act, Advance ruling pronounced by the Authority under chapter XVII of the Act shall be binding only- a) On the applicant who had sought it in respect of any matter referred to in sub-section (2) of Section 97 for Advance ruling. b) On the concerned officer or the jurisdictional officer in...
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CAV JUDGMENT (PER: HONOURABLE THE CHIEF JUSTICE) The above batch of writ petitions challenge assessment orders of 2017-18, 2018-19 and 2019-20, primarily on the ground of limitation. The petitioners are aggrieved with the extension of limitation, as provided under Section 73 (10) of the Central Goods and Services Tax Act, 2017 and the Bihar Goods and Services Tax Act, 2017 (‘GST Act’ hereinafter with reference to both enactments, which have ‘in pari materia’ pr...
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EFF-TECH INFRAENGINEERS vs. STATE OF CHHATTISGARH


(Chhattisgarh High Court | Nov 27, 2024)

ORDER ON BOARD 1. With the consent of the learned counsel for both the respective parties, the matter is heard finally. 2. By the present petition, the petitioner is challenging the impugned order dated 25.09.2023 in Appeal Case No. 366/GST/2023 and the consequent summary of demand in Form GST APL-04 dated 11.10.2023(Annexure P-1) passed by Respondent no. 2 i.e. Appellate Authority under Section 107 of the CGST Act, 2017, thereby dismissing the appeal filed by the petitioner against t...
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ORDER The present Writ Petition is filed challenging the impugned order passed by the respondent dated 04.01.2024 relating to the assessment year 2018-19. 2. The petitioner was engaged in the business of Scrab. The petitioner was a registered dealer under Goods and Services Act, 2017. During the assessment year 2018-2019, the petitioner had filed details of outward supplies in Form GSTR-1 under Section 37 and returns in Form GSTR-3B under Section 39 of the said Act. During inspection ...
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JUDGMENT YASHWANT VARMA, J. (Oral) 1. The instant writ petition has been preferred assailing the order dated 23 November 2022 which has rejected the application of the petitioner for refund and which subsequently came to be affirmed by the appellate authority in terms of its order dated 25 October 2023. The petitioner, consequently, seeks a refund of an amount of INR 16,10,541/- along with applicable statutory interest. 2. From the facts which stand disclosed in the writ petition,...
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ORDER The present writ petition is filed challenging the impugned order passed by the respondent dated 09.08.2024 relating to the assessment year 2019-20. 2. The petitioner is engaged in the business of civil construction works and is a registered dealer under the Goods and Services Act, 2017. During the relevant period, the petitioner filed its return and paid the appropriate taxes. However, on examination of the information furnished in the return under various heads and also the in...
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1. Heard Mr Nankani, learned Senior Advocate appearing for the Petitioner, Mr Doshi and Ms Cardozo appearing for the Respondents. 2. Interim Application (L) No.16633 of 2024 for modifying the cause title is allowed. Amendment to be carried out forthwith. Reverification is dispensed with. Interim Application (L) No.16633 of 2024 is disposed of. 3. This is a Petition instituted by the Mumbai and Nhava Sheva Ship Agents Association, now known as the Maritime Association of Nationwide Shi...
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PANASONIC LIFE SOLUTIONS INDIA (P) LTD.


(Appellate Authority for Advance Ruling, Tamilnadu | Nov 26, 2024)

(Passed by Tamil Nadu State Appellate Authority for Advance Ruling under Section 101(1) of the Tamil Nadu Goods and Services Tax Act, 2017) PREAMBLE 1. In terms of Section 102 of the Central Goods & Services Tax Act 2017/Tamil Nadu Goods & Services Tax Act 2017 (“the Act”, in Short), this Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate auth...
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NARAYAN SAHU vs. UNION OF INDIA AND OTHERS


(Orissa High Court | Nov 26, 2024)

JUDGMENT ARINDAM SINHA, J. 1. Mr. Gupta, learned advocate virtually appears on behalf of petitioner. He submits, impugned is order dated 26th September, 2024 said to be demand of tax and penalty, by which total of almost Rs. 41,00,000/- (forty one lakhs) has been demanded. The notice stood issued by the proper officer, who is Assistant Commissioner of State Tax. He submits, the authority lacked the jurisdiction and power to issue the notice. 2. He draws attention to section 4 in I...
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ORDER 1. These two writ petitions which pertain to Financial Years [F.Y.] 2017-18 and 2018-19 impugn the proceedings initiated by the State Goods and Service Tax [SGST] authorities by issuance of the Show Cause Notices [SCN] which are impugned before us as also the final orders passed upon the culmination of those SCN proceedings. 2. The challenge essentially proceeds on the basis of Section 6 (2) (b) of the Central Goods and Services Tax Act, 2017 [...
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8
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10 May

☑ Monthly | GSTR-7

GSTR-7 for the m/o Apr 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Apr 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 May

☑ Monthly | GSTR-1

GSTR-1 for the m/o Apr 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 May

☑ Monthly | GSTR-5

GSTR-5 for the m/o Apr 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Apr 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Apr 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

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)).