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ORDER Mr.C.Harsha Raj, learned Additional Government Pleader takes notice for the first respondent. 2. With the consent of both sides, this writ petition is taken up for final disposal at the admission stage itself. 3. The relief sought by the petitioner herein is to call for the records culminating in first respondent's Assessment Order No.ZD330424197172H dated 25.04.2024 and first respondent's Communication dated 25.09.2024 addressed to the second respondent and quash th...
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JUDGMENT YASHWANT VARMA, J. (Oral) 1. These writ petitions impugn the Show Cause Notices [SCNs] which had come to be issued by the respondents and pertained to a perceived liability of tax under the Central Goods and Services Tax, Act 2017 [Act] on supply of services and which in turn was connected with the placement of foreign expatriates to aid and assist in the functions being carried out by the writ petitioners. 2. Although the existence of seconded employe...
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ORDER 1. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the order dated June 8, 2023 passed by the respondent No.3 under Section 74(9) of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the 'UPGST Act'). 2. We have heard counsel appearing on behalf of the parties. 3. The factual matrix is such that the matter is squarely covered by a coordinate Bench judgment of this Court in...
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MADHAV TRADER vs. STATE OF U.P. AND ANOTHER


(Allahabad High Court | Oct 22, 2024)

ORDER 1. This writ petition has been filed by the petitioner aggrieved of the impugned demand of penalty order passed in form GST MOV- 09 dated 21.09.2024 passed by respondent No. 2 under the provisions of CGST/IGST Act and Rules. 2. Submissions have been made that penalty has been imposed under Section 129(1)(b) of the Act whereas in terms of the clarification dated 31.12.2018 issued by the Central Board of Taxes and Customs GST Policy Wing, the penalty in the present case could have...
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JUDGMENT PER The petitioner has approached this court being aggrieved by the fact that the petitioner has been denied the benefit of certain input tax credit for the year 2017-18 on account of the fact that the petitioner had, while filing annual return for that year, mistakenly and inadvertently marked the place of supply as 'other territory' instead of 'Kerala'. It is pointed out that the year in question was the year immediately after the introduction of GST and the pet...
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DEZY SAGAR AGARWAL vs. UNION OF INDIA & OTHERS


(Bombay High Court | Oct 22, 2024)

PC.:- 1. Heard learned counsel for the parties. 2. This petition challenges the impugned Order-in-Original dated 30 November 2023 made by the Joint Commissioner CGST (Respondent No. 3). 3. Mr. Mishra, learned counsel for the Respondents, submitted that the Petitioner has an alternate efficacious remedy of appeal to the Commissioner (Appeals). 4. Ms. Rutuja Pawar, learned counsel for the Petitioner, submits that this is a case of failure of natural justice. She submits that whe...
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LEKAR PHARMA LIMITED vs. UNION OF INDIA & OTHERS


(Bombay High Court | Oct 22, 2024)

PC.:- 1. Heard learned counsel for the parties. 2. The learned counsel for the parties agree that the main issue raised in this petition stands addressed by the Finance (No. 2) Act of 2024 by which Section 140 (7) of the Central Goods & Services Tax Act, 2017 (CGST Act) was amended with retrospective effect. 3. The Petitioner has also challenged the impugned Order-in- Original dated 27 February 2023 made by Joint Commissioner Central GST & C.Ex. (Respondent No. 4). This or...
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IMAGING SOLUTIONS (P) LTD. vs. STATE OF HARYANA AND OTHERS


(Punjab and Haryana High Court | Oct 22, 2024)

SANJEEV PRAKASH SHARMA, J.(ORAL) 1. By way of present writ petition, petitioner assails the order dated 16.07.2024 (Annexure P-7) passed by the Appellate Authority for Advance Ruling, Haryana. While passing order under Section 101 (1) of the Haryana Goods and Services Tax Act, 2017 read with Central Goods and Services Tax Act, 2017, the Appellate Authority has found that the appellant had failed to pay Rs. 10,000/- (Rs. 5,000/- for the CGST + Rs. 5,000/- for HGST) as fee for hearing of th...
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PC:- 1. Heard learned counsel for the parties. 2. Rule. The Rule is made returnable immediately at the request of and with the consent of the learned counsel for the parties. 3. The Petitioner applied for refund to the Respondents. By orders at Exhibit-C collectively (pages 129 to 190) and Exhibit-D collectively (pages 191 to 283) refunds for some periods were granted and for others, rejected. 4. Aggrieved by the portion of the above impugned orders rejecting the refunds, the ...
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ORDER UPON hearing the counsel, the Court made the following. Learned Senior Advocate appearing for the petitioner seeks permission to withdraw the present special leave petition and states that all pleas and contentions will be raised in the reply to the show cause notice, and may be considered by the authorities deciding/adjudicating upon the show cause notice. In view of the statement made, the special leave petition is dismissed as withdrawn with liberty as prayed. We clar...
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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)