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ORAL ORDER PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA 1. By this petition under Article 227 of the Constitution of India, the petitioner has challenged the order dated 03.05.2024 under section 74(9) of the Central Goods and Service Tax Act, 2017 [for short ‘the Act’]. 2. Learned advocate Mr. Mukund Kumar Chouhan for the petitioner submitted that the petitioner has not been provided with the relied upon documents though asked by the petitioner from the authority whic...
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COMMON ORDER By this common order, these two Writ Petitions are disposed of. 2. Heard learned counsel for the petitioner and learned Government Advocate for the respondents. 3. The petitioner is before this Court against the respective assessment orders both dated 23.02.2024 passed by the first respondent for the assessment years 2020-21 and 2021-22. The challenge in the impugned order is that the same individual namely, L.Kumaresan has passed the impugned orders for the respectiv...
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COMMON ORDER By this common order, all these writ petitions are being disposed of without expressing any opinion on the merits of the case, after dispensing with the counter in the respective writ petitions and after hearing the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent. 2. The petitioner has challenged the following assessment orders: S.No Writ Petition Asse...
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ORDER This Writ Petition is taken up for final disposal, at the time of admission, after hearing the learned counsel for the petitioner and the learned Government Advocate for the respondents. 2. The petitioner is before this Court challenging the impugned order dated 19.12.2023 passed by the second respondent for the Assessment Year 2017-2018. 3. The learned counsel for the petitioner would submit that the petitioner is a small time operator and has failed to respond to the follo...
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ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard Shri Aditya Pandey, learned counsel for the petitioner and Shri Rishi Kumar, learned Additional Chief Standing Counsel for the State - respondents. 2. Writ Tax No. 1007 of 2022 relates to the Assessment Year 2020- 21, Writ Tax No. 1101 of 2022 relates to Assessment Year 2019- 20 and Writ Tax No. 1410 of 2022 relates to Assessment Year 2019-20. Since the issues involved in these writ petitions are similar, therefore, the same ...
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ORDER By way of the writ petition, the petitioner has sought for the following reliefs:- “a. For issuance of an appropriate writ, order or direction for quashing and setting aside the order dated 26.02.2024 bearing Order- in-Appeal No. 20/CGST/RAN/2024 (Annexure-4), passed by the Respondent No.2 where by and whereunder, the appeal preferred by the Petitioner has been rejected on the ground of being filed after expiry of limitation period as envisaged under Section 107 of the Cen...
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ORDER 1. Mr. Sahoo, learned senior advocate appears on behalf of petitioner and submits, prayer of his client is to consider and dispose of rectification application dated 20th August, 2023. He submits, his client being affected, made the application within time prescribed by section 161 in Odisha Goods and Services Tax Act, 2017. Mr. Mishra, learned advocate, Standing Counsel appears on behalf of the department and submits, the application is pending. It will be disposed of. There be dir...
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SHAMBHU PODDAR vs. SOUTH EASTERN RAILWAY & OTHERS


(Jharkhand High Court | Jul 18, 2024)

ORDER 1. Heard learned counsel for the parties. 2. The petitioner files this application to release the amount of Rs. 2,10,714/- being the amount charged towards GST for release of the bills for the work done by him. It is contended that the petitioner is not liable to pay the GST as per the contract. 3. Learned counsel for the State submits that the petitioner is liable to pay the amount towards GST accordingly demand is raised therefore no illegality is committed in raising the ...
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UTPAL DAS vs. STATE OF WEST BENGAL & OTHERS


(Calcutta High Court | Jul 18, 2024)

JUDGMENT 1. Although, the affidavit in opposition has been filed belatedly at the time of hearing, however, for ends of justice the same is taken on record. 2. The present writ petition has been filed, inter alia, challenging the order dated 8th April, 2021, passed under Section 73 of the Central/West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the “said Act”), as well as the order dated 13th May, 2022, passed by the appellate authority under Sectio...
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JUDGMENT ( Per : HONOURABLE THE CHIEF JUSTICE ) The petitioner is before this Court challenging a demand cum show-cause notice issued under Section 74(1) of the Central/Bihar Goods and Services Tax Act, 2017. We were of the opinion that the petitioner could take all contentions before the authority, and there could be no challenge entertained against a show-cause notice issued. The learned Counsel for the petitioner, however, insisted that there is an illegality in the issuance of the...
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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)