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JUDGMENT HIRANMAY BHATTACHARYYA, J.:- 1. This writ petition is at the instance of a registered person under the West Bengal Goods and Service Tax Act, 2017 (for short “the 2017 Act”) and is directed against the order of the Additional Commissioner, State Tax, West Bengal, Siliguri Circle dated November 14, 2014 vide Appeal Case No. GST/APP/174/2024-2025 thereby affirming the penalty order dated May 22, 2024 passed by the Proper Officer & Deputy Commissioner of State Ta...
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PRABIN JHA vs. UNION OF INDIA


(Gauhati High Court | Apr 3, 2025)

ORDER Heard Mr. H. R. A. Choudhury, learned Senior Counsel assisted by Mr. A. Chaudhury, learned counsel for the petitioner. Also heard Mr. S. C. Keyal, learned Standing Counsel, GST for the respondent/Union of India. 2. This is an application under Section 483 of BNSS, 2023 praying for grant of bail to the accused/petitioner, who has been arrested in connection with Case No. DGGI/INT/INTL/259/2025, under Section 132(5) of the Central Goods & Services Tax Act, 2017. 3. The pet...
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ORDER This writ petition has been filed to direct the 2nd respondent to consider the representation dated 03.10.2022 and sanction the refund of IGST Rs. 18,78,728 paid on export of goods vide Shipping Bill no.2481515 dated 17.06.2021 within a specific time frame as may be specified by this Court along with applicable interest as per Section 56 of CGST Act, read with Rule 96 of CGST Rules, 2017. 2. Ms.Revathi Manivannan, learned Senior Standing counsel, takes notice on behalf of the re...
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ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Chetan K. Pandya for the petitioner and learned Assistant Government Pleader Ms.Shrunjal Shah for the respondents. 2. Issue notice forthwith. Learned Assistant Government Pleader Ms. Shrunjal Shah waives service of notice on behalf of the respondents. 3. By this petition under Article 227 of the Constitution of India, the petitioner has challenged the show cause notice dated 2.11.2022 for ...
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ASHISH METALS vs. UOI & ANOTHER


(Delhi High Court | Apr 3, 2025)

ORDER PER 1. This hearing has been done through hybrid mode. 2. This is a petition under Article 226 of the Constitution of India challenging the impugned Order-in-Appeal dated 10th December, 2024 (‘OIA’). 3. A Show Cause Notice dated 22nd September, 2022 (‘SCN’) was issued to the Petitioner by Respondent No.2/Department on the ground that the Petitioner had availed excess Input Tax Credit (‘ITC’) to the tune of Rs. 79,76,771.52/ -. The case of ...
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G.R. NIRMOLIA AND CO. vs. UNION OF INDIA & OTHERS


(Gauhati High Court | Apr 3, 2025)

JUDGMENT & ORDER [ORAL] The petitioner has approached this Court by the instant writ petition, preferred under Article 226 of the Constitution of India, on the premise that its GST Registration under the Central Goods and Services Tax [CGST] Act, 2017 has been cancelled by an Order dated 10.02.2021 pursuant to issuance of a Show Cause Notice dated 05.01.2021. The assail is made inter-alia on the grounds that the manner in which the GST Registration has been cancelled is arbitrary and ...
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ORDER This Writ Petition has been filed seeking to quash the impugned proceedings of the second respondent in ASMT-13 in GSTIN. 33ANJPM3606L1ZX / 18-19 for the Tax Period October 2018 - March 2019 dated 26.12.2020. 2. With the consent of both sides, this Writ Petition is disposed of, at the admission stage itself. 3. The case of the petitioner is that he failed to file the monthly returns in GSTR - 3B for the months from October 2018 to March 2019 within the due date. Therefore, t...
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PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner under Article 226/227 of the Constitution of India challenging the order bearing Order No. 04/2024-25 dated 14th January, 2025 and the Review Order bearing No. 12/2023-24 dated 21st July, 2024, passed by the Commissioner, Delhi West, CGST Commissionerate- Respondent No. 1 under the Central Goods And Service Tax Act, 2017 (hereinafter referred as the ...
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AMIT KASHYAP vs. PRINCIPAL SECRETARY & OTHERS


(Himachal Pradesh High Court | Apr 3, 2025)

ORDER Tarlok Singh Chauhan, Judge The instant petition has been filed for grant of the following substantive reliefs:- “(a) Quash Notification No. EXN-F(10)-42/2017-Vol.-II dated 19.10.2024 (Annexure P-8) issued by respondent No. 1 as being premature and ultra vires of the CGST Act, 2017 since Group ‘A’ officers are available in the State of Himachal Pradesh. (b) Quash Corrigendum No. EXN-F(10) 14/2024 dated 21.11.2024 (Annexure P-11 colly) as ultra vires of ...
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TATA STEEL LTD. vs. STATE OF JHARKHAND & OTHERS


(Jharkhand High Court | Apr 3, 2025)

Per Deepak Roshan, J. 1. The instant writ application has been preferred by the petitioner for following reliefs; (i) For the issuance of an appropriate writ / order/ direction, or a writ in the nature of certiorari, quashing and setting aside the appellate order dated 25.10.2023 (Annexure 8) and the refund rejection order in Form RFD-06 dated 16.5.2023 along with a detailed order dated 15.5.2023 (Annexure - 6 and 6/1) since the rejection of refund of the Petitioner is based in extran...
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11
May
S
M
T
W
T
F
S
11 May

☑ Monthly | GSTR-1

GSTR-1 for the m/o Apr 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 May

☑ Monthly | GSTR-5

GSTR-5 for the m/o Apr 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Apr 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Apr 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).