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ORDER Heard Mr. A. Kanodia, the learned counsel appearing on behalf of the Petitioner and Mr. S. C. Keyal, the learned Standing counsel appearing on behalf of the Respondent Nos. 1, 2, 3 and 4. I have also heard Mr. B. Gogoi, the learned Standing counsel appearing on behalf of the Respondent Nos. 5 and 6. 2. The Petitioner herein has challenged the summons dated 21.06.2024 and 05.07.2024 on the ground that the Respondent State Authorities have already made the investigation in respect...
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JUDGMENT The petitioner has approached this court being aggrieved by the fact that input tax credit claimed by the petitioner to the extent of Rs. 1,77,250/- has been blocked in terms of the provisions contained in Rule 86A of the CGST /SGST Rules 2017 without any just cause or reason. The learned counsel for the petitioner submits that Ext. P5 and P5 (a) will show that the petitioner had paid the amounts including the tax amount through bank transaction to the account of the dealer in Ta...
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ORAL ORDER In this petition, petitioner seeks the following reliefs: "a) Set aside the impugned proceedings dated 21.05.2024 of the 3rd respondent under Section 108 (1) of the KGST/CGST Act, 2017 at Annexure-A by issuing a writ of certiorari or any other order in the nature of a writ of certiorari; b) Grant any other relief in favour of the petitioner that this Hon'ble Court deems fit in the facts and circumstances of the present case." 2. Heard learned counsel f...
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VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, praying that directions be issued to the respondents to restore his Goods and Services Tax Identification Number (GSTIN): 07AOJPK3213Q1ZN. 2. The petitioner was registered under the provisions of the Central Goods and Services Tax Act, 2017 / Delhi Goods and Services Tax Act, 2017 (hereafter the CGST Act / DGST Act) with effect from 12.07.2017. 3. The petitioner disclosed his principal place of b...
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ORDER 1. Challenging the order dated 26th April 2024 passed by the proper officer under Section 73(9) of the WBGST / CGST Act, 2017 (hereinafter referred to as the “said Act”), the instant writ petition has been filed. 2. Ms. Chakraborty, learned advocate appearing for the petitioner by drawing attention of this Court to the provisions of sub-Section (5) of Section 16 of the CGST Act, 2017 which has been inserted in the CGST Act, 2017 vide notification dated 16th August 20...
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VIBHU BAKHRU, J. (ORAL) 1. The petitioner claims to be an Association of Power Producers and states that it has filed the present petition on behalf of its members. 2. The petitioner prays that an appropriate writ or order or directions be issued to respondent no. 1 [Solar Energy Corporation of India Limited (SECI)] and respondent no. 2 (Union of India, through Ministry of Power) to decide on the clarifications sought by the petitioner in terms of its representation dated 27.08.2024 i...
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VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, impugning the Show Cause Notice dated 01.08.2024 (hereafter the impugned SCN) issued under Section 74 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) and the Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act). 2. The impugned SCN is premised on an audit conducted under Section 65 of the CGST Act and the DGST Act, for the financial year 2017-18 and 2018-19. The no...
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ORDER The writ petition has been filed to quash the show cause notice in Form GST DRC-01, dated 21.08.2024, issued by the respondent. 2. The learned counsel for the petitioner submitted that the respondent issued the show cause notice in Form GST DRC-01, dated 21.08.2024, which was accompanied by an annexure notice dated 16.08.2024 on the GST portal. This notice sought details to justify the refund claim availed from the petitioner’s supplier, Sumathi Enterprise. The notice asse...
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KETAN CONSTRUCTIONS LIMITED vs. THE UNION OF INDIA AND OTHERS


(Andhra Pradesh High Court | Sep 10, 2024)

ORDER The Court made the following order : Smt. Santhi Chandra, learned Senior Standing Counsel takes notice on the respondents 3 & 4 and seeks time to file counter after obtaining instructions. The case of the petitioner is that he had declared that the rate of tax payable by him is 12% and had paid the tax declared by him. However, the respondent authorities have taken the view that the tax payable is 18% and that there was willful suppression by the petitioner, requiring a ...
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JUDGMENT ARINDAM SINHA, J. 1. Mr. Sahoo, learned senior advocate appears on behalf of petitioner and submits, there was blocking of his client’s entitlement to obtain input tax credit (ITC). Reasons for blocking were supplied by communication dated 20th May, 2024. Upon getting them his client applied on 22nd July, 2024 under rule 86A (2) in Odisha Goods and Services Tax Rule, 2017. The application was rejected out of hand without any reason on impugned communication dated 31st J...
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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)