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VIBHU BAKHRU, J. (ORAL) 1. Issue notice. The learned counsel for the respondent accepts notice. 2.The petitioner has filed the present petition impugning the order dated 19.04.2024 (hereafter the impugned order)passed by the Appellate Authority under Section 107 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 the petitioner’s appeal against the order dated 30.12.2021 (hereafter...
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ORDER An order in original dated 28.04.2024 is challenged on multiple grounds. The petitioner received show cause notice dated 28.12.2023 in respect of two issues. The first issue dealt with therein was the claim of Input Tax Credit in respect of allegedly ineligible commodities as per sub-section (5) of Section 17 of applicable GST statutes. The second issue was the claim of ITC for supplies from cancelled dealers, who had not remitted tax dues. The petitioner replied to such show cause ...
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ORDER An order in original dated 23.04.2024 of the first respondent is challenged in this writ petition. An order in original dated 10.10.2023 was issued by the second respondent confirming the tax proposal pertaining to the mismatch between the petitioner's GSTR 1 and GSTR 3B returns. The petitioner carried the matter in appeal before the first respondent. Such appeal was rejected solely on the ground of limitation. 2. Learned counsel for the petitioner submits that the mismatch ...
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P.C.:- 1. Petitioner approached this Court under Article 226 of the Constitution of India alleging failure on the part of respondents to grant refund of Rs. 13,21,897/- pertaining to Integrated Goods and Services Tax (IGST) paid on goods exported during the period July 2017 and August 2017. Petitioner is also claiming 9% interest or at such rate, the Court deems fit, in accordance with law. 2. Admittedly, petitioner had made a mistake of not showing the correct amount of refund in the...
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P.C. : 1. Petitioner is engaged in the business of manufacturing of specialty chemicals at its factory in Tarapur. The Directorate General of GST Intelligence (DGGI), Nagpur had initiated investigation against petitioner in 2017. Subsequent thereto, petitioner had also filed an application under Section 7 of the Insolvency and Bankruptcy Code, 2016 (IBC) before NCLT, Mumbai. The application was admitted and moratorium has been declared. Mr. Shah states that this application is set aside b...
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PADAM KUMAR JAIN vs. THE STATE OF JHARKHAND & OTHERS


(Jharkhand High Court | Jul 12, 2024)

ORDER In this writ petition the petitioner has prayed for issuance of an appropriate writ, order or direction including writ of certiorari for quashing/setting aside the show cause notice issued vide Ref. No.4992 dated 01.02.2024 and consequential summary of show cause notice as contained in Form GST DRC-01 dated 01.02.2024 (Annexure-6 and 6/1) issued in alleged exercise of power under section 74(1) of the GST Act by Respondent No. 4 as the very issuance of show cause notice is wholly wit...
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ORDER An order in original dated 24.08.2023 is challenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. The petitioner asserts that he was unaware of proceedings until recently because the consultant who was entrusted with GST compliances did not inform the petitioner about these proceedings. 2. Learned counsel for the petitioner submits that the confirmed tax proposal pertains to a mismatch between the petitioner's GS...
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UNIVERSAL MEP PROJECTS & ENGINEERING SERVICES LTD.


(Authority for Advance Ruling, Odisha | Jul 12, 2024)

Subject: Universal MEP Projects & Engineering Services Ltd (herein after referred to as the 'Applicant') having principal place of business/registered office/corresponding address at B-15, 1st Floor, Arihant Tower, Saheed Nagar, Bhubaneswar, Odisha-751007 bearing GSTIN 21AAACR5512K1ZP has filed an application for advance ruling under Section 97 of CGST Act, 2017 and Section 97 of the OGST Act, 2017 in FORM GST ARA-01 discharging fee of Rs. 5,000/- each under the CGST Act and the S...
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ORDER ( PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA ) 1. Learned advocate Ms.Palak Kahstriya for learned advocate Mr.Hardik Vora for the petitioner submitted that the petitioner has received notice in Form DRC-01 dated 08th April, 2024 issued by the respondent authority for the F.Y. 2019-20 calling upon the petitioner to show cause as to why GST on transaction of assignment of long term leasehold right should not be levied under the provisions of the Goods & Service Tax At, 2017...
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ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Aayog Doshi for the petitioner and learned Assistant Government Pleader Mr. Chintan Dave for the respondents. 2. By this petition under Article 226 of the Constitution of India, the petitioner has challenged the show cause notice, the order for cancellation of the registration under the provisions of the Central / Gujarat Goods and Services Tax Act, 2017 (for short ‘the GST Act’) a...
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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)