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JUDGMENT The petitioner is an assessee under CGST/KSGST Rules, 2017. The petitioner has filed this writ petition challenging Ext. P3 order issued under Section 73 (9) of the CGST/KSGST Act, 2017 by the 1st respondent. The grievance of the petitioner is that the petitioner has not received notice from the 1st respondent before passing an order under Section 73 (9) of the Act and there is violation of the principles of natural justice. According to the petitioner, the shop of the petitioner...
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ORDER An order dated 27.12.2023 is impugned primarily on the ground that no personal hearing was provided to the petitioner. 2. The petitioner is engaged in the manufacture of agro chemicals and pesticides. The petitioner received a notice in Form GST DRC-1 on 25.09.2023. The petitioner asserts that such show cause notice was replied to on 30.09.2023 and 04.10.2023. Thereafter, another show cause notice was issued to the petitioner on 26.12.2023 and the impugned order was issued on 27...
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ORDER This matter is taken up through hybrid mode. 2. Heard Mr. J. Patnaik, learned counsel for the petitioner and Mr. Sunil Mishra, learned Standing Counsel for Revenue. 3. The petitioner has filed this writ petition seeking to quash the letter dated 30.03.2024 under Annexure-1 and the letter dated 20.05.2024 under Annexure-5 issued by the Deputy Commissioner of State Tax and to declare that the blocking of ITC in question is bad in law, 4. Mr. J.M. Patnaik, learned counsel f...
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TAMIL NADU GENERATION AND DISTRIBUTION CORPORATION..


(Authority for Advance Ruling, Tamilnadu | Jun 20, 2024)

1. Any appeal against this Advance Ruling order shall lie before the Tamilnadu State Appellate Authority for Advance Ruling, Chennai under Sub-Section (1) of Section 100 of CGST Act 2017/ TNGST Act 2017, within 30 days from the date on the ruling sought to be appealed, is communicated. 2. In terms of Section 103 (1) of the Act, Advance Ruling pronounced by the Authority under Chapter XVII of the Act shall be binding only- (a) on the applicant who had sought it in respect of any matter...
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ORDER An order in original dated 16.04.2024 is challenged on the ground that the petitioner was unable to upload the reply to the show cause notice. The petitioner received a show cause notice dated 14.12.2023 calling upon the petitioner to explain the disparity between the GSTR 1 statement and the GSTR 3B return. By reply dated 12.01.2024, the petitioner requested for time. According to the petitioner, she could not upload the reply to the show cause notice thereafter. 2. Learned cou...
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ORDER An assessment order dated 18.12.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. By asserting that the show cause notice and the impugned order were uploaded in the “view additional notices and orders” tab on the GST portal, but not communicated through any other mode, the present writ petition was filed. 2. Learned counsel for the petitioner submits that the tax proposal relates to a mismat...
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ORDER An assessment order dated 30.12.2023 is challenged on the ground of breach of principles of natural justice. 2. By asserting that the show cause notice and the impugned order were uploaded on the GST portal, but not communicated to the petitioner through any other mode, the present writ petition was filed. 3. The petitioner asserts that a tax consultant was engaged for GST compliances and that the show cause notice was not brought to the notice of the petitioner. 4. Lear...
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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 26.03.2024 passed under Section 161 of TNGST Act, 2017. The petitioner had, earlier, suffered by an assessment order dated 29.12.2023 for the assessment period of 2017-18. The petitioner had, earlier, filed a reply to the show cause notice that preceded the aforesaid order. 3. According to the petit...
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ORDER An order in original dated 12.12.2023 is assailed on the ground of breach of principles of natural justice. By asserting that GST compliances had been entrusted to a consultant and that such consultant did not inform the petitioner about proceedings culminating in the impugned order, the present writ petition was filed. 2. Learned counsel for the petitioner submits that the tax proposal related to a mismatch between the petitioner's GSTR 3B returns and the auto populated GST...
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THDC INDIA LIMITED


(Authority for Advance Ruling, Uttarakhand | Jun 19, 2024)

Note: An appeal against this ruling lies before the appellate authority for advance ruling under Section 100 (1) of the Uttarakhand Goods and Services Tax Act, 2017, constituted under Section 99 of the Uttarakhand Goods and Services Tax Act, 2017, within a period of 30 days from the date of service of this order. PROCEEDINGS This is an application under Sub-Section (1) of Section 97 of the Central Goods & Service Tax Act, 2017 and Uttarakhand State Goods & Service Tax Act, 201...
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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

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Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)