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JUDGMENT (T.S. SIVAGNANAM, C.J.) 1. This intra-Court appeal by the unsuccessful writ petitioners is directed against the order dated 14th June, 2023 in W.P.A. 11167 of 2023. The main relief sought for in the writ petition was to refund a sum of Rs. 30,00,000/-, which the appellants would allege was forced to be paid by them under the threat of arrest, coercion and undue influence on 22nd March, 2023. The writ petition was dismissed on the ground that the allegation made by the appella...
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Judgment: (per Mr. Rakesh Thapliyal, J.) The instant Review Application has been preferred for reviewing the judgment and order passed by this Court dated 20.06.2022, whereby the Special Appeal was allowed and the judgment and order passed by the learned Single Judge dated 30.09.2021, passed in Writ Petition (M/S) No. 1553 of 2021 was set aside and the matter was remanded back to the learned Single Judge for consideration on merits, holding that the writ petition is maintainable. 2. W...
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ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Vishal Agrawal with learned advocate Ms. Dimple Gohil for the petitioners. 2. It was submitted that the petitioners have challenged the legality and validity of the impugned notice dated 28th May, 2024 in Form GST MOV 10 issued by the respondent authority under Section 130 of the Goods & Service Tax Act, 2017 (for short ‘the GST Act’). It was submitted by learned advocate for t...
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PRINCIPAL COMMISSIONER vs. ASIAN GPR MULTIPLEX


(National Anti Profiteering Authority | Jun 24, 2024)

ORDER 1. The present Report dated 10.12.2019 has been received from the Director-General of Anti-Profiteering (DGAP) after a detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the case and findings of investigation conducted by the DGAP are as under:- a. A reference has been received from the Standing Committee on Ant-profiteering  02.07 2019, to conduct a detailed investigation in respect of an application date...
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ORDER An order dated 23.08.2023 is assailed in this writ petition on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. By asserting that the petitioner runs a small business of printing and selling spiritual / religious books, the present writ petition was filed. The petitioner further states that she was unaware of proceedings culminating in the impugned order and therefore could not participate in the same. She further states that ...
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EASAN ELECTRIC vs. THE ASSISTANT COMMISSIONER (ST)


(Madras High Court | Jun 24, 2024)

ORDER Heard learned counsel for the petitioner and the learned Additional Government Pleader for the respondent. 2. The petitioner is before this Court against the impugned order dated 28.11.2023 bearing reference in GSTIN:33ADQPA9958G1Z7 for the assessment year 2017-18. 3. The impugned order that precedes the show cause notice in ASMT 10 dated 17.08.2023 and the notice in GST DRC 01 dated 19.09.2023 and personal hearing notices dated 21.11.2023, 24.11.2023 and 27.11.2023. 4. ...
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ORDER An order dated 31.12.2023 in respect of assessment period 2017- 2018 is assailed only in so far as imposition of interest is concerned. Upon receipt of show cause notice dated 20.09.2023, the petitioner submitted reply dated 27.11.2023. The impugned order was issued thereafter. 2. Learned counsel for the petitioner submits that the tax proposal relates to a mismatch between the petitioner's GSTR 3B return and the GSTR 1 statement. As regards tax liability, he points out that...
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ORDER This Writ Petition is disposed of at the time of admission after hearing the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent. 2. The petitioner has challenged the impugned order dated 03.04.2023 bearing reference GSTIN:33AISPM0239K1Z1 for the assessment year 2018-19. The petitioner has replied to the notice in ASMT 10 dated 20.07.2022 vide reply dated 19.12.2022. Similarly, the petitioner has also replied to the notic...
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ORDER Heard Mr.Raja.Karthikeyan, learned counsel for the petitioner and Mr.R.Suresh Kumar, learned Additional Government Pleader for the respondent. 2. The petitioner has challenged the impugned order dated 29.12.2023 passed by the respondent herein for the assessment year 2017-18 confirming the demand of Rs. 1,19,660/- as detailed below: Particulars IGST CGST SGST Interes...
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ORDER An order in original dated 28.12.2023 is assailed both on the ground of breach of principles of natural justice and on the ground of non application of mind. The petitioner had filed returns under applicable GST enactments for assessment period 2017-2018. Pursuant to show cause notice dated 07.08.2023, the impugned order was issued on 28.12.2023. 2. Learned counsel for the petitioner submits that GST enactments came into force on 01.07.2017. Therefore, he submits that 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)