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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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HR ENTERPRISES vs. STATE TAX OFFICER, CHENNAI


(Madras High Court | Apr 24, 2024)

ORDER An order dated 20.07.2023 is challenged in this writ petition. 2. The petitioner is a manufacturer of hollow blocks. In relation to the purchase of a tipper lorry by the petitioner, proceedings were initiated. The petitioner asserts that he was ignorant of such proceedings because the notice and order were uploaded on the GST portal in the “View Additional Notices and Orders” tab. By asserting that the petitioner became aware of such proceedings only upon being infor...
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ZUARI FARMHUB LIMITED


(Authority for Advance Ruling, Andhra Pradesh | Apr 24, 2024)

(Under Section 101 of the Central Goods and Service Tax Act and the Andhra Pradesh Goods and Service Tax Act). At the outset, we would like to make it clear that the provisions of both the CGST Act and the APGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the APGST Act. The present appeal has been filed under Section 1...
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ARCHIPEL INDIA FOUNDATION


(Appellate Authority for Advance Ruling, Andhra Pradesh | Apr 24, 2024)

(Under Section 101 of the Central Goods and Service Tax Act and the Andhra Pradesh Goods and Service Tax Act). At the outset, we would like to make it clear that the provisions of both the CGST Act and the APGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the APGST Act. The present appeal has been filed under Section 1...
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TAMILNADU GENERATION AND DISTRIBUTION CORPORATION ..


(Appellate Authority for Advance Ruling, Tamilnadu | Apr 24, 2024)

(Passed by Tamil Nadu State Appellate Authority for Advance Ruling under Section 101 (1) of the Tamil Nadu Goods and Services Tax Act, 2017) Preamble 1. In terms of Section 102 of the Central Goods & Services Tax Act 2017 / Tamil Nadu Goods & Services Tax Act (“the Act", in Short), this Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate authori...
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1. The instant writ application has been filed, inter alia, challenging the refusal on the part of the appellate authority in refusing to condone the delay in maintaining the appeal under Section 107 of the WBGST Act, 20171 by its order dated 19th January 2024. 2. It is the petitioner’s case that being aggrieved with the determination under Section 74 of the said Act dated 26th June, 2023, the petitioner had filed an appeal under Section 107 of the said Act. Since, the appeal was fi...
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ORDER Reference is made to the order dated 16.04.2024, which reads as under:- “Electronic credit ledger of the petitioner has been blocked vide impugned letter dated 12.02.2024 (Annexure-7) apparently for non-filing of returns over a period of one year from January, 2023 till 2024 as would be revealed from another communication at (Anexure-9) which is a notice to return defaulter under Section 46 for non-filing of returns i.e. GSTR-3B. Though learned senior counsel for the petit...
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CAV COMMON JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) [1] Heard learned advocate Mr. Uchit Sheth for the petitioners and learned advocate Ms. Hetvi Sancheti for the respondents. [2] Both these petitions are preferred with a common issue challenging the notice issued by the respondent authority and therefore, the prayers made therein are also common. Both these petitions were heard analogously and are being disposed of by this common judgement and order. [4] Rule ...
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CAV JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) [1] Heard learned Senior Advocate Mr. Mihir Joshi with learned advocate Mr. Kuntal Parikh for the petitioners and learned A.G.P. Mr. Raj Tanna for the respondents. [2] Rule returnable forthwith. Learned A.G.P. Mr. Raj Tanna waives service of notice of Rule for the respondents. Having regard to the controversy in narrow compass with the consent of the learned advocates, the matter was taken for final hearing. [3] The ...
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13
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F
S
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)).