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VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition impugning an order dated 20.01.2022 (hereafter the impugned order), whereby the petitioner’s Goods and Services Tax (GST) registration was cancelled with retrospective effect. 2. The petitioner was registered under the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) and was assigned the Goods and Services Tax Identification Number (GSTIN) 07AJPPH0815A1ZP. 3. The petitioner was issued a...
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ORDER Heard the learned counsel for the parties. 2. The petitioner in this writ application is seeking to issue a direction and declare section 16 (4) of the Central Goods and Services Act, 2017 as ultra vires, in as much as it seeks to impose a time limit for the availment of Input Tax Credit being violative of Article 14, Article 19(1) (g) and Article 300 A of the Constitution of India and also being violative of the basic structure of the Central Goods and Services Tax Act, 2017 an...
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JUDGMENT 1. The petitioners in these cases are Co-operative Societies. They have approached this Court challenging summons issued to them under Section 70 of the CGST / SGST Acts except in W.P(C)No.28242/2024 where Ext.P1 notice has been produced. It is the case of the petitioners that the principle of mutuality applies and at least till 31.12.2021 they were immune from the levy of GST on account of the application of the principle of mutuality. 2. Reference is in this regard is also ...
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ORDER This writ petition has been filed challenging the impugned proceedings dated 20.07.2023 passed by the 1st respondent. 2. Mr.V.Prashanth Kiran, learned Government Advocate, takes notice on behalf of the respondents 1 and 2. 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 all notices/communications were uploaded by the respondent under the column, viz., "V...
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SANJEEV PRAKASH SHARMA , J. (ORAL) 1. The petitioner has filed the present Writ Petition to quash impugned order dated 30.12.2023 passed by the Taxation and Excise officer. 2. The Petitioner is a company engaged in the business of animal health products and medicaments, whereby the petitioner is a subsidiary of Elanco Netherlands holding B.V., which is a global leader in animal health dedicated to innovating and delivering products and services to prevent and treat disease in farm ani...
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SANJEEV PRAKASH SHARMA , J. (ORAL) 1. Petitioner has assailed the order dated 05.04.2024, whereby, refund application of the petitioner was rejected. 2. Learned counsel for the petitioner submits that only one line order has been passed without any application of mind and without considering the reply filed by the petitioner. No reasons have been given for holding the reply to be unsatisfactory, and therefore, it is a case of nonapplication of mind. 3. Learned counsel for the peti...
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ORDER Challenging the assessment order dated 30.12.2023 passed by the 1st respondent and also for a direction to the 1st respondent to remove the attachment of the petitioner's bank account, this writ petition has been filed. 2. The learned counsel appearing for the petitioner submitted that the petitioner, who was a distributor of AIRCEL Limited doing recharge of sim cards, terminated his operations and vacated the premises in April 2018 and he received a notice regarding discrep...
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VIBHU BAKHRU, J. (ORAL) 1. Issue notice. 2. Learned counsel appearing on behalf of the respondents accepts notice. 3. The petitioner has filed the present petition seeking several reliefs. The prayers made in this petition are set out below: “a. Issue writ in the nature of mandamus or any other appropriate writ, order or direction to the Respondents to cancel the Registration Certificate of the Petitioner w.e.f. 01.10.2022. b. Issue writ in the nature of mandamus or ...
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ANAND SWAROOP RASTOGI vs. STATE OF U.P. AND OTHERS


(Allahabad High Court | Aug 9, 2024)

ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard Sri Rishi Raj Kapoor, learned counsel for the petitioner and Sri Ravi Shanker Pandey, learned Additional Chief Standing Counsel for the State-respondents. 2. By means of instant writ petition, the petitioner has assailed the order dated 06.03.2021 passed by respondent no.2 and order dated 27.12.2019 passed by respondent no.3, respectively. 3. Learned counsel for the petitioner submits that the petitioner was registered under the U....
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BANS STEEL vs. STATE OF U.P. AND OTHERS


(Allahabad High Court | Aug 9, 2024)

ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard Mr. Parth Goswami holding brief of Mr. Pranjal Shukla for the petitioner and learned ACSC for State-respondents. 2. By means of present petition, the petitioner is assailing the order dated 14.7.2019 passed by the Assistant Commissioner, Mobile Squad -11, Kanpur Nagar and the order dated 18.11.2021 passed by Additional Commissioner, SGST Grade -II, Appeal IV, Kanpur Nagar. 3. Brief facts of the case as stated in the ...
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28 Apr

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