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SAPPHIRE FOODS INDI LTD. vs. UNION OF INDIA AND OTHERS


(Punjab and Haryana High Court | Apr 25, 2024)

ORDER SANJEEV PRAKASH SHARMA , J. ( Oral ) 1. This writ petition is wholly misconceived based on misinterpretation of the orders passed by the respondents. Against the show cause notice issued by the Commercial Tax Officer, Ward 8, Chandigarh, under Section 21 of the UTGST Act, 2017, it was informed that with regard to the said part of the issue in relation to non-payment of GST, show cause notice has also been issued by the Directorate General of Goods and Service Tax Intelligence on...
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JUDGMENT ( Judgment of the Court was delivered by T. S. Sivagnanam , CJ. ) 1. The unsuccessful writ petitioner is the appellant before us. The writ petition was filed challenging an order passed by the appellate authority under the provisions of the West Bengal Goods and Services Tax Act, 2017 dismissing the appeal filed by the appellant challenging the order passed by the adjudicating authority imposing penalty on the appellant on the ground that the e-way bill which was generated by...
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ORDER An order in original dated 28.12.2023 is challenged in this writ petition. Proceedings were initiated against the petitioner by issuing show cause notice dated 19.04.2023. Such show cause notice was replied to on 12.06.2023 and the impugned order was issued thereafter on 28.12.2023. The present writ petition was filed after filing an application for rectification of the order in original. 2. Learned counsel for the petitioner submits that proceedings in respect of all alleged di...
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ORDER It is noticed that in this Writ Petition, the petitioner has challenged the impugned Assessment order dated 20.12.2023 passed for the Assessment Year 2017-18. 2. The petitioner was issued show cause notice in DRC-01 on 28.09.2023, which has culminated in the impugned order. The impugned order reveals that the petitioner has not participated in the proceedings. The explanation forthcoming from the petitioner is that the petitioner was under audit by the second respondent under Se...
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JUDGMENT SANJEEV SACHDEVA, J. ( ORAL ) 1. Petitioner impugns order dated 28.03.2024 whereby the appeal of the Petitioner has been dismissed solely on the ground that the same is barred by limitation. Petitioner also impugns order dated 04.05.2023 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 01.07.2017 and also impugns Show Cause Notice dated 18.08.2021. 2. Issue Notice. Notice is accepted by learned counsel appearing for respondent....
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ORDER This matter is taken up by hybrid mode. 2. It is agreed by learned counsel for the parties that the issue involved in this writ petition has already been decided by a Coordinate Bench of this Court vide order dated 16.02.2024 passed in W.P.(C) No. 42015 of 2023 (M/s. Maa Tarini Traders v. State of Odisha and others) and batch of writ petitions. 3. In view of the above, this writ petition stands disposed of in terms of the observation and directions issued in M/s. Maa Tarini ...
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ORDER By this writ petition, an appellate order dated 01.04.2024 rejecting the petitioner's appeal on the ground of delay is challenged. 2. Against an order dated 21.08.2023, the petitioner presented an appeal before the appellate authority on 03.01.2024. Such appeal was rejected on the ground that the appeal was presented after the condonable period under sub-section (4) of Section 107 of applicable GST enactments. 3. Learned counsel for the petitioner invited my attention to...
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DEVI vs. DEPUTY STATE TAX OFFICER CHENNAI


(Madras High Court | Apr 24, 2024)

ORDER An order in original dated 04.08.2023 is assailed on the ground of denial of reasonable opportunity to the petitioner. 2. The petitioner asserts that she is engaged in the business of dealing in construction material. Upon receipt of show cause notice dated 24.06.2023, the petitioner replied on 25.07.2023 by stating that a commercial vehicle was purchased. 3. Learned counsel for the petitioner submits that the tipper lorry was purchased in furtherance of business and that su...
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ORAL ORDER Heard learned counsel for the parties. 2. The present Writ Petition has been filed for the following reliefs:- “(i)For quashing the Letter No. 787 dated 16.11.2019 (Annexure P6) issued by the Respondent-Executive Engineer, BUIDCo, Patna West, Patna where by and where under payment on account of increased prices of material/wages and GST Claim amount (differential tax liability) was denied to the petitioner for works executed under Agreement No. BUIDCo/SIU-2/Yo- 19...
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JUDGMENT Petitioner impugns eight orders all dated 23.12.2023 passed under Section 73 of the Central Goods and Services Tax Act, 2017 pertaining to the period 2017-18 wherein a demand has been created against the petitioner. 2. Learned counsel for the petitioner submits that the Show Cause Notice was issued to the petitioner contending that petitioner has incorrectly carried forward input tax credit amounting to Rs. 41,64,080/- as reflected at Sl. No. 6 of the Show Cause Notice and th...
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10
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F
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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)).