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JUDGMENT (PER HON’BLE THE CHIEF JUSTICE MS. RITU BAHRI) Notice of motion. 2. Ms. Puja Banga, learned Standing Counsel, accepts notice on behalf of the State. 3. The appellant in the present case is engaged in retail and wholesale business of iron scrap and waste with its principal place of business, District Udham Singh Nagar, Uttarakhand. A copy of the registration of the appellant is Annexure no. 11. 4. The appellant had purchased goods with proper invoices, and ma...
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ORDER 1. Heard Sri Ankit Pande, learned counsel for the petitioner and Sri Pankaj Srivastava, learned Additional Chief Standing Counsel for the State. 2. By means of the instant writ petition under Article 226 of the Constitution of India, the petitioner has challenged the validity of an order dated 09.02.2022 passed by the Assistant Commissioner, Sector 12, Lucknow (B) cancelling the registration of the petitioners' proprietorship concer M/s V.P. Construction, Lucknow. The petiti...
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JUDGMENT : PER MS. RITU BAHRI, C.J. 1. Counsel for the appellant contends that, as per the impugned order dated 21.03.2024, the appellant-writ petitioner has been directed to deposit Rupees One Crore with the Proper Officer. Counsel for the appellant-writ petitioner contends that the tax demand is Rs. 1,99,58,792/-, which is the assessed amount. 2. Notice of motion. 3. Ms. Puja Banga, learned Brief Holder for the State of Uttarakhand accepts notice on behalf of respondent no. ...
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JUDGMENT: (per Hon’ble The Chief Justice Ms. Ritu Bahri) Notice of motion. 2. Ms. Puja Banga, learned Standing Counsel, accepts notice on behalf of the State. 3. The appellant in the present case is engaged in retail and wholesale business of iron scrap and waste with its principal place of business, District Udham Singh Nagar, Uttarakhand. A copy of the registration of the appellant is Annexure no.11. 4. The appellant had purchased goods with proper invoices, and mad...
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ORDER This matter is taken up by hybrid mode. 2. Mr. A Kedia, learned Junior Standing Counsel (CGST Department) appearing on an advance notice states that as long as delay in filing the revocation application is condoned, and provided the Petitioner complies with all the requirements of paying the taxes, interest, late fee, penalty etc. due, the 3B Return Form filed by the Petitioner will be accepted by the Opposite Parties. 3. In that view of the matter, the delay in Petitioner&r...
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ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) [1] By this petition under Article 226 of the Constitution of India, the petitioner has prayed for directing the respondents to grant refund of unutilized Input Tax Credit of Rs.2,42,15,906/- under the Gujarat Value Added Tax Act, 2003 (for short, “the VAT Act”) in terms of Section 142(3) of the Goods and Service Tax Act, 2017 (for short, “the GST Act”) read with Rule 15(7) of the Gujarat Value Added Ta...
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GREATER VISAKHAPATNAM SMART CITY CORPORATION LIMIT..


(Authority for Advance Ruling, Andhra Pradesh | May 2, 2024)

ORDER (Under sub-section (4) of Section 98 of Central Goods and Services Tax Act, 2017 and sub-section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017) 1. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and APGST Act, 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a re...
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A.S. ENTERPRISE vs. STATE OF GUJARAT & ANOTHER


(Gujarat High Court | May 2, 2024)

ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Learned advocate Mr. Varis V. Isani for the petitioner has tendered the draft amendment. The same is allowed in terms of the draft. To be carried out forthwith. 2. Learned advocate Mr. Varis V. Isani for the petitioner submitted that the respondent authorities have reiterated the same reasons for passing the order in Form GST MOV-11 which are recorded in passing the order in Form GST MOV- 06. It was also submitted that ...
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ORDER: (PER HON’BLE SRI JUSTICE RAVI NATH TILHARI) Heard Sri K A S V Prasad, learned counsel for the petitioner and Sri Sri A.V. Badra Naga Seshayya, learned Assistant Government Pleader for Commercial Tax for respondent Nos. 1 to 3. Notice has been accepted by learned Deputy Solicitor General of India for respondent No.4. 2. This Writ Petition under Article 226 of Constitution of India has been filed for the following relief: “pleased to issue any order or directi...
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P. C. 1. The above Writ Petitions are filed seeking quashing of impugned orders in FORM GST DRC-22 dated 5th April 2024 (Exhibit-A to the Petition). These attachment orders at Exhibit A have been issued pursuant to an attachment order passed by the GST Authorities under Section 83 of the Maharashtra Goods and Services Tax Act, 2017 (“MGST Act”), read with Central Goods and Services Tax Act, 2017 (“CGST Act”) read with Rule 159 of the Central Goo...
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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)