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ORDER PER: JUSTICE VIVEK RUSIA Petitioner has filed the present petition, seeking direction from the respondents to consider his representation submitted on September 11, 2023, in relation to refund of GST. 2. The facts of the case, in short, are as follows: (i) The petitioner is a firm engaged in the business of construction. The petitioner entered into a work contract with the Public Works Department on June 10, 2015. At that time, Madhya Pradesh Value Added Tax Act, 2002 an...
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KUMAR CARGO SOLUTION vs. STATE OF UP AND OTHERS


(Allahabad High Court | Aug 1, 2024)

ORDER 1. Heard learned counsel appearing on behalf of the parties. 2. This writ petition has been filed for the following reliefs :- "I. Issue a writ, order or direction in the nature of Certiorari quashing the order passed under Section 129 of the Uttar Pradesh Goods and Service Tax/Central Goods and Service Tax Act, 2017 read with Section 20 of the Integrated Goods and Service Tax Act, 2017 dated July 20, 2024 passed by respondent no.3 in form of MOV-09. II. Issue a wri...
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ORDER An order in original dated 20.12.2023 is challenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. The petitioner states that his GST registration was cancelled by order dated 25.09.2018 with effect from 31.08.2018. Since the show cause notice was uploaded on the common portal on 29.09.2023, which is about five years after the cancellation of the GST registration, it is stated that the petitioner did not monitor the porta...
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ORDER An order in original dated 26.12.2023 is challenged in this writ petition on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. The petitioner asserts that he is a dealer carrying on business on a very small scale and that he is not conversant with the GST portal. Consequently, it is stated that he had engaged a consultant and that such consultant did not inform him about the show cause notice and other communications. Immediate...
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THE NISARGA CONSULTANCY


(Authority for Advance Ruling, Maharashtra | Jul 31, 2024)

PROCEEDINGS (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) QUESTIONS RAISED BY THE APPLICANT in application filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. The Nisarga Consultancy the applicant, seeking an advance ruling in respect of the followi...
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VRB CONSUMER PRODUCTS PRIVATE LIMITED


(Authority for Advance Ruling, Rajasthan | Jul 31, 2024)

Note 1: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling, constituted under Section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. Note 2: At the outset. we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar...
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ORDER 1. Issue notice. 2. Learned counsel for the respondents accept notice. 3. The petitioner has filed the present petition impugning the order dated 22.04.2024 (hereafter the impugned order) passed by the Adjudicating Authority under Section 73 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) / Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act), whereby the Adjudicating Authority confirmed a demand of ₹8,37,39,686/- (Rupees Eight Crores Th...
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ORDER 1. Issue notice. 2. Learned counsel for the respondents accept notice. 3. The petitioner has filed the present petition impugning the order dated 20.04.2024 (hereafter the impugned order), passed by the Adjudicating Authority under Section 73 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) /the Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act), whereby an aggregate demand of ₹46,27,512/- was confirmed on account of excess utilisation ...
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ORDER PER 1. Heard Mr. B.D. Das learned senior counsel assisted by J Lotha learned counsel for the petitioner. Also heard Mr. S.C. Keyal learned standing counsel, CGST 2. The petitioner is a legal practitioner of Gauhati High Court since 1991. The respondent authorities issued a notice dated 30.03.2022 asking the petitioner to pay a service tax/GST amounting to Rs.1,34,293 under section 78 of the Finance Act, 1994 for the financial year 2014-15 along with penalty of Rs.10,000 under se...
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KEY SYSTEMS vs. STATE TAX OFFICER & OTHERS


(Kerala High Court | Jul 31, 2024)

JUDGMENT The petitioner is a registered dealer under the CGST / SGST Acts. Ext.P1 is the Provisional Registration granted to the petitioner under the CGST / SGST Acts with Registration No.32AACFK4681K1Z9. It is the case of the petitioner that for certain purchases made by the petitioner from M/s. BSNL, the tax (GST) collected from the petitioner was remitted by the BSNL against the Provisional Registration Number and the benefit of Input Tax Credit has been denied to the petitioner on the...
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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)).

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