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VIBHU BAKHRU, J. (ORAL) 1. Issue notice. 2. The learned counsel for the respondent accepts notice. 3. The petitioner has filed the present petition, inter alia, impugning an order dated 29.04.2024 (hereafter the impugned order) passed by the learned Adjudicating Authority under Section 73 (9) of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) and the Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act). The impugned order was passed pursuant to the...
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ORDER The petitioner is before this Court against the impugned order in Form – GST DRC – 07, dated 26.12.2023 passed for the Assessment Year 2017-2018. 2. By the impugned order, the demand that was proposed in the notices in Form GST DRC – 01A and Form - DRC - 01, have been confirmed, as the petitioner has failed to respond to the same in time. 3. The case of the petitioner is that the petitioner is a small time dealer, engaged in sale of Textile Products and tha...
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COMMISSIONER, CGST, ROHTAK (M/S. KSC BUILDCON PRIV..


(Appellate Authority for Advance Ruling, Haryana | Jul 23, 2024)

(Passed by Haryana Appellate Authority for Advance Ruling under Section 101 (1) of the Haryana Goods and Services Tax Act, 2017 read with Section 101 (1) of the Central Goods and Services Tax Act, 2017) Preamble 1. In terms of Section 102 of the Central Goods & Services Tax, Act 2017/Haryana 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 ...
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HITESH GWALANI


(Appellate Authority for Advance Ruling, Rajasthan | Jul 23, 2024)

(Proceedings under Section 101 of the Central GST Act, 2017 read with Section 101 of the Rajasthan GST Act, 2017) At the outset, we would like to make it clear that the provisions of both the Central GST Act, 2017 and the Rajasthan GST Act, 2017 are pari-materia barring a few exceptions. Therefore, unless a specific mention made to such dissimilar provisions, a reference to the Central GST Act, 2017 should also be read as a reference to corresponding provisions of Rajasthan GST Act, 2017....
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ORDER 1. The instant writ petition has been filed for the following reliefs: “a. For issuance of appropriate writ(s)/ order(s)/ direction(s) for quashing the order dated 09.04.2024 bearing DIN- 20240460XW040000C6F2 (Annexure-11 hereto) whereby penalty of Rs. 49,43,614 (Rupees Forty Nine Lacs Forty Three Thousand Six Hundred and Fourteen) under Section 129(1)(a) of the Central Goods & Services Tax Act, 2017, has been imposed on the Petitioner; b. upon quashing the aforesa...
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CAV JUDGMENT (PER: HON’BLE S.G. PANDIT) This intra-Court appeal under Section 4 of the Karnataka High Court Act, 1961 is directed against order dated 15.04.2024 passed in WP No. 104541/2021, by which petitioner’s challenge to demand-cum-show-cause dated 23.09.2021 calling upon the petitioner to show-cause as to why demand for GST at Rs. 16,23,82,230/- should not be levied, is rejected. 2. Parties would be referred to as they stood before learned Single Judge. Appellant...
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ORDER The petitioner was awarded a concession by the National Highways Authority of India on Hybrid Annuity Model (HAM). The petitioner, in turn, had awarded EPC contracts. In relation to supplies made by the petitioner, an intimation was issued in November 2023. The petitioner replied thereto in December 2023. This was followed by a show cause notice issued in December 2023. By such show cause notice, the petitioner was called upon to show cause in respect of defects pertaining to the va...
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JUDGMENT Both these writ petitions are connected and heard together and are disposed of by the common judgment. 2. W.P(C) No. 21297 of 2023 has been filed praying for a Declaration that Section 2 (17) (e) and Section 7 (1) (aa) and explanation thereto of the Central Goods and Service Tax Act, 2017 and corresponding provisions of Kerala Goods and Services Act 2017 are ultra-virus. Article 246A read with Article 366 (12A) and violative of Articles 14, 19(1) (g), Articles 265 and 300A of...
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ORDER The petitioner assails an appellate order rejecting the appeal against cancellation of the petitioner's GST registration and also such order of cancellation. By asserting that the proprietor could not file returns in time on account of ill-health, the present writ petition was filed. A show cause notice dated 30.03.2023 was received asking the petitioner to show cause as to why his GST registration should not be cancelled. The cancellation order was issued thereafter on 03.05.20...
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CHANDANI TENT TRADERS vs. STATE OF U.P. AND OTHERS


(Allahabad High Court | Jul 23, 2024)

ORDER 1. Heard Shri Manish Gupta along with Shri Arjit Gupta, learned counsel for the petitioner and Shri Ankur Agrawal, learned Standing Counsel for the State. 2. Petitioner's registration was cancelled on 18.11.2022. The same has never been revived. Thus, according to the petitioner no notice came to be served on the petitioner. The registration having been cancelled, the petitioner was not aware of issuance of such notice. Consequently, it was submitted that the adjudication pr...
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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)