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MAHARASHTRA SCRAP vs. UNION OF INDIA & OTHERS


(Bombay High Court | Oct 18, 2024)

ORDER (MANGESH S. PATIL, J.) : Heard both the sides finally at the stage of admission. 2. The petitioner is a proprietary firm and had applied for and was granted GST registration on 20-07-2022. 3. On 06-02-2023, the petitioner was served with a notice in Form GST REG – 17, proposing to cancel the GST registration alleging that it was obtained by fraud. The petitioner submitted necessary response by filing application reference on 11-02-2023 by the order dated 09-06-2023. Re...
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JUDGMENT These writ petitions have been filed challenging the cancellation of registration granted to the petitioners under the provisions of the CGST / SGST Acts. While the petitioner in W.P(C)No.17867 of 2024 filed an appeal against the order of cancellation, which was rejected on the ground that it was belatedly filed, the petitioner in W.P(C)No.20537 of 2024 has challenged the order of cancellation directly in this Court. 2. The learned counsel appearing for the petitioners would ...
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ASCENT MEDITECH LTD vs. UNION OF INDIA & OTHERS


(Gujarat High Court | Oct 17, 2024)

ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Uchit Sheth for the petitioner and learned advocate Mr. Hirak Shah and C.B. Gupta for the respondents in the respective petitions. 2. Rule returnable forthwith. Learned advocates for the respective respondents waive service of notice of rule. 3. Having regard to the controversy in narrow compass, with the consent of the learned advocates for the parties, the matter is taken up for heari...
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ORDER ( PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA ) 1. Heard learned advocate Mr.S.S.Iyer for the petitioner and learned advocate Mr.Deepak N. Khanchandani appearing on advance copy for the respondent Nos.3 to 6. 2.1. Learned advocate Mr.S.S.Iyer for the petitioner submitted that the impugned showcause notices are issued by the respondent- Authority under Section 65(7) read with Section 74 of the Central Goods and Services Tax Act, 2017 (for short ‘the GST Act’). I...
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ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. By this petition preferred under Articles 226 and 227 of the Constitution of India, the petitioner has prayed for the following main reliefs :- “(a) That this Hon'ble Court may be pleased to issue a Writ of Mandamus or any other appropriate writ, order or direction, quashing and setting aside the Impugned Order dated 29.12.2023 passed by the Respondent No. 2 at Annexure-J. (b) That this Hon'ble Court m...
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EMPIRE FOUNDATION vs. UNION OF INDIA & OTHERS


(Gujarat High Court | Oct 17, 2024)

ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. By this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs: “(a) to declare section 17 (2) of the CGST Act as unconstitutional and ultra vires Article 14 of the Constitution of India to the extent it restricts the refund under the inverted duty structure and/or; (b) hold the vested right of the petitioner to claim refund of accumulated Input Tax Credit ...
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ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Abhishek Rastogi for learned advocate Mr. Bhavesh Chokshi for the petitioner and learned advocate Mr. Utkarsh Sharma for the respondents. 2. By way of this petition under Article 226 of the Constitution of India, the writ applicant has approached this Court with the following reliefs: “a. issue an appropriate writ of mandamus or any other writ, order or direction quashing and sett...
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P.C: 1. Heard learned Counsel for the Petitioner. 2. By instituting the proceedings of this Writ Petition, the Petitioner, which is the Company engaged in the business of manufacture of non-alcoholic beverages, assails the validity of the impugned order dated 28.06.2024 passed by the Joint Commissioner, CGST Goa, whereby several dues for the period from July 2017 to September 2021 under Section 74 of the CGST Act/Goa GST Act read with Section 11 of the Goods and Services Tax (Compensa...
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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 March 4, 2024 passed by the respondent No.2 under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017. 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 Mahaveer Trading Company vs. Deputy Commissioner ...
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JUDGMENT SANJEEV KUMAR ‘J’ 1. The issues in these petitions i.e.: (i) Whether the Appellate Authority under Sub-section (4) of Section 107 of the Act of 2017 is competent to condone the delay in filing an appeal against a decision or order passed under the Act by an adjudicating authority beyond a period of one months after the expiry of three months’ period prescribed for filing appeal under Sub-section (1) of Section 107 of the Act of 2017? and (ii) even if...
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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)