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The petitioner has approached this Court aggrieved by a detention, of goods that were being transported at his instance, by the authorities under the Central Goods and Services Tax Act (CGST) and State Goods and Services Tax Act (SGST). In the writ petition, it is the case of the petitioner that the detention as evidenced by Ext.P3 was on the ground that the consignment of goods that was being transported was not accompanied by the necessary declaration in Form KER I, which was mandated for s...
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ORDER 1. The petitioners, who are the auction purchasers of the scrap or intending Bidders have approached this Court by way of present petitions with the following prayers:- “(i) The Petitioners most respectfully prays that this Hon’ble High Court may be pleased to issue a Writ of Certiorari or a direction in the nature of a Writ of Certiorari quashing the E- auction Notification Nos.17-18/9012, 9013, 9014, 9015, 9016, 17-18/9212 and 17-18/9819 issued by the 1st Responden...
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1. The present writ petition is by Narendra Plastic Private Limited, which is engaged in the business of manufacturing and exporting plastic products and has its registered address at Goregaon (East), Mumbai. 2. The Foreign Trade Policy (‘FTP’) 2015-2020 was notified by Trade Notification No. 1/2015-2020 dated 1st April 2015 and operationalised by Notification No. 18/2015-Cus dated 1st April 2015. In terms thereof, an Advance Authorization Scheme (AAS) was made available as a ...
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C.M. APPL. 32898/2017 1. Allowed, subject to all just exceptions. W.P. (C) No. 7977/2017. 2. Notice. Mr. Ramesh Singh, learned Standing Counsel, accepts notice on behalf of GNCTD. 3. The issue raised in the present petition concerns the utilisation of CGST credit and SGST credit for payment of integrated tax in terms of Section 49 (5) of the Central Goods and Services Tax Act, 2017 (‘CGST Act’). The Petitioner states that its attempt to make payment of the integrat...
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NIRMAL CONSTRUCTIONS vs. THE STATE OF MADHYA PRADESH


(Madhya Pradesh High Court | Sep 6, 2017)

ORDER Challenge in the present petition is to a communication dated 18.8.2017, which has the effect of cancellation of the tender in which the petitioner participated. The communication is that Goods and Service Tax has been made applicable with effect from 1.7.2017, therefore, it is decided by the State Government on 5.8.2017 that for future contracts, offers should be invited by excluding the amount of G.S.T. Such decision is on account of the change in tax environment and inasmuch ...
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A consignment of GI Squares, that was being transported at the instance of the petitioner, was detained by the respondents. Ext.P3 is the detention notice issued to the petitioner. In the writ petition, the petitioner is aggrieved by the insistence of the respondent that the petitioner must pay the security deposit demanded in the detention notice as a condition for release of the goods and vehicle. 2. I have heard the learned counsel appearing for the petitioner and also the learned Gove...
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This appeal is filed by the respondents in W.P.(C) No.28154 of 2017. 2. We heard the learned Government Pleader for the appellants and the learned counsel appearing for the respondent/writ petitioner. 3. The respondent herein, a dealer registered under the KVAT Act and migrated to CGST Act, had purchased a consignment of plywoods from a manufacturer at Perumbavoor, and was transporting the same. The goods were detained by the appellants and Ext.P5 notice under Section 129(3) of the Ce...
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The petitioner is aggrieved with Ext.P5 detention of the goods by the Intelligence Inspector, Squad III, Department of Commercial Taxes. The petitioner contends that the goods were purchased from the manufacturer on payment of Central and State, Goods and Services Tax as is evidenced from the invoice at Ext.P7. The petitioner was selling the same interstate and the transport was accompanied by Ext.P1 invoice which also indicates payment of Integrated Goods and Services Tax. The petitioner'...
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SALUJA MOTORS PRIVATE LIMITED vs. UNION OF INDIA AND ANOTHER


(Punjab and Haryana High Court | Aug 25, 2017)

The petitioner has approached this Court under Articles 226/227 of the Constitution of India inter alia to issue writ in the nature of Certiorari/Mandamus to declare Condition (iv) contained in Section 140 (3) of Central Goods and Service Tax Act, 2017 insofar as it denies the Input Tax Credit of the eligible duties paid in respect of inputs held in stock purchased earlier than 12 months immediately preceding the appointed day. Further writ in the nature of mandamus has been sought declaring/...
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JOSHI AUTOLINKS PRIVATE LIMITED vs. UNION OF INDIA AND ANOTHER


(Punjab and Haryana High Court | Aug 25, 2017)

The petitioner has approached this Court under Articles 226/227 of the Constitution of India inter alia to issue writ in the nature of Certiorari/Mandamus to declare Condition (iv) contained in Section 140 (3) of Central Goods and Service Tax Act, 2017 insofar as it denies the Input Tax Credit of the eligible duties paid in respect of inputs held in stock purchased earlier than 12 months immediately preceding the appointed day. Further writ in the nature of mandamus has been sought declaring/...
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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)