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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 : “5(a) A writ of certiorari, or any other appropriate writ, order and/or directions in the nature of certiorari to quash the order dated 12.06.2023 issued by the respondent rejecting the condonation of delay. (Annexure A); (b) A writ of mandamus, or any other appropriate writ, order and/or dire...
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ORDER (MANGESH S. PATIL, J.) : Petitioner company has been duly registered with and allotted a GSTIN number. 2. Officers of the CGST visited the petitioner’s premises to carry out investigation / enquiry on the basis of specific intelligence. The petitioner is stated to have agreed for short payment of the GST to the tune of Rs. 4,47,53,244/-. The very day it paid Rs. 3,00,00,000/-. Subsequently, it was called upon to furnish the record by respondent – CGST office on the n...
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JUDGMENT SANJEEV KUMAR J 1. In these petitions the petitioners are Small/ Medium/ Large scale Industries set up in the State of Jammu and Kashmir on different dates in the year 2011 and before. They are aggrieved of and have assailed S.O. 239 dated 16-07-2021 issued by the Government of Jammu and Kashmir, whereby the Budgetary Support Scheme notified earlier vide SRO 431 dated 25-09-2018 has been withdrawn with effect from 01-04-2021. The impugned SO is challenged by the petitioners p...
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JUDGMENT The petitioner has been denied input tax credit on account of the provisions contained in Sections 16(2)(c) and 16(4) of the Central Goods and Services Tax/State Goods and Services Tax Acts, 2017 (CGST/SGST Acts) for the period from October 2018 to March 2019. 2. The learned counsel appearing for the petitioner would submit that insofar as the claim for input tax credit which was rejected on account of the provisions contained in sub-section (4) of Section 16 of the CGST/SGST...
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ORDER Allowed, subject to all just exceptions. CM APPL. 59430/2024 (Exemption) The application stands disposed of. W.P.(C) 14213/2024 & CM APPL. 59429/2024 (Stay the operation of impugned SCN dated 10.04.2023) 1. The writ petitioner is aggrieved by the issuance of a Show Cause Notice [“SCN”] dated 10 April 2023 and in terms of which pending further enquiries, its registration has been suspended. It is alleged that despite a response having been duly submitt...
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TIKONA INFINET PRIVATE LIMITED vs. UNION OF INDIA


(Bombay High Court | Oct 8, 2024)

JUDGMENT PER   (M. S. SONAK, J.) 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 challenges the show cause notice dated 17.08.2023 as a prelude to recovering or reversing the Input Tax Credit (ITC) of Rs. 18,30,58,995/-on the sole ground that the necessary GST IT 02 form was not filed by its transferor electronically but only manually...
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OM IMPEX vs. THE STATE OF MAHARASHTRA & OTHERS


(Bombay High Court | Oct 8, 2024)

JUDGMENT PER   (JITENDRA JAIN, J.) 1. Rule. Rule made returnable forthwith. By consent of the parties, heard finally. 2. This petition under Article 226 of the Constitution of India challenges an order dated 20 February 2024 and an order dated 9 May 2024, whereby the voluntary application for cancellation of registration accepted by the Central Goods and Services Tax (CGST) Authority was revoked, and thereafter, registration was cancelled with effect from 27 June 2020. Br...
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JUDGMENT Petitioner has approached this Court, being aggrieved by the fact that a consolidated show cause notice (Ext.P1) has been issued by invoking the provisions of Section 74 of the CGST/SGST Acts for the years 2017-18 till 2021-22. 2. Learned counsel appearing for the petitioner submits that, in the year 2017-18, there was failure to file returns and even if that can be seen as a case of suppression, for the subsequent years (which are also subject matter of the show cause notice...
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JUDGMENT Petitioner has approached this Court, challenging Ext.P4 show notice issued under the provisions of Section 74 of the CGST/SGST Acts. 2. Learned counsel appearing for the petitioner would submit that there were certain audit proceedings initiated against the petitioner and the petitioner had duly replied to all the audit queries. It is submitted that, however, the audit party prepared Ext.P3 audit report, totally ignoring the contentions taken by the petitioner in the replies...
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Heard. 2. The Petition questions the order dated 06.04.2022 (page 85) under Section 73(9) of the Maharashtra Goods and Services Tax Act, 2017 read with Rule 142 of the Maharashtra Goods and Services Tax Rules, 2017 imposing a tax liability of Rs.8,20,740/- upon the Petitioner. The only contention is that, no opportunity of hearing as contemplated by Section 75(4) of the GST Act, 2017 has been granted. 3. A perusal of the notices dated 22.06.2021 (page 72), 30.08.2021 (page 75); the sc...
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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)