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  12,903 Results

VISHAL KUMAR ARYA vs. UNION OF INDIA


(Calcutta High Court | Feb 18, 2025)

1. Learned counsel for the petitioner submits that the petitioner is in custody since 1st February, 2025 despite having appeared before the authority on 31st January, 2025 and cooperating in investigation. The arrest of the petitioner is in violation of section 36 of the BNSS as well as the instruction dated 17th August, 2022 as amended on 13th January, 2025. The memorandum of arrest is not attested by a member of the petitioner’s family or a respectable member of the locality where the...
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ORDER HON'BLE PIYUSH AGRAWAL, J. Heard learned counsel for the petitioner and learned Standing Counsel for the State - respondents. The instant writ petition has been filed for quashing the impugned order dated 10.04.2023 passed by the respondent no. 2 in Defective Appeal No. GST- 0010/2023/D. Learned counsel for the petitioner submits that the appeal of the petitioner has been rejected without entering into the merits for non-compliance of section 107(6)(b) of the GST Act...
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PVK CONSTRUCTIONS vs. UNION OF INDIA & OTHERS


(Madras High Court | Feb 17, 2025)

COMMON ORDER The petitioner has preferred these writ petitions challenging the impugned order in Form GST DRC-07 dated 23.08.2024 along with the consequential rejection order of the rectification applications dated 13.01.2025, issued by the third respondent. 2. The learned counsel for the petitioner submits that the petitioner is a proprietorship concern engaged in the business of construction and works contract services, bearing GSTIN 33ADLPV4419QIZS. The respondents conducted a surp...
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ORDER Heard Mrs.C.Meenakrithika, learned counsel appearing for the petitioner and Mr.V.Prashanth Kiran, learned Government Advocate (T) on behalf of the respondents. 2. The challenge in this Writ Petition is to the order dated 30.06.2023 passed by the first respondent and the consequential impugned communication dated 05.01.2024 along with Form GST DRC -13 issued by the first respondent to the second respondent towards attachment of petitioner's current Banking Account and to quas...
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COMMON ORDER These Writ Petitions have been filed seeking to quash the impugned proceedings of the second respondent in ASMT-13 in Reference No. 33AAMFH8606F1ZE/Tax Period February 2023, dated 19.04.2023 and in ASMT-13 in Reference No.33AAMFH8606F1ZE/Tax Period April 2023, dated 28.06.2023, respectively. 2. With the consent of both sides, these Writ Petitions are disposed of, at the admission stage itself. 3. The case of the petitioner is that she failed to file the monthly return...
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GOLDEN ENTERPRISES vs. THE ASSISTANT COMMISSIONER


(Madras High Court | Feb 17, 2025)

ORDER PER The challenge in this writ petition is to the order dated 27.01.2025 passed by the respondent, cancelling the GST registration of the petitioner, on the ground that the petitioner has not conducted any business in the declared place of business. 2. Mrs. K. Vasanthamala, learned Government Advocate (Taxes), takes notice on behalf of the respondent. 3. By consent of the parties, the main Writ Petition is taken up for disposal at the time of admission stage itself. 4. T...
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1. The instant writ petition has been filed, inter alia, praying for adjustment of an amount of Rs. 6,86,652/- paid by the petitioners on the basis of the demand raised by the respondents in Form GST DRC-07 dated 23rd March, 2023. 2. The petitioners’ case proceeds on the premise that a show-cause notice under Section 73 of the Central Goods and Services Tax Act, 2017 as well as West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the “said Act”) dated...
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ORDER HON'BLE PIYUSH AGRAWAL, J. Heard Shri Suyash Agarwal, learned counsel for the petitioner and learned ACSC for the State - respondents. The instant writ petition has been filed against the impugned order dated 03.04.2024 passed by the Additional Commissioner, Grade - 2, Saharanpur as well as the impugned order dated 06.3.2024 passed by the Assistant Commissioner, Sector - 2, Mobile Squad - 1, Saharanpur. Learned counsel for the petitioner submits that the petitioner i...
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FIROZ vs. ASSISTANT COMMISSIONER, BALLY SALKIA OTHERS


(Calcutta High Court | Feb 17, 2025)

ORDER Raja Basu Chowdhury , J : 1. Affidavit of service filed today is taken on record. 2. Challenging the order dated 07th August, 2023, cancelling the registration of the petitioner under the WBGST/CGST Act, 2017 (hereinafter referred to as the said Act) as also the order dated 5th September, 2024 passed by the appellate authority under the provisions of Section 107 of the said Act refusing to interfere with the order of cancellation of registration, the instant writ petition ha...
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ITI LTD vs. THE UNION OF INDIA AND OTHERS


(Gauhati High Court | Feb 17, 2025)

ORDER ( Vijay Bishnoi , C. J. ) This writ petition is preferred on behalf of the petitioner essentially challenging the validity of Section 16(4) of the Central Goods and Services Tax Act, 2017 (hereinafter to be referred as “CGST Act”). The petitioner has prayed for quashing and setting aside the Notification dated 31.03.2023 issued by the Ministry of Finance (Department of Revenue), whereby the time limit was extended for passing the orders under Section 73 of the CGST A...
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24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)