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ORDER An order in original dated 20.11.2023 is challenged in this writ petition. 2. Upon scrutiny of the petitioner's returns, a notice in Form GST ASMT 10 was issued to the petitioner on 20.04.2023. The petitioner replied thereto on 25.05.2023. By asserting that the subsequent notice was not brought to the notice of the petitioner by the accountant concerned, the petitioner states that he was unable to respond to the show cause notice or participate in proceedings. The impugned o...
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VAJI MOTOR vs. ASSISTANT COMMISSIONER (ST)


(Madras High Court | Apr 29, 2024)

ORDER An order in original dated 27.07.2023 is challenged in this writ petition on the ground that the petitioner did not have a reasonable opportunity to contest the tax proposal on merits. 2. The petitioner is a dealer in agricultural implements and spare parts relating thereto. According to the petitioner, he was unaware of proceedings culminating in the impugned order because the notice and order were uploaded in the “View Additional Notices and Orders” tab on the GST ...
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VIJAYA TRADING COMPANY vs. STATE OF KARNATAKA & OTHERS


(Karnataka High Court | Apr 28, 2024)

ORAL ORDER In this petition, the petitioner seeks the following reliefs: "a) Issue a writ of Certiorari setting aside the Show Cause Notice dated 16.12.2023 issued in FORM GST DRC-01, bearing Case Id No. AD2912230167445/12/12/2023, issued by the Respondent No. 2 herein. marked as Annexure-D; b) Issue a writ of Certiorari setting aside the impugned order under Sec 73 (9) of the CGST and KGST Act, 2017 r/w 142 of the GST rules, dated 15.04.2024 bearing Case Id no. AD29122301674...
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SHRI DONGARMAL JAIN, PROPRIETOR. M/S. SHRADDHA TRA..


(Appellate Authority for Advance Ruling, Chhatisgarh | Apr 26, 2024)

PROCEEDLNGS (Under Section 101 of the Central Goods &Services Tax Act,2017 and Chhattisgarh Goods &Services Tax Aet,20171 1. At the outset, we would like to make it clear that the provisions of the Central Goods & Services Tax Act, 2017 (here-in-after referred to as the “CGST Act”) & the Chhattisgarh Goods & Services Tax Act, 2017 (here-in-after referred to as the “SGST Act” or “CGGST Act”) are mirror images of each other except ...
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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&...
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ORDER This matter is taken up by hybrid mode. 2. Mr. S. Mishra, learned Standing Counsel (Ct & GST) 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 Party. 3. In that view of the matter, the delay in Petitioner’s inv...
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JUDGMENT SANJEEV SACHDEVA, J.(ORAL) 1. Petitioner impugns order dated 15.03.2024 whereby the application of the petitioner seeking cancellation of the GST registration has been dismissed on the ground that some discrepancies were found in the returns and the reply submitted by the petitioner was not found satisfactory and also the fact that the petitioner did not attend the personal hearing. 2. Learned counsel for the petitioner submits that petitioner had duly uploaded all the re...
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ORDER An order dated 30.09.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. By asserting that the petitioner was unaware of the show cause notice and impugned order because the said communications were only uploaded on the 'View Additional Notices and Order' tab of the GST portal and not communicated to the petitioner through any other mode, the present writ petition was filed. 3. Learned couns...
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ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. By way of this petition under Article 226 of the Constitution of India, the petitioner has prayed for quashing and setting aside the order dated 01.05.2023 passed by the respondent authority for cancellation of registration on the ground that the order contains only one line reason. 2. Pursuant to the notice issued by this Court, learned Assistant Government Pleader Mr.Raj Tanna for the respondent submitted that notice ...
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ORDER An order in original dated 10.10.2023 is challenged on the ground of breach of principles of natural justice. 2. By asserting that the petitioner was unaware of proceedings culminating in the impugned order until the petitioner was informed that his bank account was frozen, the present writ petition is filed. 3. Learned counsel for the petitioner submits that the tax proposal which was confirmed by the impugned order relates to reversal of Input Tax Credit on account of bela...
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