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JAYESH V RATHOD, DIRECTOR GENERAL OF ANTI-PROFITEE.. vs. SAVALIYA PROCON


(National Anti Profiteering Authority | May 12, 2022)

1. The present Report dated 29.12.2020 had been received from the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. On receipt of the reference from the Standing Committee on Anti-profiteering, a Notice under Rule 129 of the Rules was issued by the DGAP on 31.07.2020, calling upon the Respondent to reply as to whether he admitted that the benefit of Input Tax Credit h...
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1. The National Anti-Profiteering Authority (NAA) vide Order dated 26.06.2020 in this matter has given the following order: “25. It is clear from the above narration of the facts that the profiteered amount has been computed by comparing the average pre-rate reduction base prices of the impacted products with the monthly average post- rate reduction base prices in respect of both the tax reductions. The above mathematical methodology adopted by the DGAP to compute the prof...
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1. The present Report dated 23.03.2020, had been received from the Applicant no. 2 i.e. the Director General of Anti-Profiteering (DGAP) after a detailed investigation under Rule 129 of the Central Goods & Service Tax (CGST) Rules, 2017. The brief fact of the case was that a reference was received from the Standing Committee on Anti-profiteering to conduct a detailed investigation in respect of an application filed by the Applicant No. 1, alleging profiteering in respect of construction s...
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STATE EXAMINATION BOARD


(Appellate Authority for Advance Ruling, Gujrat | May 12, 2022)

At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘CGST Act’ and the ‘GGST Act’) are in parimateria and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act, 2017 would also me...
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1. This intra Court appeal filed by the writ petitioner is directed against the order dated 15th March, 2022 in W.P.A. No.4406 of 2022. The appellant has filed the writ petition challenging the order passed by the Joint Commissioner, Commercial Taxes, Posta Bazar, Burtola Charge, Salt Lake, Kolkata dated 30th November, 2021 on an appeal filed by the appellant challenging the rejection of the application for revocation of cancellation of registration under the WBGST Act, 2017. The appellate au...
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1. This intra Court appeal at the instance of the department is directed against the order dated 1st March, 2022 in W.P.A. No.11085 of 2021. In the said writ petition, the respondent herein challeged the order passed by the Joint Commissioner (Appeal), CGST and CX, Kolkata Appeal – I Commissionerate dated 18th March, 2021. The said appeal filed before the Joint Commissioner was directed against the order of demand of tax and penalty in Memo dated 11th September, 2019 issued by the Assis...
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SHISHIR GUPTA (PARUL GUPTA) vs. UNION OF INDIA


(Allahabad High Court | May 12, 2022)

Heard Shri Vibhour Gupta and Ms. Mahak Gupta, learned counsels for the applicant as well as Shri Manu Vardhana, learned counsel appearing for Union of India and perused the record. The present anticipatory bail application has been moved by the accused/applicant – Shishir Gupta @ Parul Gupta in Case Crime No. 1554 of 2021, under Sections 132(1) (b), 132 (1) (i) C.G.S.T. Act, 2017 Department D.G.G.I. Meerut Zonal Unit District Meerut, with the prayer to grant him anticipato...
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1. Issue notice. 1.1. Mr. Satyakam accepts notice on behalf of the respondents/revenue. 2. With the consent of the counsel for the parties, the writ petition is taken up for hearing and final disposal, at this stage itself. 3. The substantive prayers made in the writ petition read as follows: “a. Issue a Writ, order direction quashing the impugned order dated 04.04.2022 (Annexure P-3) and ordering desealing of business premises immediately as the issue is covered by Deci...
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S.D. ASSOCIATES vs. THE STATE OF MADHYA PRADESH AND OTHERS


(Madhya Pradesh High Court | May 11, 2022)

This petition under Article 226 of the Constitution of India has been preferred by the petitioner against the order dated 17.08.2021 (Annexure P/2) passed by the appellate authority and Joint Commissioner of Sales Tax, Indore whereby the appeal preferred by it against the order dated 02.01.2019 passed by the Deputy Commissioner of State Tax cancelling his registration of Goods and Services Tax has been dismissed as barred by time. 02. An order Annexure P/1 dated 19.12.2018 was passed by t...
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The petitioner filed this petition under Article 226 of the Constitution of India has approached this Court while praying for the following reliefs: “i. To hold that the proceeding initiated under Section 67 of the Act us void ab initio; ii. To quash authorization letter dated 21/01/2022 issued by respondent No.2 (Annexure P/4); iii. To quash the impugned order dated 27/01/2022 (Annexure P/11) passed by the respondent No.5. iv. To direct the respondent department to cond...
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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)).