ORDER
1. Mr Aditya Singla, who appears on behalf of respondent nos.2 to 7/revenue, has returned with instructions in the matter.
2. Mr Singla has placed before us a compilation of documents, which seem to suggest that the grievance of the petitioner has been redressed.
2.1. A copy of the compilation has been furnished to Ms Anjali Manish, who appears on behalf of the petitioner.
3. Ms Manish says that since the grievance of the petitioner stands redressed, the writ petition ca....
(National Anti Profiteering Authority
| Jul 27, 2022)
ORDER
1. The present Report dated 02.09.2021 had been received from the Applicant No. 2 i.e. the DGAP (DGAP) after detailed investigation under Rule 129(6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the present case were that an application was filed before the Standing Committee on Anti- profiteering, under Rule 128 of the CGST Rules, 2017 by the Applicant No. 1 alleging that the Respondent did not pass on the benefit of exemption of GST on Sanitary Nap....
1. This writ petition is directed against the Order-in-Appeal dated 27.12.2021 passed by the Joint Commissioner (Appeals-I), Central Goods & Service Tax, Delhi.
2. Via the aforesaid order, the appeal of the respondents/revenue was allowed on the ground that the refund claims lodged by the petitioner were beyond time, as prescribed under Section 54 of the Central Goods and Services Tax Act, 2017 [in short, the “Act”.]
3. The record shows that on 22.02.2022, when the mat....
Petitioner has prayed for the following relief(s):
“i) To issue an appropriate writ, order or direction quashing the order of Appeal passed by the Additional Commissioner of State Tax (Appeal), Patna West Division, Patna (Annexure-3) to this Writ Application) under Section 107 of the Goods and Services Act, 2017 read with rule 108(3) Goods and Services Rules, 2017 whereby the petitioner’s Appeal has been dismissed on the ground of delay.
ii) To issue an appropriate writ, o....
The present petition has been filed challenging the judgment and order dated 19.03.2018 passed by the Adjudicating Authority under the U.P. G.S.T. Act in exercise of powers under Section 129 (3), whereby the goods have released in favour of the petitioner subject to deposit of Rs. 10,46,780/- as tax and a further penalty of Rs. 10,46,780/- as well as the Appellate Order dated 06.11.2018, whereby the appeal preferred by the petitioner was dismissed.
The contention of learned counsel for th....
Heard Ms. Pragya Pandey, learned counsel for the applicant, Shri Dhananjay Awasthi,learned counsel for the respondent.
The instant bail application has been filed on behalf of the applicant, Subodh Kumar Garg, with a prayer to release him on bail in File No. DGGI/ARU/Gr.B/S. Traders/23/2021, under Sections 132(1)(c) of the Central Goods and Service Tax Act,2017 District- Agra, during pendency of trial.
The applicant is a proprietor of M/s Shree Traders having its principal place of bu....
The petitioner, who is a Proprietor served with a notice for cancellation of Registration, dated 04.01.2021. The petitioner submits that due to the Covid-19 Pandemic and nation wide lock down, the petitioner's business was shut down. Further, the petitioner used to engage private accountant for the purpose of filing returns and he alone had the access to the GST portal for filing returns. Since there was no business, the petitioner had not contacted the accountant and inadvertently failed....
JUDGMENT
MURAHARI SRI RAMAN, J.-
This matter is taken up by virtual/physical mode.
2. The petitioner by way of writ petition sought to question the propriety of the Demand-cum-Show Cause Notice dated 17.02.2022 vide Annexure-1 issued under Section 63 of the Odisha Goods Services Tax Act, 2017 (for brevity hereinafter referred to as “OGST Act”) in Form GST ASMT-14 prescribed under Rule 100(2) of the Odisha Goods and Services Tax Rules, 2017 (for short hereinafter....
(National Anti Profiteering Authority
| Jul 26, 2022)
ORDER
1. The Present report dated 23.02.2021 had been received by the Authority from the Applicant No. 2, i.e. the Director General of Anti-Profiteering after a detailed investigation under Rule 129(6) of the CGST Rules, 2017. The brief facts if the case was that the Standing Committee on Anti-profiteering, received an Application under Rule 128 of the CGST Rules, 2017 (hereinafter referred to as “the Rules”). filed by Applicant No. 1 alleging profiteering in respect of constr....