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ORDER The present writ petition is filed challenging the impugned order dated 16.03.2024 relating to the assessment year 2018-19. 2. It is submitted by the learned counsel for the petitioner that the petitioner is carrying on lodging and boarding business and is registered under the Goods and Services Tax Act, 2017. During the relevant period 2018-19, the petitioner filed its returns and paid the appropriate taxes. However, on scrutiny of returns inter-alia the following dis...
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ORDER PER 1. The writ petitioner has approached this Court and seeks to invoke our jurisdiction under Article 226 of the Constitution, assailing the order passed by the Additional Commissioner acting as the appellate authority under the Central Goods and Services Tax Act, 2017 [“CGST”]. 2. The appeal of the writ petitioner had been instituted in respect of an order passed by the Superintendent, CGST dated 22 February 2023 and 29 December 2023. As per the recordal of facts ...
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PARIJA ENTERPRISES vs. STATE OF ODISHA AND OTHERS.


(Orissa High Court | Jan 30, 2025)

JUDGMENT ARINDAM SINHA, ACJ. 1. Mr. Jena, learned advocate appears on behalf of petitioner and submits, application has been filed by his client for amendment, to include annexure-1 as challenged in the writ petition. 2. Mr. Das, learned advocate, Additional Standing Counsel appears on behalf of State and in fairness submits, he will meet all points of challenge. 3. The application is allowed. It is treated as part of the petition to dispense with necessity of filing consolida...
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PER DEEPAK ROSHAN, J. Heard learned counsel for the parties. 2. The instant writ application has been preferred by the petitioner praying therein for the following reliefs: a. For issuance of an appropriate writ, order or direction, directing upon the Respondents to show cause as to why the refund application of the Petitioner has not been processed which pertains to refund of the pre-deposited amount with the government exchequer in order to maintain the appeal under Section 107 ...
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P.C. 1. The above Writ Petition has been filed, inter alia, seeking to quash and set aside the ex-parte Order bearing reference No. ZD2708240638620 dated 22nd August, 2024 passed by Respondent No.3 in Form DRC/07 (Exh. A to the Petition). In the alternative, it is prayed that Respondent No.3 be directed to decide the Rectification Application bearing No. ARN AD270924011050K dated 16th September, 2024 filed by the Petitioner (Exh. J to the Petition). 2. The short point on which the ex-...
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PER DEEPAK ROSHAN, J. The petitioner has filed the instant writ application for following reliefs:- (a) A writ of and/or order and/or direction in the nature of writ of mandamus, or a writ of certiorari or any other appropriate writ, order or direction to quash the impugned Order No. 1826 dated 13.12.2019 passed by Joint Commissioner of State Tax (Appeals), Dhanbad Division, Dhanbad; (b) For a declaration that the impugned order No. 1826 dated 13.12.2019 passed by Joint Commission...
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JMD ALLOYS LTD. vs. UNION OF INDIA & OTHERS


(Patna High Court | Jan 30, 2025)

JUDGMENT ( Per : HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD ) This writ application has been preferred seeking the following reliefs : - “(a) For the issuance of appropriate writ and quashing/ setting aside of the Order- in Appeal No 51/ Pat/ GST/ Appeal/ 2023-24, dated 22.05.2023, passed by the Addl Commissioner (Appeal) of CGST & C. Ex, Patna, rejecting petitioner’s Appeal, seeking seamless transfer of CENVAT Credit in relation to Excisable Goods in transit on t...
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ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Learned advocates for the parties were heard exhaustively on 24.01.2025. As the Court was not inclined to interfere with the matter, time was sought by the learned advocate for the petitioner to take instructions and therefore, the matter was adjourned to today. 2. When the matter was taken up for hearing, learned advocate for the petitioner submitted that he has instruction to invite an order on merits. Thereafter, the...
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COMMON ORDER: As all the four Writ Petitions relate to the same issues, they are being disposed of, by way of a common order. 2. The petitioners are engaged in the business of manufacturing, distributing and branding of edible oils and specialty fats in India. In the process of the manufacture of these products, the petitioners had sourced various raw materials on which GST had already been paid. It so transpired that the rate of GST payable on edible oils and specialty fats was lower...
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THYSSENKRUPP INDUSTRIAL SOLUTIONS (INDIA) PRIVATE ..


(Authority for Advance Ruling, Gujrat | Jan 29, 2025)

Brief facts: Thyssenkrupp Industrial Solutions (India) Private Limited, 4th floor A-401, 4th floor, Star Residency, Vasna Bhayli Road, Bhayli, Vadodara, Gujarat 391410 now known as Thyssenkrupp Uhde India Private Limited] is engaged in Engineering, Procurement and Construction (‘EPC’) jobs, as well as Engineering, Procurement and Construction Management services in the areas of Ammonia Storages, Nitric Acid, Urea, DMT etc. and is also involved in the setting up of Chlor Alkali...
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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)