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ORDER The present writ petition is filed challenging GST MOV-02 dated 29.10.2024 and GST MOV-07 dated also the same date. The short question is whether the proceedings under Section 129(3) can be sustained in the absence of complying with the time line mandated under Section 129(3). It is the case of the petitioner that the goods were detained on 29.10.2024 and notice under Section 129(3) of the Act, 2017 in Form GST MOV-07 was issued on 29.10.2024. However, till date there is no order of...
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R.T. PHARMA vs. UNION OF INDIA & OTHERS


(Himachal Pradesh High Court | Dec 21, 2024)

TARLOK SINGH CHAUHAN, ACJ The instant petition has been filed for grant of the following reliefs:- “(i) For issuance of writ of certiorari or a writ in the nature of Certiorari or any other appropriate writ to declare the Notification No. 07/2023, dated 31.03.2023, which is in violation of the Article 14 of the Indian Constitution and Principle of parity as it provides different treatment to the assessee/dealers who had filed their GSTR-9/9C with delay before 01.04.2023 and thos...
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ORDER The present Writ Petition is filed challenging the order in Reference No.ZA330224264527M dated 29.02.2024 and his consequential proceedings in Ref.No.ZA330424254307Q, dated 30.4.2024 and to quash the both as illegal, arbitrary and to direct the respondents to revoke the cancellation of Petitioner GSTIN Registration No.33ATTPB8585H1Z7 within the time prescribed by this Court. 2. Mr. R. Suresh Kumar, learned Additional Government Pleader takes notice for the respondent. By consent...
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ORDER The present Writ Petition is filed challenging the impugned cancellation of GST Registration Orer in FORM GSTR REG-19 bearing reference number ZA331123066635Q, dated 15.11.2023 passed by the respondent and to quash the same as the same being arbitary and passed in violation of Principles of natural justice and subsequently direct the respondent to restore GST Registration of the Petitioner. 2. Mr. J. K. Jeyaseelan, learned Government Advocate takes notice for the respondent. By ...
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ORDER The present writ petition is filed challenging the impugned order dated 18.07.2024 for the period 2023-24 on the premise that there is violation of principles of natural justice. 2. It is submitted by the learned counsel for the petitioner that the petitioner is engaged in trading of silver and related products and is registered under the Goods and Services Tax Act, 2017. During the relevant period 2023-24, the petitioner filed its returns and paid the appropriate taxes. On veri...
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WEBEL SUPPORT MULTIPURPOSE SERVICE COOPERATE SOCIE..


(Authority for Advance Ruling, West Bengal | Dec 20, 2024)

Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Tax Act,2017 or West Bengal Goods and Services Tax Act, 2017 (hereinafter collectively called “the GST Act”), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Tax Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within...
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SUPER TECH FORGINGS (INDIA) PVT. LTD. vs. STATE OF PUNJAB AND OTHERS


(Punjab and Haryana High Court | Dec 20, 2024)

ORDER SANJEEV PRAKASH SHARMA, J. (Oral) 1. Notice of motion. 2. Mr. Saurabh Kapoor, Addl. AG, Punjab, accepts notice for the respondents - revenue. 3. Both the counsel are ad idem that the issue involved in the present petition stands finally adjudicated by this Court in CWP No. 18967 of 2020 (O&M) & other connected cases, titled as, “Tecnimont Spa India Project Office vs. State of Punjab and another”, decided on 10.12.2024, wherein, we ...
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NATIONAL GAS SERVICE vs. STATE OF U.P. AND OTHERS


(Allahabad High Court | Dec 20, 2024)

1. This petition is directed against order dated 30.12.2023 passed by the Deputy Commissioner, State Tax, Division-7, Prayagraj under Section 73 of the Goods and Service Tax Act, 2017 whereby demand has been created against the petitioner. 2. Submission has been made that notices issued under Section 73 of the Act, were uploaded on 'Additional Notices and Orders' Tab of the G.S.T. Portal, which is evident from Annexure-6 to the petition and consequently, the petitioner being unawa...
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Learned counsel appearing for the petitioner challenges the adjudication order dated 28th August, 2024 on the issues of “Short payment of RCM”, “ITC availed in excess” and “ITC found reversible”. Learned counsel further submits that there have been a violation of the principle of natural justice in passing this adjudication order because the adjudication has outreached the show-cause notice and for a declaration that Rule 36(4) of the Central Goods and Serv...
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ORDER The present writ petition is filed challenging the impugned order dated 24.08.2024, passed by the respondent on the premise that the same was made in violation of principles of natural justice. 2. It is submitted by the learned counsel for the petitioner that the petitioner is a dealer in Iron and Steel and is registered under the GST Act. During the relevant period of 2019-20, the petitioner had filed the returns and paid appropriate taxes. However, on examination of the inform...
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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)