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ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Anand Nainawati for the petitioner and learned advocate Mr. Siddharth H. Dave for the respondents. 2. By filing the present petition under Article 226 of the Constitution, the petitioner has prayed to set aside the order dated 29.01.2021 passed by the respondent no. 1 - Joint Commissioner (Appeals), Central GST and allow the refund of Rs. 14,39,897/-. It is further prayed to hold that the refu...
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KEDIA ENTERPRISES vs. THE STATE OF BIHAR & OTHERS


(Patna High Court | Sep 25, 2024)

ORAL JUDGMENT (PER: HONOURABLE THE CHIEF JUSTICE) 1. The petitioner is aggrieved with the order passed at Annexure P/8 dated 18.04.2024 and the ground raised is of violation of the provision under Section 129 (3) of the Central Goods and Services Act, 2017 (for brevity ‘the Act’). 2. The contention is that the order has not been passed within 7 days of service of notice. Admittedly, the vehicle which was carrying the petitioner’s goods were detained by the author...
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HALLMARK vs. JAMMU AND KASHMIR GOODS AND SERVICES TAX DEPARTMEN..


(Jammu and Kashmir High Court | Sep 25, 2024)

JUDGMENT Tashi Rabstan – CJ ( A ) 1. The petitioner through the medium of present writ petition is seeking to quash deficiency memo (Form-GST-RFD-03) bearing reference No.Z00110200180922 dated 15.10.2020 issued by Assistant Commissioner, Goods and Services Tax, respondent No.2 herein, under Section 54 of Central Goods and Services Tax Act, 2017, whereby the application for refund of GST paid by the petitioner concern has been rejected on the ground of limitation. The petitioner ...
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JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, C.J.) 1. This intra-Court appeal by the unsuccessful writ petitioners is directed against the order dated 21st August, 2024 in W.P.A. No.15504 of 2024. The appellants had filed the writ petition challenging the order passed by the appellate authority dated 13th March, 2024 dismissing the appeal filed by the appellants as it was time-barred. 2. The appellants cannot fault the appellate authority’s order since t...
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RAVI TAPARIA vs. THE UNION OF INDIA & OTHERS


(Calcutta High Court | Sep 24, 2024)

JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, C.J.) 1. This intra-Court appeal by the writ petitioner is directed against the order dated 4th September, 2024 in W.P.A. No.17838 of 2024. By the said order, the learned writ court relegated the appellant to avail the alternate remedy of preferring an appeal before the appellate authority. However, the appellant is aggrieved by the direction to pay a sum of Rs. 5,00,000/- as cost to the respondent authorities. 2. I...
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ORDER This writ petition has been filed challenging the impugned order dated 22.12.2023 passed by the 2nd respondent. 2. Mr. T.N.C.Kaushik, learned Additional Government Pleader, takes notice on behalf of the respondents. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 3. The learned counsel for the petitioner would submit that in the present case, the GST Registration of the petitioner was cancelled by the respondent on 08...
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ORAL ORDER In this petition, petitioner seeks for the following reliefs:- “a) Issue a writ of declaration or any other appropriate writ or direction declaring the provisions of section 16(4) of CGST Act/ SGST Act, 2017, as being illegal, unreasonable, arbitrary and discriminatory and therefore to be struck down as violative of Article 14, 19 and 300A of the Constitutional of India; b) In the alternative, this Hon’ble Court may to ‘read down’ the said wordin...
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JUDGMENT Petitioner has approached this Court, being aggrieved by the fact that input tax credit has been denied to the petitioner on account of the provisions contained in Section 16(2)(c) and Section 16(4) of the CGST/SGST Acts. 2. In so far as the claim of the petitioner for input tax credit, which has been denied to the petitioner in terms of the provisions contained in Section 16(4) of the CGST/SGST Acts is concerned, it is the submission of the learned counsel appearing for the ...
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ORDER 1. The present writ petition has been filed, inter alia, challenging the order of cancellation of registration of the petitioner dated 2nd March, 2023, passed under the Central/West Bengal Goods and Services Tax Act, 2017 (Hereinafter referred to as the “said Act”). 2. It is the petitioner’s case that on or about 14th January, 2023, the petitioner was served with a show cause as to why the registration of the petitioner under the said Act shall not be cancelled...
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JUDGMENT (T.S. SIVAGNANAM, C.J.) 1. The appellants/petitioners are aggrieved by the order passed by the learned Single Bench dated September 5, 2024 in W.P.A. 18230 of 2024 while granting an interim order and directing the appellants to secure the entire tax component as made under the adjudication order dated April 29, 2024 by furnishing a bank guarantee to the satisfaction of the learned Registrar General of this Court. 2. The appellants would contend that the chain of events wi...
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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)