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  12,922 Results

EASY INFRA INC. vs. THE UNION OF INDIA & OTHERS


(Kerala High Court | Sep 24, 2024)

JUDGMENT The petitioner has approached this court challenging Ext.P3 order in original dated 27-12-2023. According to the petitioner the demand raised in Ext.P3 is unsustainable in law as the petitioner is entitled to the benefit of notification 11/2017-Central Tax dated 28-06-2017 where the construction of building for Government entities is entitled to a lower rate of tax. It is submitted that the notification has not been taken into consideration. It is also pointed out that the benefi...
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HRIDAY KUMAR DAS vs. STATE OF WEST BENGAL AND OTHERS


(Calcutta High Court | Sep 24, 2024)

ORDER 1. This intra court appeal by the writ petitioner is directed against an interim order dated 21st August, 2024 in WPA 9612 of 2024 by which the learned Single Bench while entertaining the writ petition challenging an order passed by the appellate authority under Section 107 of the WBGST/CGST Act, 2017 (the Act) granted a stay of the proceedings subject to the payment of 10% balance amount of the disputed tax. 2. The appellant is aggrieved by such condition and has raised several...
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ANMOL TRADERS vs. DEPUTY COMMISSIONER AURAIYA


(Allahabad High Court | Sep 24, 2024)

ORDER HON'BLE MANJIVE SHUKLA, J. 1. Heard Sri Aditya Pandey, learned counsel appearing for the petitioner and learned Standing Counsel for the State-respondents. 2. Challenge has been raised to the order dated 30.4.2024 passed by the Deputy Commissioner, State Tax, Auraiya, Sector-1 Etawah under Section 73 read with Section 122 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act')/ Central Goods and Services Tax Act, 2017. 3. ...
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JUDGMENT VIBHU BAKHRU, J THE CONTROVERSY 1. The petitioners, in these batch of petitions, are taxpayers and are registered under the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) / Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act). They impugn the respective orders passed by the Commissioner/officer authorized by Commissioner, under Rule 86A of the Central Goods and Services Tax Rules, 2017 (hereafter the Rules) to the extent that the said orders ...
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JUDGMENT [WP(C) Nos.33109/2024, 33117/2024] Can a person who enters into a contract with the Government or its agencies that contains a specific clause that the rate quoted shall be inclusive of ‘GST & other taxes’ turn around and claim that he is entitled to Goods & Services Tax (GST) over and above the rate quoted by him? This is the short question that arises for consideration in these cases. 2. Petitioners are common in these two writ petitions. Since the i...
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PIHU ENTERPRISES vs. CHANCHAL YADAV


(Delhi High Court | Sep 23, 2024)

ORDER CM APPL. 55780/2024 – EXMP. 1. Allowed, subject to all just exceptions. 2. The application is disposed of. CONT.CAS(C) 1520/2024 3. The petitioner is seeking initiation of the contempt proceedings against the respondent for the wilful disobedience of the order dated 09.09.2024 passed in W.P.(C) No.12621/2024, whereby the respondent was directed to consider the cancellation of the GST registration at the earliest. 4. Learned counsel for the respondent is pre...
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ORDER PER: JUSTICE VIVEK RUSIA With the consent of parties, heard finally. The petitioner has filed the present under Article 226 of the Constitution of India for issuance of an appropriate writ, order or direction, directing the respondents to reimburse the extra GST amount paid @ 6% from 01.01.2022 to 30.09.2022 along with interest. 02. The petitioner is a Company / Proprietorship Firm engaged in the construction work. The petitioner has been awarded several works vide agree...
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PAYLINE TECHNOLOGY PRIVATE LIMITED


(Appellate Authority for Advance Ruling, Uttar Pradesh | Sep 23, 2024)

(Passed by the Appellate Authority for Advance Ruling under Section 101(1) of Uttar Pradesh Goods and Services Tax Act, 2017) Represented by : Sri Manoj Kumar Goyal, C.A. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Uttar Pradesh Goods and Service Tax Act are pari-materia and have the same provisions in like matter and differ from each other only on few specific provisions. Therefore, unless a mention is specif...
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ORDER This writ petition has been filed for a Mandamus, to direct the respondents to open the online portal in order to enable the petitioner to rectify the clerical mistake committed by them in wrongly filing the detail under Column B2C without mentioning GST number of the recipient instead of Column B2B in the GSTR-1 for period October 2017 and September 2018 electronically. 2. Learned counsel for the petitioner submits that the issue is now covered by a Circular issued by the Centr...
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KAILASH VAHN PRIVATE LIMITED


(Authority for Advance Ruling, Tamilnadu | Sep 23, 2024)

1. Any appeal against this Advance Ruling order shall lie before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-Section (1) Section 100 of CGST Act 2017/ TNGST Act 2017, within 30 days from the date on the ruling sought to be appealed, is communicated. 2. In terms of Section 103 (1) of the Act. Advance Ruling pronounced by the Authority under Chapter XVII of the Act shall be binding only- (a) on the applicant who had sought it in respect of any matter t...
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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)