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ORDER This Writ Petition is filed challenging the impugned order in Appeal No. 21/2023-MDU-GST-COMMR-APP dated 30.10.2023, passed by the first respondent on the premise that the appeals filed by the petitioner against the order in original dated 23.11.2022 has been rejected on the ground that the petitioner has not complied with the mandatory condition of pre-deposit of 10% of the disputed tax amount of Rs. 37,53,599/-. 2. It is submitted by the learned counsel for the petitioner that...
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ORDER The challenge in this Writ Petition is to the order dated 30.12.2023 passed by the first respondent based on the proceedings issued by the second respondent dated 28.12.2023 and to quash the same. 2. The case of the petitioner, in short is as follows:- i) The petitioner is an assessee on the files of the respondent; that for the AY 2017-18, the petitioner had paid the entire tax and also filed monthly returns and claimed ITC in GSTR-3B, however, the respondent- Departme...
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ORDER 1. The petitioner has filed the present petition inter-alia impugning a Show Cause Notice (hereafter ‘SCN’) dated 30.05.2024, issued under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act)/Delhi Goods and Services Tax Act, 2017 (DGST Act) and an order dated 03.08.2024 (hereafter ‘impugned order’), passed pursuant to the said SCN. 2. The petitioner has also challenged the vires of Notification No. 09/2023-Central Tax dated 31.03.2023 an...
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TAMAS DUTTA vs. THE STATE OF WEST BENGAL AND OTHERS


(Calcutta High Court | Aug 22, 2024)

1. Affidavit-of-service filed in court today be kept on record. 2. Challenging, inter-alia, an order dated 8th July, 2022 cancelling the registration of the petitioner under the provisions of the WBGST/CGST Act, 2017 (hereinafter referred to as “the said Act”) the present writ petition has been filed. 3. It is the petitioner’s case that on 21st June, 2022, the petitioner was served with a show-cause notice as to why the petitioner’s registration under the said ...
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VIBHU BAKHRU, J. (ORAL) 1. Issue notice. 2. The learned counsel for the respondents accepts notice. 3. The petitioner has filed the present petition, inter alia, impugning an order dated 14.02.2024 (hereafter the impugned order) whereby the petitioner’s Goods and Services Tax (GST) registration was cancelled with retrospective effect from 16.12.2022. 4. It is also material to note that the petitioner was issued a Show Cause Notice dated 05.04.2023 calling upon the petiti...
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ORDER 1. Heard learned counsel for the petitioner, Sri Gopal Verma, learned counsel appearing on behalf of the respondent Nos.1 and 2, Sri Gaurav Mahajan, learned counsel appearing on behalf of the respondent No.3 and Sri Ankur Agarwal, learned Standing Counsel appearing on behalf of the State. 2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner has prayed for the following substantial reliefs: "I. Issue a writ, order or direction ...
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ORDER This writ petition has been filed challenging the impugned order dated 28.032024 passed by the respondent. 2. Mr.V.Prashanth Kiran, learned Government Advocate, 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 no notices/communications were served physically to the petitioner, due to which the petitioner was not aware...
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(VIJAY BISHNOI, CJ) 1. Learned counsel appearing for the respective parties are in agreement that with the amendment of the Central Goods and Services Tax (CGST) Act, 2017, particularly by insertion of sub-section (5) in Section 16, the grievance raised by the writ petitioners in this writ petition have been redressed. 2. With the coming into force of the Finance (No. 2) Act, 2024, a new sub-section (5) has been inserted in Section 16 of the CGST Act, 2017, which reads as under: &...
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ORDER 1. The instant writ petition has been filed, inter alia, challenging the order passed by the appellate authority on 31st May 2023 passed under Section 107 of the WBGST / CGST Act, 2017 (here in after referred to as the “said Act”). Challenging the order passed under Section 74 of the said Act dated 3rd November 2021 for the tax period from April 2019 to March 2020, an appeal had been filed and the same was disposed of by modifying the demand made in the original order. ...
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ARTHANARISAMY SENTHIL MAHARAJ


(Appellate Authority for Advance Ruling, Tamilnadu | Aug 21, 2024)

(Passed by Tamil Nadu State Appellate Authority for Advance Ruling under Section 101(1) of the Tamil Nadu Goods and Services Tax Act, 2017) Preamble 1. In terms of Section 102 of the Central Goods & Services Tax Act 2017/Tamil Nadu Goods & Services Tax Act 2017 (“the Act”, in Short), this Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate auth...
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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)