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RAVI KRISHAN KAPUR, J.: 1. The petitioner assails the orders dated 24 February 2022 and 5 July 2023 respectively passed by the Assistant Commissioner of West Bengal State Tax, Cooch Behar and Senior Joint Commissioner (Appeal) of Revenue, Commercial Taxes, Jalpaiguri Circle being the Appellate Authority rejecting the claim of the petitioner for refund of unutilized Input Tax Credit (ITC) aggregating to Rs. 78,45,666/-. 2. Briefly, the petitioner applied for refund under section 54 (3)...
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VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition impugning an order passed under Section 83 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) in FORM GST DRC-22 (hereafter the impugned order) whereby the bank account No.50200064085295 maintained by the petitioner with HDFC Bank Limited, A-38, Anand Vihar, Delhi was directed to be provisionally attached. 2. The petitioner is also aggrieved by the blocking of Electronic Credit Ledger (ECL) ...
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ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard Sri Suyash Agarwal, learned counsel for the petitioner and Sri Rishi Kumar, learned Additional Chief Standing Counsel for the State respondents. 2. By means of instant writ petition, the petitioner has assailed the order dated 08.03.2022 passed by Additional Commissioner, Grade-2 (Appeal)-II, Commercial Tax, Jhansi and order dated 10.01.2022 passed by Assistant Commissioner, Mobile Squad, Ghisoli, Lalipur. 3. Learned counsel for th...
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ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard Sri Suyash Agarwal, learned counsel for the petitioner and Sri Rishi Kumar, learned Additional Chief Standing Counsel for the State respondents. 2. By means of instant writ petition, the petitioner has assailed the order dated 16.03.2022 passed by the Additional Commissioner Grade-2 (Appeal) 2, Commercial Tax/State Tax, Agra. 3. Learned counsel for the petitioner submits that the petitioner. having GSTIN, is engaged in the business...
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ORDER Heard learned counsel for the petitioner, learned standing counsel who appears on behalf of the State-respondent. This petition has been filed by the petitioner with the following main prayer:- "(i) issue a writ or direction or pass an order in the nature of Certiorari quashing the impugned ex- parte demand order and show cause notice dated 19.04.2024 and 23.12.2023 (April 2018-March 2019) issued by the Deputy Commissioner, StateTax, Jurisdiction Raibareilly Sector 1, L...
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PASHCHIMANCHAL VIDYUT VITRAN NIGAM LIMITED


(Authority for Advance Ruling, Uttar Pradesh | Aug 1, 2024)

ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER SECTION 98 (4) OF THE UPGST ACT 2017 1. M/s. Pashchimanchal Vidyut Vitran Nigam Limited (PVVNL), having registered office at Urja Bhawan, Victoriya Park, Meerut, Uttar Pradesh-250001 (hereinafter referred as “the applicant”) having GSTIN-09AAECP5610NIZ4, have filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 read with Rule 104 of the CGST Rules, 2017 and Section 97 of UPGST Act, 2017 read ...
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ORDER Heard learned counsel for the petitioner, learned Additional Government Pleader for the first respondent and learned Standing Counsel for the second respondent. 2. The petitioner is before this Court against the impugned order passed by the first respondent dated 20.02.2024 for the assessment year 2017-18 bearing reference in No. ZD330224112844R. 3. The impugned order has preceded the notices in ASMT-10 dated 14.03.2023, DRC 01A dated 21.07.2023 and DRC 01 dated 05.09.2023. ...
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ORDER In respect of belated filing of annual return in Form GSTR 9, proceedings were initiated against the petitioner and such proceedings culminated in order dated 18.08.2023. Such order was carried in appeal by the petitioner by lodging the appeal on 26.12.2023. On the ground that the appeal was beyond the condonable period under Section 107 of applicable GST statutes, the appeal was rejected. The present writ petition was filed in the said facts and circumstances. 2. Learned counse...
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ORDER An order in original dated 20.12.2023 is challenged in this writ petition on the ground of breach of principles of natural justice. The petitioner asserts that GST compliances were entrusted to a local auditor, who was unwell during the relevant period. It is also stated that the petitioner did not notice the show cause notice or other communications in view of his limited computer knowledge. 2. Learned counsel for the petitioner contends that the mechanism of reconciliation of ...
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JUDGMENT The petitioner is aggrieved by Exts.P5 and P5(a) orders of assessment and Exts. P6 and P6 (a) summary of orders for the year July 2017 and August 2017 under the CGST/ SGST Acts. It is the case of the petitioner that the registration of the petitioner had been cancelled on 12.12.2021 with effect from 30.11.2019 and the petitioner was therefore unaware of the orders passed and did not get an opportunity to file returns. The orders were uploaded on the portal, which had not been acc...
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28 Apr

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GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

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