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1. The present writ petition has been filed, inter alia, challenging the adjudication order passed under Section 73 (9) of the West Bengal GST/CGST Act, 2017 (hereinafter referred to as ‘the said Act’) dated 29th January, 2024. 2. It is a petitioners’ case that on 24th November, 2023, the petitioner no. 1 was served a show-cause notice issued under Section 73 of the said Act highlighting the discrepancies. 3. From the aforesaid show-cause notice, it would transpire t...
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JUDGMENT MOHAMMED SHAFFIQ, J. The present writ appeal is filed challenging the order of the learned Single Judge in W.P.No.14453 of 2024 dated 03.06.2024 insofar as it has denied the discretionary relief under Article 226 of the Constitution on the premise that the appellant has filed the writ petition challenging the order dated 09.01.2019 only on 24.05.2024 i.e., almost 5 years after the impugned order came to be passed. 2. It is submitted by the learned counsel for the appellan...
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ORDER In this case, the petitioner has challenged the impugned order, dated 22.03.2024 and the consequential demand order, dated 26.04.2024 and 01.05.2024. 2. The case of the petitioner is that the impugned order has been passed in respect of the demand due and payable by the petitioner’s father in the business that was carried out by the petitioner’s father who died on 08.02.2023. It is further submitted that even the ASMT-10 notice, dated 09.03.2023 is after the death of...
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JUDGMENT DR. A.K.JAYASANKARAN NAMBIAR, J. The petitioner in W.P(C)No.11992 of 2024 is the appellant herein aggrieved by the judgment dated 03.04.2024 of the learned Single Judge in the writ petition. 2. Briefly stated the facts necessary for disposal of this writ appeal are as follows: The appellant herein had preferred the writ petition impugning Ext.P4 best judgment assessment order passed by the assessing authority under Section 62 of the CGST/SGST Act ('the Act' fo...
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ORDER In this writ petition, an appellate order dated 24.01.2024 is assailed. The petitioner had applied for refund under Section 54 of applicable GST enactments. Such application was rejected by order dated 13.04.2022. The petitioner carried the matter in appeal before the appellate authority by presenting such appeal online on 29.06.2022. The time limit for filing such appeal was up to 12.07.2022. On account of the hard copy of the appeal being submitted on 23.05.2023, the appeal was re...
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1. The present writ petition has been filed, inter alia, challenging the order dated 15th March, 2024, passed by the appellate authority under Section 107 of the CGST/WBGST Act, 2017 (hereinafter referred to as the “said Act”) 2. It is the petitioner’s case that being aggrieved by the order dated 14th August, 2023, passed under Section 73 (9) of the said Act, the petitioner had filed an appeal before the appellate authority. Simultaneously, with the filing of the appeal,...
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SAHA CONSTRUCTION vs. THE STATE TAX OFFICER & ORS.


(Calcutta High Court | Jul 4, 2024)

JUDGMENT RAJA BASU CHOWDHURY, J: 1. The present writ petition has been filed, inter alia, challenging the order dated 28th March 2024 passed by the appellate authority under Section 107 of the WBGST/CGST Act, 2017 (hereinafter referred to as the “said Act”). 2. It is the petitioner’s case that challenging the order dated 9th October 2023 passed under Section 73 (9) of the said Act, an appeal had been filed before the appellate authority on 22nd February 2024 alon...
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ORDER An order dated 05.06.2023 rejecting the petitioner's claim for refund under Section 54 of applicable GST enactments is the subject of challenge in this writ petition. 2. The petitioner exported goods on payment of IGST during the period running from March 2023 to May 2023 and claimed refund of the IGST paid thereon. While the refund for the months of April to May 2023 was sanctioned on 07.09.2023, the refund for the month of March 2023 was not sanctioned. Upon coming to know...
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ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard learned counsel for the petitioner and Sri Ravi Shankar Pandey, learned Additional Chief Standing Counsel for the State-respondents. 2. Since no Tribunal has been formed in the State of U.P., the present writ petition is entertained by this Court under Article 226 of the Constitution of India. 3. By means of present writ petition, the petitioner has assailed the order dated 25.02.2021 passed by respondent no.1-Additi...
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ORDER An assessment order dated 27.04.2024 is challenged on the ground that the petitioner was not provided a personal hearing. Pursuant to show cause notice dated 27.12.2023, the petitioner filed a reply dated 23.01.2024. The impugned order was issued thereafter without providing a personal hearing to the petitioner. 2. Learned counsel for the petitioner submits that tax liability of Rs. 13,82,565/- was imposed towards the IGST component. He submits that GSTR 3B returns of the petiti...
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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)