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VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, impugning the show cause notice dated 26.06.2024 (hereafter the impugned SCN) whereby the petitioner was called upon to show cause as to why its GST registration number not be cancelled and its GST registration was suspended from the date of the impugned SCN. 2. The petitioner was registered with GST authorities with effect from 03.08.2023 and was assigned the Goods and Services Tax Identification (G...
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VIBHU BAKHRU, J. (ORAL) 1. The petitioner – an Indian health insurance company – has filed the present petition, inter alia, praying as under: “a). Issue a writ of certiorari or any other appropriate writ, order, or direction in the nature thereof, quashing the impugned Order-in-Original along with summary of the said order [FORM GST DRC-07] both bearing Ref. No. ZD070424065771B dated 29.04.2024 passed by the Respondent No. 3; b). Issue a writ of certiorari or an...
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ORDER The petitioner is before this Court challenging the impugned order dated 22.04.2024 passed by the second respondent for the Assessment Year 2018-2019 which precedes with Notice in Form GST ASMT-10 dated 10.02.2021, Show Cause Notice in Form GST DRC-01 dated 12.01.2024 issued under Section 74 of the respective GST Enactments and the Personal Hearing Notices dated 20.02.2024 & 25.03.2024. The petitioner has replied to the above Notices. 2. Although the learned counsel for the ...
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SAYAN BISWAS vs. UNION OF INDIA AND OTHERS


(Calcutta High Court | Jul 16, 2024)

1. The present writ petition has been filed, inter alia, challenging the order passed under Section 74 (9) of the West Bengal GST/CGST Act, 2017 (hereinafter referred to as ‘the said Act’) dated 13th March, 2024 for the tax period April 2018-March 2019. 2. It is the petitioner’s case that his father was a registered taxpayer and had during his lifetime been served with a show cause notice issued under Section 74 of the said Act in Form GST DRC-01 dated 31st August, 2023 ...
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ORDER Heard learned counsel for the petitioner and learned Senior Penal Counsel for the respondent. 2. The petitioner is a manufacturer of cotton yarn, blended cotton yarn, etc., The petitioner had filed refund claim in Application Reference No.AA330124003736P dated 02.01.2024 under Section 54 (3) of the respective GST enactments read with Rule 89(1) of the GST Rules, 2017. 3. Since the petitioner was under Inverted Duty Structure, the refund claim of the petitioner has been rejec...
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ORDER An order in original dated 24.04.2024 is challenged in this writ petition primarily on the ground that the petitioner's contentions were not taken into account. Pursuant to an audit, observations were communicated to the petitioner on 15.12.2023. For the purposes of this case, the audit observations relating to the classification of tractors and that relating to the mismatch between the petitioner's GSTR 3B returns and the auto populated GSTR 2A are relevant. By explanation ...
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COMMON ORDER The facts relating to W.P.No.15307 of 2024 may be summarized as follows: a show cause notice dated 28.12.2023 was uploaded on the GST portal. The petitioner asserts that such show cause notice was not communicated through any other mode and, therefore, the petitioner was unaware of proceedings and could not participate in the same. Eventually, the impugned order dated 11.04.2024 was issued. 2. The facts relating to W.P.No.15330 of 2024 may be summarized as follows: the pe...
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ORDER An order in original dated 30.01.2024 is assailed on the ground that the petitioner's reply was not taken into consideration. Upon scrutiny of the petitioner's return, an ASMT 10 notice was issued on 15.03.2023. Since the petitioner did not reply thereto, show cause notice dated 14.12.2022 was issued. Such show cause notice inter alia dealt with the mismatch between the petitioner's GSTR 3B returns and the auto populated GSTR 2A as regards Input Tax Credit. It ...
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ORDER In this writ petition, the petitioner has challenged the impugned assessment order dated 28.12.2023 passed for the assessment year 2017-18 by the respondent. The impugned order precedes the notice in ASMT-10 dated 07.08.2023 and the notice in DRC 01 dated 29.09.2023. 2. By the impugned order, the respondent has confirmed the demand that was proposed in the notice in DRC 01 dated 29.09.2023, as the petitioner has failed to file a reply. It is submitted that there is no variation ...
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COMMON ORDER By this common order, all these writ petitions are being disposed of. 2. In these writ petitions, the petitioner has challenged the respective assessment orders passed for the assessment years 2017-18 to 2019-20. 3. By the impugned orders, the demands that were proposed in the notices that preceded the impugned orders have been confirmed. It is submitted that the petitioner has not replied to any of the notices that were issued to the petitioner that preceded the impu...
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25
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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)