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VE COMMERCIAL VEHICLES LTD. vs. UNION OF INDIA & OTHERS


(Jharkhand High Court | Jan 20, 2025)

Heard both sides. 2. Petitioner in this writ petition has challenged order dated 31.08.2024 passed by the 5th respondent under section 73 of the JGST Act, 2017 for the financial year 2019-20. 3. No doubt the 5th respondent had issued ASMT-10 under Rule 99 to which there was a reply submitted on 24.05.2024 (Annexure-4). In the reply the petitioner specifically raised a plea that it has not understood the basis of comparing taxes paid in GSTR-3B with e-way bill data as technically the b...
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CRYSTAL OVERSEAS vs. THE UNION OF INDIA & OTHERS


(Bombay High Court | Jan 20, 2025)

P.C. 1. Rule. Respondents waive service. With the consent of parties, Rule made returnable forthwith and heard finally. 2. The short question raised in the above Writ Petition is whether the Petitioner is entitled to a refund of Input Tax Credit (ITC) for compensation cess leviable under Section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 (for short “the Compensation Cess Act”). 3. By the order impugned in the present Writ Petition, Respondent No...
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CHEMINOVA INDIA LIMITED vs. STATE OF U.P. AND OTHERS


(Allahabad High Court | Jan 20, 2025)

ORDER 1. This writ petition has been filed by the petitioner aggrieved of the order dated 04.01.2025 passed by Respondent no.3 whereby, order under Section 129(3) of the Goods and Services Tax Act, 2017 (for short 'the Act') has been passed requiring the petitioner to pay a sum of Rs. 92,28,444/-. 2. Several submissions have been made by counsel for the petitioner seeking to question the validity of the order on merits including the fact that the authority passing the order, i...
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ORAL JUDGMENT PER: HONOURABLE MR. JUSTICE P. B. BAJANTHRI ORDER In the instant writ petition, the petitioner has prayed for the following relief(s): “(i). For issuance of writ in nature of Certiorari for quashing of order dated 26.12.2023 passed by the Respondent No. 2 in terms of the Section 73(1) of the Finance Act 1994 and Section 174 of the Central Goods and Service Tax 2017 (hereinafter referred to as CGST Act 2017). (ii). For issuance of Writ in nature of ...
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ORDER UPON hearing the counsel the Court made the following. 1. Delay condoned. 2. Having heard the learned counsel appearing for the petitioner and having gone through the materials on record, we see no good reason to interfere with the impugned order passed by the High Court. 3. The Special Leave Petition is, accordingly, dismissed. 4. Pending applications, if any, also stand disposed of. ...
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ORDER ( PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA ) 1. Learned advocate Mr. Krutarth Desai for the petitioner and learned Assistant Government Pleader Mr. Raj Tanna for the respondents. 2. By this petition, the petitioner has challenged the order passed by the Appellate Authority, whereby the order of cancellation of registration passed by the Assessing Officer has been upheld and the appeal was dismissed on the ground of limitation. 3. The petitioner challenged the order ...
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JUDGMENT YASHWANT VARMA, J. 1. The writ petitioners have approached this Court aggrieved by the demands raised by the respondents in purported application of the provisions enshrined in Section 129 of the Central Goods & Services Tax Act, 2017 [Act] and which have subsequently come to be affirmed by the appellate authorities. The Order-in-Original which is impugned by Kamal Envirotech Pvt. Ltd. [Kamal Envirotech] is dated 26 September 2020 and which ultimately ...
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VINOD KUMAR JAIN vs. STATE OF CHHATTISGARH & OTHERS


(Chhattisgarh High Court | Jan 16, 2025)

Order on Board 1. Heard. 2. The whole grievance of the petitioner is the inaction on the part of the respondents in not refunding the amount of GST collected from the petitioner in the course of the execution of the contract that was awarded to the petitioner. 3. According to the petitioner, the contract was awarded to him with pre-GST rates and the GST law came into force from 01.07.2017. The Government of Chhattisgarh itself had issued a circular stating that all those contracto...
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ORDER CRL.M.A. 1142/2025 (Exemption) 1. Allowed, subject to all just exceptions. 2. The Application is disposed of. CRL.M.C. 213/2025 3. The present Petition under Section 528 of the Bharatiya Nagarik Suraksha Sanhita, 2023 has been filed on behalf of the Petitioner seeking modification of the condition in the Bail Order dated 07.07.2022 passed by the learned Trial Court vide which the Petitioner has been admitted to Anticipatory Bail. 4. It is submitted that while gra...
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JUDGMENT KRISHNA RAO, J.: 1. The petitioner has filed the present writ application challenging the order passed by the Assistant Commissioner of Revenue (WBGST) under Section 129 (3) of the West Bengal Goods and Services Tax Act, 2017 directing the owner of the goods to pay penalty of Rs. 33,82,000/-. 2. One Shifting Gears, Assam had purchased a second hand car (Ford Endeavour) having registration No. AS06AE2114 from Mr. Marto Lollen, Proprietor of M/s MMD & Brothers Enterpris...
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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)