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  12,903 Results

VINAY KUMAR GUPTA vs. STATE OF U.P. AND ANOTHER


(Allahabad High Court | Mar 12, 2025)

ORDER 1. This petition is directed against order dated 28.10.2024 passed by Deputy Commissioner, State Tax, Orai, whereby application filed by the petitioner under Section 161 Goods and Services Act, 2017 (for short 'the Act') has been dismissed. 2. The petitioner was issued notice under Section 61 of the Act on 04.10.2023 to which, a reply was filed, which was not found satisfactory and therefore, notice under Section 73 of the Act was issued. 3. The Authority, after goin...
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NEW MANOJ MEDICAL STORE vs. STATE OF U.P AND OTHERS


(Allahabad High Court | Mar 12, 2025)

ORDER 1. This petition is directed against order dated 11.04.2024 (Annexure-1 to the petition) passed by the State Tax Officer, Bharthana, Etawah under Section 73 of the U.P.G.S.T. Act, 2017 ('the Act') for the tax period April, 2018 - March, 2019. 2. Submission has been made that petitioner was issued notice under Section 73 of the Act on 24.12.2023, which was uploaded on the Additional Tab of the portal, the petitioner on account of such uploading was not aware of the said n...
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GARG RICE MILLS AND OTHERS vs. STATE OF PUNJAB & OTHERS


(Punjab and Haryana High Court | Mar 12, 2025)

SANJEEV PRAKASH SHARMA, J. 1. This bunch of Writ Petitions, which have been tagged together by the orders of this Court from time to time, raises important questions of law which is to be decided commonly. 2. In some of the Writ Petitions, challenge to the vires of Section 168 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act of 2017) has been made, and in the other cases, the notifications issued under Section 168-A of the Act of 2017 are subject mat...
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ORAL ORDER In this petition, petitioner seeks for the following reliefs: “i) Issue a writ of certiorari or direction in the nature of a writ or certiorari quashing the order passe3d by the respondent No. 1 in Form GST-APL-04 dated 24.04.2024 under Section 107 (11) of the Karnataka Goods and Services Tax Act, 2017 and Central Goods and services Tax Act, 2017 bearing No. GST/AP/83/2022-23 herein marked as Annexure-A. ii) Issue a writ of certiorari or direction in the nature of...
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SONKER GAS vs. STATE OF UP AND OTHERS


(Allahabad High Court | Mar 12, 2025)

ORDER 1. This petition is directed against order dated 22.04.2024 (Annexure No. 1) passed by Deputy Commissioner, State GST, Kanpur, whereby a demand of Rs. 1,73,686/- has been created against the petitioner. 2. Submissions have been made that the petitioner is a proprietorship firm engaged in the business of cooking gas refill and other accessories and is a distributor for Indian Oil Corporation. A notice under Section 61 of the Goods and Services Tax Act, 2017 (for short 'the Ac...
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ORAL ORDER The petitioner is before this Court invoking its writ jurisdiction under Articles 226 and 227 of the Constitution of India and its inherent powers under Section 528 of BNSS, 2023 (i.e., Section 482 of the CrPC, 1973). The petitioner seeks a writ in the nature of Certiorari to quash the proceedings in Crime No. 03/2025 (F.No. DGGI/INT/INTL/1506/2024-Gr C-01-O/o Pr ADG-DGGI-ZU) on the file of the Special Court for Economic Offences, Nrupathunga Road, Bengaluru, which were initiat...
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ORDER Heard Ms. N. Hawelia, learned counsel for the petitioners. Also heard Mr. N.J. Gogoi, learned standing counsel for the respondent Assam State Agricultural Marketing Board authorities. 2. Challenge made in this writ petition is to the levy and collection of cess by the respondent authorities under the provisions of the Assam Agricultural Produce Market Act, 1972, post GST regime. The petitioner has prayed for a direction to the respondent authorities to refund the cess amount, wh...
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PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed under Article 226 and 227 of the Constitution of India challenging, (i) impugned order dated 28th June, 2024, being Order-in-Original no. 04/HK/JC/CGST/DSC/2024-25, issued by the Id. Joint Commissioner of Central Goods and Services Tax, Delhi, South Commissionerate, and (ii) the vires of Section 16 (2) (aa) of the Central Goods and Services Tax Act, 2017. ...
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ORDER 1. The above Writ Petition is filed seeking to set aside the impugned order dated 8th April 2024 passed by the Deputy Commissioner of State Tax (Respondent No.3) for the reasons more particularly set out in the Writ Petition. 2. We find that the Petitioner has an alternate remedy available to it under Section 107 of the CGST Act, 2017. When we put this to the learned counsel appearing on behalf of the Petitioner, she, on instructions, stated that the Petitioner would avail of th...
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ORDER 1. This petition is directed against orders dated 27.04.2024 and 25.10.2024 passed by the Deputy Commissioner, State Tax, Sector-3, Sonbhadra under Section 73(9) and Section 161 of the Goods and Services Tax Act, 2017 (for short, 'the Act') respectively. 2. Submissions have been made that the petitioner was issued notice under Section 61 of the Act intimating discrepancies in the return after scrutiny on 30.11.2023. The petitioner did not file any reply to said notice be...
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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)