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JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 15.03.2024, whereby, a demand has been created against the Petitioner on account of alleged excess claim of Input Tax Credit for the financial year 2018-2019. 2. The impugned order also records that no reply or explanation has been received from the taxpayer. 3. Learned counsel for the Petitioner submits that reply was filed, though belated, on 10.03.2024, before the impugned order was passed. However, the ...
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JUDGMENT (T.S. SIVAGNANAM, C.J.) 1. This intra-Court appeal by the writ petitioner is directed against the order dated 4th April, 2024 in W.P.A. 7869 of 2024 by which the challenge to the adjudication order passed by the authority dated 15th December, 2023 was rejected directing the appellant to avail the statutory appellate remedy. The appellant being aggrieved by such order, has preferred the present appeal 2. We have elaborately heard the submission of Mr. Agarwal, learned advo...
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1. The instant writ petition under Article 226 of the Constitution of India challenges the search and seizure order dated January 4, 2018, the subsequent proceedings wherein the notice was issued on February 8, 2021 and the order dated September 1, 2021 passed under Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as "the Act"). The writ petition also challenges the order passed in appeal dated January 6, 2023. 2. The main thrust of the p...
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AVSHESH KUMAR vs. UNION OF INDIA AND OTHERS


(Allahabad High Court | May 20, 2024)

ORDER 1. Heard Shri Utkarsh Malviya, learned counsel for the petitioner, Shri Gaurav Mahajan, learned counsel for the revenue and Shri Gopal Verma, learned counsel for the Union of India. 2. Challenge has been raised to the adjudication order dated 23.3.2023 passed by the Assistant Commissioner, Central Goods and Services Tax & Central Excise Division-Farrukhabad, whereby demand of tax Rs. 15,64,083/-, and equal amount of two penalty (under Section 78 of the Finance Act, 1994 read...
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JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 30.11.2022 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 01.07.2017 and also impugns Show Cause Notice dated 30.05.2022. 2. Petitioner was engaged in the business of plastic granules, pvc compound etc. and possessed GST Registration under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act). 3. Petitioner submitted an application d...
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JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 07.12.2023 whereby the impugned Show Cause Notice dated 25.09.2023, proposing a demand of Rs. 5,83,18,566.00 against the petitioner has been disposed of and a demand including penalty had been raised 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 for re...
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ELORA TOBACCO COMPANY LIMITED vs. UNION OF INDIA & OTHERS


(Madhya Pradesh High Court | May 20, 2024)

ORDER PER   JUSTICE SUSHRUT ARVIND DHARMADHIKARI With Consent of the parties, heard finally at motion stage. The present writ petition has been filed by the petitioner seeking following reliefs :- "(i) Allow the present Writ Petition; (ii) Issue an appropriate writ/ orders/ directions in the nature of Mandamus directing the Respondents to release/ provide the original copy of documents seized by the Respondent from the premises of the Petitioner during various se...
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AMIRUL ISLAM vs. THE STATE OF WEST BENGAL & OTHERS


(Calcutta High Court | May 20, 2024)

ORDER Affidavit-of-service filed in Court today is taken on record. The writ petitioner being aggrieved by the cancellation of his registration being no. 19AAYPI5879F2ZS under the West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the WBGST Act) has filed this writ petition. The petitioner says that only on the ground that he was unable to file the return for consecutive six months, the registration of the petitioner has been cancelled. The petitioner says that o...
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JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner seeks quashing of Show Cause Notice dated 27.03.2024, whereby the GST registration of the petitioner has been suspended. 2. The Show Cause Notice dated 15.02.2024 was issued to the petitioner proposing to cancel its GST registration. The notice also suspended the GST registration w.e.f. 15.02.2024. 3. Pursuant to the said Show Cause Notice, petitioner appeared before the Proper Officer on 22.02.2024, whereupon the suspension w...
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ORDER 1. The present writ petition has been filed, inter alia, praying for leave to amend/rectify the GST returns for the period April, 2018 to March, 2019 either through Online or manual mode. 2. It is noticed that the order under Section 73 of the West Bengal Goods and Services Tax Act, 2017 (here in after referred to as the “said Act”) had been passed on 2nd November, 2023 for the Financial Year 2018-19. The said order is an appealable order. 3. Mr. Sanyal, learned ...
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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)