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ORDER 1. Heard Sri Rishi Raj Kapoor, learned counsel appearing on behalf of the petitioner; Sri Abrar Ahmad, learned counsel appearing on behalf of respondent no.1 and Sri Amit Mahajan, learned counsel appearing on behalf of respondent no.2 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the order dated 15.4.2024 passed by the respondent no.2 under Section 73(9) of the Central Goods and Services Tax Act, 2017 (herei...
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ORDER 1. Challenging the order dated 29th April 2024 passed under Section 73 of the WSBGST /CGST 2017 (hereinafter referred to as the “said Act”) for the tax period from November 2018 to March 2019, whereby the ITC claimed by the petitioner on the basis of the returns filed under Section 39 of the said Act in Form GSTR 3B beyond the due date, had been disallowed, the instant writ petition has been filed. 2. Mr. Thakur, learned advocate appearing for the petitioner by drawi...
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ORDER HON'BLE ROHIT RANJAN AGARWAL, J. 1. Heard Ms. Pooja Talwar, learned counsel for the petitioner and Sri Arvind Kumar Mishra, learned Standing Counsel for State. 2. Through this writ petition, a challenge has been made to order dated 16.06.2022 passed by Commercial Tax Officer, Sector-3 (Mobile Squad), Etah exercising power under Section 129(1) of the State Goods and Service Tax Act, 2017 and order dated 24.06.2022 under Section 129(3) and also quashing has been ...
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JUDGMENT Petitioner challenges Exhibit-P7 order dated 08.08.2024 issued under Section 73 (9) of the Central Goods and Services Tax Act/Kerala Goods and Services Tax Act, 2017. 2. In the proceedings related to the financial year 2019-20, noticing that there was excess input tax availed by the petitioner for the said year, a show cause notice was issued on 16.05.2024. However, there was no response from the petitioner’s side, and thereafter, a reminder notice was issued on 24.06.2...
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ORDER This Writ Petition has been filed challenging the interest demand order dated 30.12.2023, passed by the fourth respondent. 2. The learned counsel for the petitioner submits that Section 128A of CGST Act provides for the waiver of interest or penalty or both relating to a demand under Section 73 of CGST Act for the period from July 2017 to March 2018. The respondents, however, passed the impugned order without considering this provision. The main grievance of the petitioner is th...
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LIMRA TRADERS vs. THE STATE OF JHARKHAND & OTHERS


(Jharkhand High Court | Mar 4, 2025)

JUDGMENT 1. These writ petitions involve identical facts and the same are disposed of by this common order. 2. The petitioner-firm has approached this Court for quashing of the adjudication order including summary of demand passed by adjudicating authority i.e. 5th Respondent, wherein adjudication orders have been passed under Section 74 of the Jharkhand Goods and Services Tax Act, 2017 [hereinafter referred to as ‘JGST Act, 2017’ for short] without granting any opportunit...
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X'SS BEVERAGE CO. vs. THE STATE OF ASSAM & OTHERS


(Gauhati High Court | Mar 4, 2025)

JUDGMENT These writ petitions are filed by the petitioners unit assailing the Show Cause Notice dated 17.02.2022 and impugned order dated 14.07.d2022 passed by the Joint Commissioner of State Tax, classifying the products manufactured by the writ petitioners under Customs Tariff Head 2202 10 90 rejecting the claims of the petitioners that the products are to be classified under Customs Tariff Head 2202 99 20. Since separate proceedings were initiated and orders passed for different financ...
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P. C. 1. Leave is granted to the Petitioners to join the Director General of GST Intelligence (DGGI) as party Respondent No.6. The amendment shall be carried out within a period of one week from today and the amended copy of the Petition shall be served on the newly added Respondent as well as the other Respondents within a period of one week thereafter. 2. The issue involved in the present Petition is whether the Goods and Service Tax can be levied on the assignment of leasehold righ...
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P. C. 1. Leave is granted to the Petitioners to join the Director General of GST Intelligence (DGGI) as party Respondent No.6. The amendment shall be carried out within a period of one week from today and the amended copy of the Petition shall be served on the newly added Respondent as well as the other Respondents within a period of one week thereafter. 2. The issue involved in the present Petition is whether the Goods and Service Tax can be levied on the assignment of leasehold righ...
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JUDGMENT ( Judgment of the Court was delivered by T. S. SIVAGNANAM , C. J. ) 1. This intra-Court appeal by the appellants/writ petitioners is directed against the interim order dated 8th January, 2025. The said writ petition was filed by the appellants for varied prayers. The first of such prayer was to declare Rule 31A(3) of the Central Goods and Services Tax Rules, 2017 and West Bengal Goods and Services Tax Rules, 2017 along with Circular No.27/01/2018-GST dated January 4, 2018 to ...
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25
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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)