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SANYUKTA BHATTACHARJEE vs. UNION OF INDIA AND ORS


(Calcutta High Court | Apr 30, 2024)

JUDGMENT RAJA BASU CHOWDHURY, J: 1. The instant writ petition has been filed, inter alia, challenging the refusal on the part of the appellate authority to condone the delay in maintaining the appeal under Section 107 of the WBGST Act, 2017 by its order dated 28th February 2024. 2. It is the petitioner’s case that being aggrieved with the determination under Section 73 of the said Act dated 23rd August, 2023, the petitioner had filed an appeal under Section 107 of the said A...
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JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 29.12.2023 whereby the impugned Show Cause Notice dated 28.09.2023 proposing a demand of Rs. 5,46,288.00/- against the petitioner had been disposed of and demand including penalty has 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 appearing ...
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JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 30.12.2023 whereby the impugned Show Cause Notice dated 25.09.2023 proposing a demand of Rs 2,40,37,812/- against the petitioner had been disposed of and demand including penalty has 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 appearing f...
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ORDER The petitioner is aggrieved by the impugned order dated 22.11.2021 passed by the second respondent Appellate Deputy Commissioner (ST) (FAC) in AP/GST/138/2020. 2. By the impugned order dated 22.11.2021, the second respondent Appellate Deputy Commissioner (ST) (FAC) has partly allowed the appeal filed by the petitioner in AP/GST/138/2020. Relevant portion of the impugned order dated 22.11.2021 reads as under:- A careful reading of the above will reveal that the above section ...
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ORDER HON'BLE VIVEK CHAUDHARY, J. 1. Heard learned counsel for the petitioners and learned Additional Chief Standing Counsel for the State. 2. This is a writ petition under Article 226 of the Constitution of India, wherein the petitioners challenge the order in original for cancellation of registration dated 06.04.2023 and the order dated 07.02.2023 passed in appeal under Section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as "the Ac...
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ORDER 1. Learned counsel for the petitioner submits that pending this petition, Commissioner of the Central Goods and Service Tax, Delhi North has sanctioned part of the refund, however, has not granted any interest. He submits that the orders sanctioning refund do not deal with the component of interest and in any event do not hold the petitioner responsible for delay in processing the refund claim. 2. Copies of the refund sanctioned orders, one dated 27.12.2023 and four dated 28.12....
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ORDER This matter is taken up by hybrid mode. 2. Learned Standing Counsel (CT & GST 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’s invok...
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BASHIR AHMAD DAR vs. UT OF J&K AND OTHERS


(Jammu and Kashmir High Court | Apr 29, 2024)

ORDER Show cause notice was issued to the petitioner which was not responded to by him consequently leading to cancellation of registration under GST Act, 2017 vide order dated 25.02.2021. 2. Aggrieved of the order dated 25.02.2021, the petitioner preferred an appeal but that too was dismissed because of delay in submission of the appeal. Learned counsel for the petitioner submits that the petitioner has instructed him to make statement before this Court that he undertakes to deposit ...
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ORDER By these four writ petitions, orders in original pertaining to assessment periods 2017-2018 to 2020-2021 are challenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demands on merits. 2. The petitioner is engaged in the business of man power supply relating to cleaning, ripening, sorting and packing of groceries, fruits and vegetables. The petitioner asserts that he was unaware of proceedings culminating in orders impugned herein sin...
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ORDER An order in original dated 01.09.2023 and proceedings consequent thereto are challenged in this writ petition. 2. The petitioner is engaged in the business of buying and selling cloth and apparel. By asserting that the petitioner was unable to respond to the show cause notice or participate in proceedings due to the petitioner being diagnosed with cancer in 2021, the present writ petition was filed. 3. Learned counsel for the petitioner submits that the tax proposal pertains...
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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)