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ORDER PER Petitioner has filed the present petition seeking for setting aside of the order of adjudication bearing Reference No. CTO/LGSTO-51/LR/D&R-04/2023-24 dated 02.05.2023 passed by the respondent, copy of which is produced at Annexure-A. 2. It is the case of the petitioner that there were certain discrepancies between the ITC claimed as per GSTR-3B and GSTR-2A and noticing such discrepancies, the Authority has adjudicated and directed excess claim of ITC to be reversed. ...
Summarize this case by TaxGPT in
ORDER PER The petitioner has called in questioned the liability of the petitioner as per order dated 29.12.2023 passed under Section 73 (9) of the Central Goods and Services Tax / Karnataka Goods and Services Tax Act, 2017 (for short 'CGST/KGST Act') by respondent No. 1 for the tax periods of 2017-18 and 2018-19. The petitioner has also sought for setting aside of the notification dated 13.07.2022 at Annexure-'N' as well as notification dated 06.04.2023 at Annexure-'P&...
Summarize this case by TaxGPT in
COMMON ORDER These three writ petitions are directed against orders in original pertaining to assessment periods 2019-2020, 2020-2021 and 2021-2022, respectively. Upon receipt of show cause notices dated 09.12.2023, the petitioner asserts that it replied on 04.01.2024 and dealt with the four tax proposals. The orders impugned herein were issued after offering personal hearing to the petitioner. 2. Learned counsel for the petitioner submits that tax proposals were made under four heads...
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ORDER The petitioner appears to be a Government contractor, who had rendered service to the Government Departments. It appears that the petitioner had paid the tax, although a portion of the tax payable by the petitioner was deducted by the concerned department and was reflected in Form GSTR-07 under Rule 61 of the TNGST Rules, 2017 read with Section 15 of the TNGST Act, 2017. Later, the department realised that the petitioner had not paid tax and had recovered the amount from the petitio...
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ORDER An order in original dated 07.07.2023 is challenged on the ground that the petitioner was not provided a reasonable opportunity to contest the tax demand on merits. 2. The petitioner asserts that he was unaware of proceedings culminating in the impugned order dated 07.07.2023 because the notice and the impugned order were uploaded in the “View Additional Notices and Orders” tab on the GST portal and not communicated to the petitioner through any other mode. The petit...
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K.S. PAREED vs. STATE OF KERALA & OTHERS


(Kerala High Court | Jun 4, 2024)

JUDGMENT This batch of writ petitions contains three sets of cases. In some cases, the respective supplier had remitted the tax (GST) but not reflected in their return GSTR due to some technical reasons. Another set of petitioners are those who have received the goods or services and have valid tax invoices, proof of payment of the value of goods along with the GST component to the respective suppliers, but the respective suppliers had not remitted the GST on the supply made by them to th...
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ORDER An order in original dated 07.07.2023 is challenged on the ground that the petitioner was not provided a reasonable opportunity to contest the tax demand on merits. 2. The petitioner asserts that he was unaware of proceedings culminating in the impugned order dated 07.07.2023 because the notice and the impugned order were uploaded in the “View Additional Notices and Orders” tab on the GST portal and not communicated to the petitioner through any other mode. The petit...
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COMMON ORDER By this common order, the above five Writ Petitions are being disposed of, in the light of the order passed by the Division Bench of this Court vide order dated 08.01.2024 in a batch of Writ Petitions starting from W.P.No.30974 of 2022 in the case of Tvl.A.Venkatachalam vs. The Assistant Commissioner (ST), Palladam II Assessment Circle, Palladam. 2. In the aforesaid order, guidelines have been issued pertaining to the show cause notice issued, which have be...
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ORDER In this writ petition, the petitioner seeks a direction to the first respondent to accept the appeal by treating the date of filing of the appeal as 18.06.2021. 2. In the above case, refund rejection order was issued against the petitioner in relation to claim for refund of IGST on ocean freight. The appeal was presented on 18.06.2021 before the appellate authority. As per Rule 108(3) of applicable GST Rules, the petitioner was required to file a hard copy of the impugned order ...
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COMMON ORDER By this common order, these Writ Petitions are disposed of, at the time of admission, with the consent of the learned counsel for the petitioner and the learned Additional Government Pleader for the respondents. The petitioner is challenging the impugned orders dated 17.10.2023 and 08.11.2023 for the Assessment Year 2017-18 and 2018-19 under the provisions of Section 73 of TNGST Act, 2017. 2. The petitioner is aggrieved by the impugned orders passed under Section 73 of TN...
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10 May

☑ Monthly | GSTR-7

GSTR-7 for the m/o Apr 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Apr 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

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)).