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ARINDAM SINHA, J. 1. Mr. Patnaik, learned advocate appears on behalf of petitioner and submits, communications on blocking of Input Tax Credit (ITC), entitlement, of his client are all disclosed as annexure-1 series. They are impugned. At the outset, he refers us to our judgment dated 10th September, 2024 in WP(C) no. 22157 of 2024 (M/s. Atulya Minerals, Jurudi, Jajang, Keonjhar v. Commissioner of State Tax, Commissionerate of CT and GST, Lok Seva Bhwan, Cantonment Road, Cuttack and ...
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JUDGMENT RAVINDER DUDEJA, J. 1. The present writ petition has been filed impugning the Show Cause Notices [‘SCNs’] dated 06.02.2024, 07.08.2024 and the respective orders dated 25.05.2024 and 27.08.2024. 2. The petitioner is the proprietor of M/s Maha Kuber Garments, having principal place of business at Raghubar Pura, Gandhi Nagar, Delhi. The petitioner was registered under the Goods and Service Tax law. 3. In order to conduct enquiry in relation to non g...
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JUDGMENT The petitioner has approached this Court being aggrieved by the fact that an appeal filed by the petitioner against Ext.P1 order has been rejected by Ext.P3 order of the First Appellate Authority on the ground that it was barred by limitation under the provisions of Section 107 of the Central Goods and Services Tax/State Goods and Services Tax Acts, 2017 (CGST/SGST Acts). 2. The learned counsel appearing for the petitioner submits that Ext.P1 order was served on the petitione...
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RANI ENTERPRISES vs. THE UNION OF INDIA & OTHERS


(Patna High Court | Oct 22, 2024)

ORAL JUDGMENT (PER: HONOURABLE THE CHIEF JUSTICE) The petitioner is before this Court challenging the order of cancellation of registration dated 30.12.2022 at Annexure-P/3, before which show-cause notice was issued on 26.08.2022, which was replied to. An appeal is provided from Annexure-P/3, which was not availed of. 2. Section 107 of the Bihar Goods and Services Tax Act, 2017 (“BGST Act” hereafter) permits an appeal to be filed within three months and also apply for ...
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FORD INDIA PVT. LTD. vs. UNION OF INDIA & OTHERS


(Gujarat High Court | Oct 22, 2024)

COMMON ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Anand Nainawati for the petitioner and learned advocate Mr. Nikunt K. Raval for the respondents. 2. Rule, returnable forthwith. Learned advocate Mr. Nikunt Raval waives service of notice of rule for and on behalf of the respondents. 3. Having regard to the controversy in narrow compass, with the consent of the learned advocates for the respective parties, the matters are taken up...
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ORDER The present Writ Petition is filed challenging the order dated 27.08.2024 on the ground 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 supply of fertilizers and is a registered dealer under GST. The petitioner had filed its returns and paid appropriate taxes. It was found on examination that there were discrepancies between GSTR-3B, GSTR-1, GSTR-2A and e-way bills...
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ORAL ORDER The petitioners – accused Nos.1 and 2 are before this Court calling in question registration of a crime in Crime No. 125/2021, pending before the XXIX ACMM Court, Bengaluru, registered for the offences under Sections 120B and 420 of the IPC and Section 66D of the Information Technology Act, 2000 (for short ‘the Act). 2. Heard Sri Manu Kulkarni, learned counsel for Sri Kanishk Ravindran, learned counsel for the petitioners, Sri Harish Ganapathy, learned High Cour...
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ORAL ORDER 1. Petitioner no. 1 is a private limited company and is incorporated in the name and style of C. Krishniah Chetty & Co. Pvt. Ltd. It has been granted GST registration in which the trade name is mentioned as C. Krishniah Chetty & Co. Pvt. Ltd. On the complaint made by a third party namely, C. Krishniah Chetty & Sons Pvt. Ltd., proceedings have been sought to be initiated against petitioner no. 1 by respondent no. 2 by issuing a show cause notice for cancellation of r...
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JUDGMENT 1. Petitioner has approached this Court, challenging Ext.P4 order issued under the provisions of Section 73 of the CGST/SGST Acts, for the year 2017-18, on a short ground. 2. It is the case of the petitioner that, though by Ext.P2 notice dated 20.06.2023, the petitioner had given time till 21.07.2023 to file a reply, Ext.P4 order was passed on 11.07.2023, even before the time for filing reply had expired. 3. Learned Government Pleader and the learned Standing Counsel appe...
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ORDER Per: Justice Vivek Rusia Petitioner has filed the present petition challenging the order dated 24.08.2023 passed by the respondent Deputy Commissioner, State Tax, Circle-14, Indore under Section 73 of GST Act, whereby the tax liability of Rs.46,62,776/- + interest and penalty, in total 54,20,478/- has been imposed. 02. Instead of availing the remedy of appeal against the impugned order, the petitioner has approached this Court by way of writ petition seeking quashment of the...
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25
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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)