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JUDGMENT “Can an order of cancellation of registration as a taxpayer due to non-filing of returns for six months continuously, be set aside, if returns are filed for a few months, subsequent to the issuance of show cause notice?” 1. The said question arises for consideration in this writ petition. 2. Petitioner was a taxable person under the CGST/SGST Act. She was engaged in supplying security personnel to various institutions. Due to the failure to submit returns for ...
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HINDUSTAN PENCILS PRIVATE LIMITED


(Authority for Advance Ruling, Gujrat | Mar 21, 2025)

Brief facts: M/s. Hindustan Pencils Private Limited, Plot No. 217/2, GIDC Estate, Umbergaon, Valsad -396171 [for short -’applicant’] is registered under GST and their GSTIN is 24AAACH0401R1ZT. 2. The applicant is engaged in the manufacturing and supply of stationary products like pencils, sharpeners, erasers, mathematical and drawing instruments, ball point pens, wax crayons and oil pastels and wide range of student art materials under the brand names ‘Apsara’ ...
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KEI INDUSTRIES LTD.


(Authority for Advance Ruling, Gujrat | Mar 21, 2025)

Brief facts: M/s KEI Industries Limited, 209, 212/3, 217/1, NH No. 8, Jetalpur, Daskroi, Ahmedabad, Gujarat 382426 (for short - ‘applicant’) is engaged in the manufacture and supply of Extra-High Voltage (EHV’), Medium Voltage (MV’) and Low Voltage (LV) power cables. The applicant has collaborated with M/s Brugg Kabel AG, a Swiss company, to upgrade its technology to manufacture EHV cables up to 400 KV. The applicant is registered with the department and their regi...
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JITENDRA EQUIPMENT.


(Authority for Advance Ruling, Gujrat | Mar 21, 2025)

Brief facts: Jitendra Equipment, 8-B, National Highway, Opp. Tulip Party Plot, Gondal Road, Kothariya, Rajkot, Gujarat-360 022 [for short - ‘applicant’] is engaged in the business of trading of construction machineries & equipment like bulldozers, JCB, etc. The applicant’s GST registration number is 24AAFFJ5518D1ZP. 2. The applicant is planning to introduce a new business ie dealing in second hand goods in the field of equipment and machineries via the same regis...
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VEGAN WOOD PVT LTD.


(Authority for Advance Ruling, Gujrat | Mar 21, 2025)

Brief facts: M/s. Vegan Wood Pvt Ltd., Abhay Sales, Tagore Road, Nr. Dharti Honda, Bhaktinagar, Rajkot, Gujarat-360 002 [for short -’applicant’] is registered under GST and their GSTIN is 24AAYCA9611L1Z2. 2. The applicant is engaged in the manufacture of ‘Natural Fibre Composite Board’ [NFC] at their manufacturing facility at Plot No. 3, 163/P1 & 163/P, Village Rangpur, Taluka Wankaner, District Morbi, Gujarat. 3. One of the products manufactured by the...
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ACUBE ENGITECH COMPANY


(Authority for Advance Ruling, Gujrat | Mar 21, 2025)

Brief facts: M/s. Acube Engitech Company, 66 Feet Road, B/h Golden Industrial Area, Survey No. 195P, Plot No. 14, Rolex crossing road, Bhumeshwar Industries area-E, Kothariya, Rajkot, Gujarat, 360004 [for short-‘applicant’] is engaged in the manufacturing and supply of pumps for liquids, whether or not fitted with a measuring device. The applicant, is registered with the department and his registration number is 24ABHFA1567A1ZZ. 2. In this application, he has stated that t...
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AMNEAL PHARMACEUTICALS PVT LIMITED


(Authority for Advance Ruling, Gujrat | Mar 21, 2025)

Brief facts: M/s. Amneal Pharmaceuticals Private Limited, 9th Floor, Iscon Elegance, Beside Shapath-V, S.G. Highway, Ahmedabad-380015 [for short - ‘applicant’] is registered under GST and their GSTIN is 24AAGCA0781K1ZP. 2. The applicant is engaged in manufacturing and export of pharmaceuticals goods and services. The applicant has employed more than 250 employees and is also registered under the Factories Act, 1948. 3. The applicant provides canteen facility to its emp...
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LOVKESH KUMAR vs. UNION OF INDIA


(Supreme Court | Mar 21, 2025)

ORDER Leave granted. This appeal challenges the order dated 10.02.2025 passed by the High Court Judicature for Rajasthan at Jaipur, in S.B. Criminal Bail Cancellation Application No. 110/2024. The appellant Lovkesh Kumar has been booked for a crime registered in File No. DGGI/INV/GST/3480/2023/-Gr.H-O/o ADG-DGGI-ZUJaipur at DGGI Jaipur on 25.10.2023 under Sections 132(1)(c) and 132(1)(f) of the Central Goods and Services Tax Act, 2017 [“CGST Act”]. By order dated 0...
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ORDER Heard Mr. R.S. Mishra, learned counsel for the petitioner; Mr. S.S. Roy, learned Central Government Counsel for the respondent no. 1; Mr. S.C. Keyal, learned Standing Counsel, CGST for the respondent nos. 2 – 5. 2. Mr. D. Mazumdar, learned Additional Advocate General, Assam who was requested to render assistance in the case by the Order dated 13.05.2022, is also present. 3. Pursuant to a Show Cause Notice dated 16.04.2019 in Form GST REG-17, the registration of the pet...
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ORDER 1. Supplementary affidavit filed today is taken on record. 2. Heard learned counsel for the parties. 3. The present petition has been filed claiming following reliefs:- "(i) Issue, writ order or direction in the nature of certiorari quashing order dated 24.12.2023 passed by the respondent no.1 u/s 73 of UP/CGST Act, 2017 for the Tax Period July 2017 to march 2018 (Annexure-1). (ii) Issue, writ order or direction in the nature of prohibition restraining the respo...
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24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

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)