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JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns Order-in-Original dated 29.04.2024 whereby the impugned Show Cause Notice dated 24.12.2023 proposing a demand of Rs. 7,02,71,577.00/- against the petitioner has been disposed of and a demand including penalty has been created against the petitioner for Financial Year 2018-19. The order has been passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act). 2. Issue notice. Not...
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JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 27.01.2021 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 01.07.2017 and also impugns Show Cause Notice dated 13.01.2021. 2. Issue notice. Notice is accepted by learned counsel appearing for respondent. With the consent of the parties, petition is taken up for final disposal today. 3. Petitioner is a Hindu Undivided Family (HUF) and possessed GST Registration b...
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JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 17.04.2024 whereby the impugned Show Cause Notice dated 27.12.2023 proposing a demand of Rs. 7,30,212.00/- against the petitioner has been disposed of and a demand including penalty has been created against the petitioner. The order has been passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act). 2. Issue notice. Notice is accepted by learned counsel appeari...
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ORDER 1. Heard Sri Suyash Agrawal, learned counsel for the petitioner and Sri Ankur Agrawal, learned counsel for the revenue. 2. Challenge has been raised to the order dated 29.04.2024, passed by respondent no. 1, under Section 74 of the UP GST Act, 2017. 3. At the very outset, learned Additional Chief Standing Counsel has raised a preliminary objection as to the availability of remedy of appeal under Section 107 of the Act. 4. That objection has been met by the learned Counse...
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JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns attachment order passed under Section 83 of the Central Goods and Service Tax Act, 2017 provisionally attaching the Bank Account No. 5318491050161006 of the petitioner maintained with Yes Bank Ltd. 2. As per the petitioner the bank account was directed to be provisionally attached on 27.01.2022. Learned counsel for the petitioner submits that in terms of Section 83 (2) of the Act, the provisional attachment ceases to have ...
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JUDGMENT The appellant, who was the petitioner in W.P.(C).No.10596 of 2023 has preferred this appeal impugning the judgment dated 07.12.2023 of a learned Single Judge in the writ petition. 2. The brief facts necessary for disposal of this appeal are as follows: The appellant is a registered Private Limited Company registered as such under the Kerala Goods and Service Tax Act, 2017. It is a provider of works contract services. During the period from July, 2017 to March, 2018, the a...
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JUDGMENT Petitioner impugns attachment order passed under Section 83 of the Central Goods and Service Tax Act, 2017 provisionally attaching the Bank Account No. 1711210216080620 of the petitioner maintained with AU Small Finance Bank. 2. As per the petitioner the bank account was directed to be provisionally attached on 27.01.2022. Learned counsel for the petitioner submits that in terms of Section 83 (2) of the Act, the provisional attachment ceases to have effect after the expiry of...
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JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns attachment order passed under Section 83 of the Central Goods and Service Tax Act, 2017 provisionally attaching the Bank Account No. 1711210216080640 of the petitioner maintained with AU Small Finance Bank. 2. As per the petitioner the bank account was directed to be provisionally attached on 27.01.2022. Learned counsel for the petitioner submits that in terms of Section 83 (2) of the Act, the provisional attachment ceases...
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1. Heard Shri Mukesh Kumar Tewari, learned counsel for the petitioner and Shri Vikram Soni, learned Standing Counsel for the State. 2. By means of the instant petition filed under Article 226 of the Constitution of India, the petitioner has challenged validity of an order dated 18.03.2024 passed by the Assistant Commissioner, State Tax, Sector-2, Balrampur cancelling the GST registration of the petitioner Company. The petitioner has also challenged an order dated 03.05.2024 passed by the ...
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EFC LOGISTICS INDIA PVT. LTD.


(Authority for Advance Ruling, Odisha | May 24, 2024)

Subject: M/S EFC Logistics India Pvt Ltd (herein after referred to as the 'Applicant') having principal place of business/registered office/corresponding address At Mahatab Road, Cuttack, 753012 bearing GSTIN 21AABCE3742R2Z1 has filed an application for advance ruling under Section 97 of CGST Act, 2017 and Section 97 of the OGST Act, 2017 in FORM GST ARA-01 discharging fee of Rs. 5,000/- each under the CGST Act and the SGST Act. 1.0 The Applicant has sought ruling in respect of th...
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25
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F
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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)