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ORDER In this writ petition, an assessment order is challenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. The petitioner asserts that he was unaware of proceedings culminating in the order impugned herein because such order was uploaded on the “View Additional Notices and Orders” tab on the GST portal and not communicated to the petitioner through any other mode. 3. By pointing out that the tax demand...
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ORDER An order in original dated 01.03.2024 is assailed on the ground of breach of principles of natural justice. 2. The petitioner states that he was unaware of proceedings until recently since the notices and order were uploaded in the GST portal and not communicated to the petitioner through any other mode. The present writ petition was filed in the said facts and circumstances. 3. Learned counsel for the petitioner submits that the confirmed tax proposal pertains to the allege...
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ORDER An order in original dated 01.12.2023 is assailed both on the ground of denial of reasonable opportunity and on the ground of non application of mind. After issuing show cause notice dated 14.09.2023, the order impugned herein was issued on 01.12.2023. The petitioner asserts that he was not aware of these proceedings until the petitioner's bank account was attached. 2. Learned counsel for the petitioner submits that the tax proposal pertains to the difference between Input T...
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ORDER An order dated 17.10.2023 is challenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. Upon scrutiny of the petitioner's return, a notice in Form GST ASMT - 10 was issued on 08.03.2022. This was followed by an intimation dated 30.04.2022 and a show cause notice dated 11.07.2022. The petitioner asserts that he was unaware of these proceedings. 2. Learned counsel for the petitioner submits that the matter pertains t...
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ORDER This matter is taken up by hybrid mode. 2. Mr. Sunil 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 Parties. 3. In that view of the matter, the delay in Petitioner’...
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ORDER An order in original dated 19.12.2023 is challenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. The petitioner is a developer. It asserts that Input Tax Credit (ITC) accrued from financial year 2017-2018 until April 2022 in an aggregate sum of Rs.11,46,060/-. Since the petitioner did not have any outward supplies, it is stated that the petitioner reversed the available ITC in May 2022. On account of not being aw...
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CEAT LIMITED vs. STATE OF GUJARAT & ANOTHER


(Gujarat High Court | Apr 25, 2024)

ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Bharat Raichandani with learned advocate Mr. Love Sharma for learned advocate Mr. Aditya Parikh for the petitioner, learned Assistant Government Pleader Ms. Shrunjal Shah respondent No.1 and learned advocate Mr. Utkarsh Sharma for respondent No. 2. 1.1 Rule, returnable forthwith. Learned advocate for the respective parties waives service of notice of Rule on behalf of the respective respond...
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ORDER The order in original dated 28.07.2023 is challenged in this writ petition. 2. The petitioner provides goods transport agency services. The petitioner asserts that the services provided by him fall within the reverse charge mechanism under applicable GST enactments. It is further submitted that the petitioner was not aware of proceedings commencing by issuance of show cause notice dated 12.07.2022 because the notices and order were uploaded on the GST portal, but not communicate...
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SARACA LABORATORIES LTD. vs. THE UNION OF INDIA AND OTHERS


(Andhra Pradesh High Court | Apr 25, 2024)

ORDER PER HON’BLE SRI JUSTICE RAVI NATH TILHARI Heard Sri Vivek Chandra Sekhar S, learned counsel for the petitioner and Sri Josyula Bhaskara Rao, learned Central Government counsel for the respondent No. 1 and Sri T. C. D. Sekhar, learned Government Pleader for Commercial Tax appears for the respondent Nos. 2 and 3. 2. This writ petition under Article 226 of the Constitution of India has been filed for the following relief:- “For the reasons stated above, it is hu...
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ORDER An order in original dated 10.09.2023 is assailed on the ground that the petitioner did not have 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 because the notices and impugned order were only uploaded on the portal and not communicated to the petitioner through any other mode. The petitioner states that he became aware of the order only upon receipt of a communication r...
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10
May
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F
S
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)).