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ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Uchit N. Sheth for the petitioners and learned Assistant Government Pleader Ms. Shrunjal Shah for the respondents. 2. Having regard to the controversy involved which is in a narrow compass, with the consent of learned advocates for the respective parties, the matter is taken up for hearing. 3. Rule returnable forthwith. Learned Assistant Government Pleader Ms. Shrunjal Shah waives servi...
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MEHRA COMPUTER SYSTEMS LIMITED


(Authority for Advance Ruling, Tamilnadu | Feb 12, 2025)

1. Any appeal against this Advance Ruling order shall lie before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai as under Sub-Section (1) of Section 100 of CGST Act / TNGST Act 2017, within 30 days from the date on the ruling sought to be appealed is communicated. 2. In terms of Section 103 (1) of the Act, Advance Ruling pronounced by the Authority under Chapter XVII of the Act shall be binding only- (a) on the applicant who had sought it in respect of any matter ...
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JUDE FOODS INDIA PRIVATE LIMITED


(Authority for Advance Ruling, Tamilnadu | Feb 12, 2025)

1. Any appeal against this Advance Ruling order shall lie before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai as under Sub-Section (1) of Section 100 of CGST Act / TNGST Act 2017, within 30 days from the date on the ruling sought to be appealed is communicated. 2. In terms of Section 103(1) of the Act, Advance Ruling pronounced by the Authority under Chapter XVII of the Act shall be binding only- (a) on the applicant who had sought it in respect of any matter r...
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NELLAI MOTORS.


(Authority for Advance Ruling, Tamilnadu | Feb 12, 2025)

1. Any appeal against this Advance Ruling order shall lie before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-Section (1) of Section 100 of CGST Act 2017/ TNGST Act 2017, within 30 days from the date on the ruling sought to be appealed, is communicated. 2. In terms of Section 103 (1) of the Act, Advance Ruling pronounced by the Authority under Chapter XVII of the Act shall be binding only- (a) on the applicant who had sought it in respect of any matte...
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MITSUBISHI ELECTRIC INDIA PRIVATE LIMITED


(Appellate Authority for Advance Ruling, Tamilnadu | Feb 12, 2025)

Preamble 1. In terms of Section 102 of the Central Goods & Services Tax Act 2017/Tamil Nadu Goods & Services Tax Act 2017 (“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 authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer or the applicant within a period of si...
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PATANJALI FOODS LTD. vs. UNION OF INDIA & OTHERS


(Gujarat High Court | Feb 12, 2025)

JUDGMENT ( PER : HONOURABLE MR.JUSTICE D. N. RAY ) 1. Heard learned Advocate Mr. Uchit N. Sheth for the petitioner and learned advocate Ms. Hetvi H. Sancheti for the respondent Nos. 1 and 4. 2. Rule returnable forthwith. Learned advocate Ms. Hetvi H. Sancheti waives service of notice of rule on behalf of the respondent Nos.1 and 4. With the consent of learned advocates for the respective parties, the matter is taken up for final hearing, as the issue involved is very short. 3....
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ORDER This writ petition has been filed by the petitioner/taxpayer, who is registered dealer on the file of the respondent-Department under the provisions of the Goods and Service Tax Act, 2017 (GST Act)/ Central Goods and Services Tax Act ( CGST Act) as the case may be, challenging the order passed by the respondent-Department, whereby, the claim of ITC was reversed/negatived and consequently, the petitioner has been directed to pay tax/penalty/interest. 2. As the issue involved in t...
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ORDER This writ petition has been filed to quash the order dated 14/9/2023 passed by the second respondent in ZD3309230821621. 2. The brief facts that are necessary for the disposal of this writ petition are as follows:- On 17/6/2023, petitioner had received ASMT – 10 notice and replied to the same on 20/6/2023 in ASMT 11. The petitioner had admitted the credit and reversed the same and states that he has not utilised the credit. On 20/7/2023, DRC-01A notice was issued to th...
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JUDGMENT Petitioner claims to be engaged in the business of supplying rubber sheets and is registered under the Central Goods and Services Tax, 2017/State Goods and Services Tax Act, 2017 (for short, ‘the CGST/SGST Act). A show cause notice dated 06.12.2023 was issued proposing to cancel petitioner’s registration for failing to furnish the returns. However, petitioner failed to respond. Despite granting an opportunity of hearing also, petitioner did not even appear. Subsequent...
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ORAL ORDER Learned Additional Government Advocate Sri. K. Hemakumar accepts notice for respondents. 2. The petitioner, registered dealer under the provisions of CGST/SGST Act, 2017 (for short, ‘2017 Act’) is before this Court under Article 226 of the Constitution of India questioning the order passed by second respondent in Appeal No. KGST/AP. No. 209/2023-24 dated 08.10.2024 and also consequential rectification order in Appeal No. KGST/AP-209/2023-24 dated 13.01.2025 with...
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10
May
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M
T
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T
F
S
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)).