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1. All these three appeals have been filed by the appellant challenging three orders passed in three writ petitions where the learned Single Judge declined to grant any interim order. With the consent of the learned Advocate for either side, the writ petition as well as the appeals are taken up for hearing by this common judgment and order. 2. Heard learned counsel for the respective parties elaborately. 3. The short issue which falls for consideration is whether the appellant authori...
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COMMON ORDER By this common order, the above mentioned four Writ Petitions are disposed of. 2. In these Writ Petitions, the petitioner has challenged the impugned orders passed under Sections 63 and 74 of the TNGST Act, 2017. The dispute pertains to the assessment years 2018-19 and 2019-20. 3. It is the case of the petitioner that there is overlapping with the demand that was confirmed under Section 63 of the TNGST Act, 2017 earlier and the same demand has been confirmed again in ...
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ORDER An order dated 28.12.2023 is assailed in this writ petition on the ground that the petitioner was not provided a reasonable opportunity to contest the tax demand on merits. 2. The petitioner asserts that he had duly reported both inward and outward supply in the GSTR 3B and the GSTR 1 returns. He, however, asserts that an inadvertent error was made while filing the annual return by choosing Column 6[D] instead of Column 6[B]. According to the petitioner, this resulted in the tax...
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ORDER The petitioner challenges an order of cancellation of GST registration dated 28.06.2023 and seeks revocation thereof. 2. The petitioner asserts that he is a stunt choreographer and was a registered person under applicable GST laws. According to the petitioner, he had engaged the services of an accountant for purposes of complying with requirements under GST laws. Therefore, he was shocked and surprised when he discovered that his GST registration was cancelled by the order impug...
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ORDER An order dated 23.02.2024 is challenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. A show cause notice dated 24.03.2023 was issued to the petitioner in respect of mismatch between the petitioner's GSTR 1 statement and the GSTR-3B returns. The petitioner replied thereto on 19.04.2023. By asserting that the said show cause notice was served on the petitioner through email, whereas the subsequent reminders and...
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ORDER 1. Heard Sri Manoj Kumar Mishra, learned counsel for the petitioner as well as learned Standing Counsel for the respondents. 2. By means of present writ petition, the petitioner has challenged the order dated 18.12.2023, passed u/s 73 of U.P.GST/CGST/IGST Act, 2017 passed by the Deputy Commissioner, State Tax, Sector, Sector 12, Lucknow, whereby imposing tax for an amount of Rs. 1,20,95,308.21, amount which includes the interest and penalty due upon the petitioner. 3. The pe...
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NAGARAJAN PAVITHRA vs. THE UNION OF INDIA & OTHERS


(Madras High Court | Jun 25, 2024)

ORDER An assessment order dated 29.04.2024 is challenged in this writ petition. The petitioner received show cause notice dated 28.12.2023. By such show cause notice, the petitioner was called upon to show cause in respect of failure to report correct tax liability while filing the annual returns in Form GSTR 9. The petitioner replied to such show cause notice on 16.04.2024. The impugned assessment order was issued thereafter. 2. Learned counsel for the petitioner submits that the pet...
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ORDER The petitioner challenges an order of cancellation of GST registration dated 19.04.2023 and seeks revocation thereof. By asserting that the petitioner could not file returns in time on account of ill-health, the present writ petition was filed. 2. Learned counsel for the petitioner referred to and relied upon the judgment of this Court in Suguna Cutpiece v. The Appellate Deputy Commissioner (ST)(GST) and others, W.P.Nos.25048 of 2021 batch (Suguna Cutpiece), and conten...
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COMMON ORDER By this common order, both the Writ Petitions are disposed of, with the consent of the learned Additional Government Pleader for the respective respondents. 2. The petitioners in W.P.(MD)Nos.13546 and 13547 of 2024 are aggrieved by the impugned orders dated 12.12.2023 and 26.12.2023, respectively, passed for the assessment year 2017-18. The impugned orders precede the notice in Form GST DRC 01A dated 19.08.2023 and 11.09.2023, respectively and Form GST DRC 01 dated 21.09....
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ORDER By this writ petition, an order in original dated 12.03.2024 is assailed only insofar as it pertains to defect no.3. 2. The petitioner received show cause notice dated 12.01.2024 calling upon the petitioner to show cause with regard to six defects. The petitioner replied to such show cause notice on 22.01.2024 and 14.02.2024. The order impugned herein was issued thereafter. 3. Learned counsel for the petitioner submits that defect no.3 pertains to reversal of Input Tax Credi...
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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)