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JUDGMENT AVNEESH JHINGAN, J. 1. This petition is filed seeking quashing of order dated 31.05.2021 passed by Rajasthan Authority for Advance Ruling (for brevity ‘AAR’) under Goods & Services Tax Act, 2017. 2. Brief facts are that the petitioner is registered under the Goods and Services Tax Act, 2017 and is engaged in transmission of electricity. During the course of business, petitioner engages contractors. In course of execution of contract supply of material ex-w...
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SANTHOSH TRADERS vs. THE COMMISSIONER


(Telangana High Court | Jul 18, 2024)

ORDER PER HON’BLE SP, J. Sri Srinivas Ganishetti, learned counsel appears for the petitioner and Sri Dominic Fernandes, learned Senior Standing Counsel for CBIC, appears for the respondents. 2. Learned counsel for the petitioner submits that the Order-in-Original (OIO) dated 03.04.2024 is subject matter of challenge in this petition. No doubt, there exists statutory remedy of appeal under the Central Goods and Services Tax Act, 2017, but this petition may be entertained desp...
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VIBHU BAKHRU, J. (ORAL) 1. Issue notice. Learned counsel for the respondents accept notice. 2. The petitioner has filed the present petition, inter alia, impugning the order dated 27.04.2024 (hereafter the impugned order) and the consequent demand notices issued by respondent no.2. 3. The impugned order was passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) in respect of the tax period from April, 2018 to March, 2019. 4. The impugn...
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VIBHU BAKHRU, J. (ORAL) 1. Issue notice. 2. The learned counsel for the respondents accepts notice. 3. The petitioner has filed the present petition, inter alia, impugning the order dated 06.03.2024 (hereafter the impugned order), whereby the petitioner’s Goods and Services Tax (GST) registration was cancelled. The impugned order was passed pursuant to the Show Cause Notice dated 07.08.2023 (hereafter the impugned SCN). 4. The Proper Officer had issued the impugned SCN p...
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ORDER Raja Basu Chowdhury, J. 1. The present writ petition has been filed, inter alia, challenging the order dated 13th April 2022 passed under Section 73 of the WBGST/CGST Act, 2017 (hereinafter referred to as the “said Act”). 2. Shorn of unnecessary details the facts are that a show cause notice was issued to the petitioner no. 1 for availing and utilizing Input Tax Credit (in short “ITC”) amounting to Rs.18,79,978/- against the claimed supply received fr...
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PRIMEONE WORKFORCE PVT. LTD. vs. STATE OF U.P. & OTHERS


(Allahabad High Court | Jul 18, 2024)

ORDER 1. Heard learned counsel for the parties and perused the record. 2. This petition has been filed with the following main prayers :- (i) issue a writ, order or direction in the nature of certiorari quashing the impugned order dated 10.06.2024 (Annexure -1) passed by the Respondent No.2, having been passed without jurisdiction and for being completely illegal and/ or; (ii) issue a writ, order or direction in the nature of mandamus, directing the respondent no.2 to adjust t...
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ORDER Heard learned counsel for the petitioner and learned Additional Government Pleader for the respondent. 2. The petitioner is before this Court against the impugned order dated 16.11.2023 passed for the assessment year 2017-18 bearing reference in GSTIN: 33AGSPJ6505F1ZF/2017-18. 3. The case of the petitioner is that although the petitioner has discharged the tax liability pursuant to the impugned order, the impugned demand, that was confirmed, is unsustainable as the most of t...
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BESTWAY AGENCIES PRIVATE LIMITED vs. UNION OF INDIA AND OTHERS


(Punjab and Haryana High Court | Jul 18, 2024)

JAGMOHAN BANSAL, J. (ORAL) 1. The petitioner through instant petition under Articles 226/227 of the Constitution of India is seeking setting aside of order dated 17.11.2021 (Annexure P-11) whereby Revisionary Authority-cum-Joint Commissioner, CGST Commissionerate, Rohtak has revised order dated 23.11.2020 passed by the Assistant Commissioner, CGST Division, Rohtak. 2. The brief facts of the case are that the petitioner is registered with GST Department as manufacturer and supplier of ...
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ORDER The petitioner transported PETN explosives from Salem to Vietnam. Such goods were intercepted on the ground that the petitioner had not generated e-invoices in respect thereof. Notices were issued in Form GST MOV-01 and MOV-07. These notices are challenged in this writ petition. 2. Learned counsel for the petitioner submits that the goods are exempted goods under applicable GST statutes. Consequently, he contends that clause (a) of sub-section (1) of Section 129 applies and the ...
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ORDER By this writ petition, an order in original dated 26.02.2024 is assailed only insofar as it pertains to defect no.3. 2. The petitioner received show cause notice dated 07.09.2024 calling upon the petitioner to show cause with regard to six defects. The petitioner replied to such show cause notice on 11.12.2024, 22.01.2024 and 09.02.2024. The order impugned herein was issued thereafter. 3. Learned counsel for the petitioner submits that defect no.3 pertains to reversal of Inp...
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25
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T
F
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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)