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JUDGMENT Petitioner is engaged in the wholesale trade of aluminium, copper and brass scraps under the name and style of “Blue Star Traders”, and is a registered tax payer under the CGST/KSGST Act, 2017. 2. Petitioner challenges the communication dated 21.11.2024 refusing to grant an opportunity FOR cross examination of persons whose statements were allegedly utilised by the officer while issuing Ext.P1 show cause notice. 3. Pursuant to a search conducted by the Enforce...
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ORDER 1. This intra court appeal by the writ petitioner is directed against the order dated 20th December, 2024 in WPA 28649 of 2024 by which the writ petition filed challenging an order of adjudication passed under Section 73 of the CGST/WBGST Act, 2017 was not entertained and the appellant was relegated to file an appeal as provided under Section 107 of the GST Act. 2. After elaborately hearing the learned advocate for the appellant and the learned senior advocate appearing for the ...
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JUDGMENT (T.S. SIVAGNANAM, C.J.) 1. In this intra-Court appeal by the writ petitioners is directed against the order dated 16th December, 2024 in W.P.A. 29358 of 2024 passed by the learned Single Bench declining to grant any interim order but directing affidavits to be exchanged. 2. At the request made by the learned advocates for the parties and with their consent, the writ petition as well as this appeal are disposed of by this common order and judgment. 3. The short issue, ...
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JUDGMENT (T.S. SIVAGNANAM, C.J.) 1. This intra-Court appeal by the petitioners is directed against an order dated 13th December, 2024 in W.P.A. No. 22106 of 2024. The petitioners had filed the writ petition challenging a show-cause notice issued under Section 74 (1) of the CGST Act, 2017 and W.B.G.S.T. Act, 2017 read with Rule 142(1)(a) of the Rules for the financial year 2023-24. 2. The learned Single Bench opined that the writ petition is not maintainable against the show-cause ...
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PANACEA BIOTEC vs. UNION OF INDIA & OTHERS


(Bombay High Court | Jan 21, 2025)

P.C. 1. Though several reliefs are claimed in the above Writ Petition, what is seriously pressed before us is prayer clause ii (a) and ii (b) which seeks to quash the show cause notice dated 16th July 2024 issued by Respondent No.3 in FORM GST DRC-01 and the impugned order dated 19th August 2024 passed by Respondent No.3 in FORM GST DRC-07. 2. The issue involved is whether the GST Authorities can levy GST on a Deed of Assignment under which the land and the building constructed thereo...
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KERALA KHADI & VILLAGE vs. UNION OF INDIA & OTHERS


(Kerala High Court | Jan 20, 2025)

JUDGMENT Petitioner challenges an order of assessment issued under Section 73 of the Goods and Services Tax Act, 2017 (for short, 'GST Act'), which is produced as Ext.P5. As per the impugned order, petitioner has been assessed to a tax of Rs. 2,11,33,570/- under the GST Act, apart from interest and penalty. 2. Petitioner alleges that it is a statutory body under the Kerala Khadi & Village Industries Board Act and was exempted from VAT and service tax for sale of khadi and ...
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ORDER The present writ petition is filed challenging the impugned order bearing reference No.03/2023-SUP-TPR(GST-Adj) dated 31.08.2023 issued by the respondent and quash the same. 2. It is submitted by the learned counsel for the petitioner and the learned counsel for the Respondent in unison that the issue involved in this writ petition stands covered by the judgment of the Hon'ble Supreme Court in the case of Union of India vs. Mohit Minerals Private Limited reported i...
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COMMON ORDER Since the issue involved and the relief sought in all these Writ Petitions are identical in nature, the same were heard together and disposed of vide this common order. 2.The present writ petitions are filed challenging the impugned orders passed by the respondents dated 24.08.2024 and 07.12.2024 relating to the assessment year 2019-20 on the ground that it suffers from non application of mind. 3. The petitioner is a Civil Work Contractor and is registered under GST A...
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AGP ENTERPRISE vs. STATE OF WEST BENGAL & ANOTHER


(Calcutta High Court | Jan 20, 2025)

Learned counsel appearing for the petitioner submits that the petitioner was issued with the show- cause notice dated 25th July, 2019 under the Goods and Service Tax Act, 2017 by the respondent no.2 but no opportunity of hearing was given to the petitioner since 25th July, 2019. Learned counsel appearing for the respondent authorities on instruction said that no notice of hearing was given to the petitioner after the issuance of show- cause notice dated 25th July, 2019. Heard learned ...
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Order No.11 Heard the parties. Apprehending his arrest, the petitioner has moved this Court for grant of privilege of anticipatory bail in connection with Telco P.S. Case No.104 of 2018 (G.R. No. 2027 of 2018) registered under sections 406/420/468/471/120B of the Indian Penal Code and under Section 132(1)(b)/13(1)(e)/132 (1) (1) of Jharkhand Goods and Services Tax (JGST). The Learned counsel for the petitioner submits that the allegation against the petitioner is that the petition...
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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)