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ORDER ( PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA ) 1. This petition is filed under Articles 226 and 227 of the Constitution of India. The short controversy raised in this petition is that the respondent authority has not granted an opportunity of hearing to the petitioner as per provisions of Section 75(4) of the Central Goods and Service Tax Act, 2017 (‘CGST Act’, for short) while passing the order dated 01.12.2023 in Form-GST-RFD-06. 2. On perusal of the impugne...
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ORDER An order in original dated 09.11.2023 is challenged in this writ petition. Upon receipt of show cause notice dated 09.05.2023, the petitioner replied on 28.08.2023 and 31.08.2023. The impugned order was issued later on 09.11.2023. 2. Learned counsel for the petitioner referred to the impugned order at page nos.46 and 47 of the typed set of papers. As regards items 6 to 20 except items 12, 14 and 15, he submitted that all these items were subject to tax on reverse charge basis al...
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JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 31.12.2023 whereby the impugned Show Cause Notice dated 24.09.2023 proposing a demand of Rs. 17,89,56,282.00/- 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 appear...
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ORDER The petitioner assails the order of cancellation of GST registration, dated 25.08.2023 passed by the third respondent and further prays that the delay in preferring the appeal against the said order be condoned. 2. The petitioner asserts that on account of the Covid-19 pandemic, the petitioner firm a faced financial crunch and, therefore, the personal assets of the partners of the petitioner firm were sold to settle the dues of the creditors and the bank loan availed of by the p...
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JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 28.12.2023, whereby the impugned Show Cause Notice dated 24.09.2023, proposing a demand of Rs. 7,86,84,337.00 against the Petitioner has been disposed of and a 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 appea...
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JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 19.12.2023 whereby the impugned Show Cause Notice dated 23.09.2023, proposing a demand of Rs. 15,19,68,460.00/- 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 appea...
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JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 05.04.2024 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 20.04.2023 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 07.07.2017 and also impugns Show Cause Notice dated 02.03.2023. 2. Issue Notice. Notice is accepted by learned counsel appearing for respondent. W...
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M.S. ENTERPRISES vs. THE STATE TAX OFFICER CHENNAI


(Madras High Court | Apr 23, 2024)

COMMON ORDER Assessment orders dated 13.12.2023 are assailed on the ground that the petitioner was not provided a personal hearing. 2. The petitioner is a registered person under applicable GST enactments. Upon receipt of the show cause notice dated 23.08.2023, the petitioner submitted replies dated 20.11.2023 & 06.12.2023, respectively. The impugned orders were issued thereafter on 13.12.2023. 3. Learned counsel for the petitioner referred to the petitioner's replies and ...
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ORDER An order in original dated 20.10.2023 is challenged on the ground that the petitioner was not provided a reasonable opportunity to contest the tax demand on merits. 2. The petitioner is engaged in the business of trading in readymade garments. The petitioner asserts that he was unaware of proceedings culminating in the impugned order since the notices and order were uploaded on the GST portal but not communicated to the petitioner through any other mode. 3. Learned counsel f...
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ORDER This matter is taken up by hybrid mode. 2. Heard learned counsel for the parties. 3. The Petitioner has filed this writ petition with the following prayer: “Under the aforesaid facts and circumstances, it is, there fore, the petitioner most humbly prays that this Hon'ble Court may graciously be pleased to: (i) setting aside the bank attachment order dated 28.03.2024 issued by the opposite party No.2 at Annexure-1; (ii) pass an writ order directing the o...
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13
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F
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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)).