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NATIONAL ALUMINIUM COMPANY LIMITED


(Appellate Authority for Advance Ruling, Odisha | Jan 21, 2019)

M/s. National Aluminium Company Limited (Appellant-I), aggrieved by the Advance Ruling No.02/ODISHA-AAR/18-19, dated 28.09.2018, pronounced by the Odisha Authority for Advance Ruling, Bhubaneswar (AAR), has filed an appeal before AAAR, Odisha, on 05.11.2018, under Section 100 of the Odisha Goods and Services Tax Act, 2017 / CGST Act, 2017. Commissioner, CX & GST, Bhubaneswar (Appellant-II) has also filed an appeal against the said Advance Ruling No.02/ODISHA-AAR/ 18-19 dated 28.09.20...
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In this batch of writ petitions the petitioners have laid challenge, amongst others, on the ground that Section 174 of the KSGST Act is ultra vires of the state's legislative power or on the ground that the demand is barred by limitation under Section 25(1) of the KVAT Act. In some cases, both the grounds have been taken. 2. All counsel agree that the issues stand squarely covered against the petitioners by judgment dated 11th January 2019 in W.P (C)NO.11335 of 2018 and connected case...
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SHAILENDRA EAT UDYOG vs. STATE OF U.P. AND 3 OTHERS


(Allahabad High Court | Jan 18, 2019)

1. Supplementary affidavit filed today is taken on record. 2. Admittedly, the period of limitation to file a first appeal under Section 107 of the U.P. Goods and Services Tax Rules, 2017 is three months and the period for which the delay may be condoned is thirty days from the expiry of normal period of limitation. Clearly, no application for condonation of delay may have been entertained by the appellate authority beyond a period of thirty days from the date of expiry of normal period of...
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ORDER 1. Supplementary affidavit filed today is taken on record. 2. Admittedly, the period of limitation to file a first appeal under Section 107 of the U.P. Goods and Services Tax Rules, 2017 is three months and the period for which the delay may be condoned is thirty days from the expiry of normal period of limitation. Clearly, no application for condonation of delay may have been entertained by the appellate authority beyond a period of thirty days from the date of expiry of normal...
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1. Mr. Anand Nainawati, learned advocate for the petitioner, inter alia, submitted that the impugned show cause notice dated 13th March, 2018 has been issued under section 73 of the Finance Act, 1994. It was submitted that the provisions relating to service tax contained in the Finance Act, 1994 have been repealed by virtue of section 173 of the Central Goods and Service Tax Act, 2017 and hence, the impugned show cause notice is without jurisdiction. 2. Having regard to the submissio...
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Prayer in the instant writ petition filed under Article 226 of Constitution of India is for issuance of writ in the nature of certiorari for quashing and setting aside the Press Release dated 18.10.2018 and 21.10.2018 (Annexure P-1) issued by respondent No.3. 2. At the outset, learned counsel for the respondent produced copy of order bearing No.02/2018-Central Tax dated 31.12.2018 under Section 16 (4) of Central Goods and Services Tax Act, 2017 passed by Government of India, Ministry of F...
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The petitioner, a registered dealer under the Kerala Value Added Tax Act, has now migrated to the Goods and Services Tax regime. To use the input tax available to its credit at the time of migration, the petitioner had to upload FORM GST TRAN-1 within the stipulated time. The petitioner asserts that though it attempted to upload the Form within the time, it failed because of some system error. The petitioner, therefore, seeks directions to enable him to take credit of the available input tax....
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MONO STEEL (INDIA) LTD. vs. STATE OF GUJARAT


(Gujarat High Court | Jan 17, 2019)

1. Mr. Paresh Dave, learned advocate for the petitioner has submitted that for recovery of a sum of rupees three crore and odd, six bank accounts of the petitioner have been provisionally attached by issuing notices under section 83 of the Gujarat Goods and Services Tax Act, 2017, to the concerned banks. It was submitted that the show cause notices have been issued on 21st and 26th December, 2018 and immediately thereafter, the orders of provisional attachment have been made. The learned advo...
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In this batch of writ petitions the petitioners have laid challenge, amongst others, on the ground that Section 174 of the KSGST Act is ultra vires of the state's legislative power or on the ground that the demand is barred by limitation under Section 25(1) of the KVAT Act. In some cases, both the grounds have been taken. 2. All counsel agree that the issues stand squarely covered against the petitioners by judgment dated 11th January 2019 in W.P (C)NO.11335 of 2018 and connected case...
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The petitioner, an assessee under the KVAT Act, faced problems in migrating from one tax regime to another. In that context, it has filed this Writ Petition seeking the following reliefs: “i) To direct the respondents to allow the petitioner to submit FORM GST REG-26 Part B by opening the official web portal and complete the migration process of the registration of the petitioner firm by the issue of a writ of mandamus or such other writ, order or direction. ii) To direct the re...
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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)).