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1. This matter is taken up by virtual/physical mode. 2. The Petitioner is before this Court under Article 226 of the Constitution of India with a prayer to quash the notice dated 28th/29th December, 2020 (Annexure-9) relating to non-discharge of liability of service tax and summons dated 15th February, 2022 (Annexure-13) under Section 70 of the Central Goods and Services Tax Act (for short, ‘the CGST Act’). It is alleged by the Petitioner that its application dated 12.12.2021 ...
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In these writ petitions, the petitioner has challenged the orders of attachment of bank accounts passed by the respondent/Revenue invoking Section 83 of the Central Goods and Service Tax Act, 2017 [in short, “the Act”]. 2. Five different bank accounts of the petitioner have been attached by these impugned orders, which have been challenged on the prime ground that no specific reason based on the tangible material available with the Revenue has been stated to invoke Section 83 ...
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Since both the matters are inter-connected, the same are disposed of by this common order by taking W.P.No.5999 of 2021 as a lead petition. 2. W.P.No.5999 of 2021 is filed under Article 226 of the Constitution of India, seeking the following relief: “….pleased to issue a Writ of Certiorari or any other appropriate writ or order or direction quashing the impugned order of the 1st Respondent dated 21.1.2021 in AO No.ZH3701210D45148 for the tax period 01.07.2017 to 15.02.202...
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R.K. MODI AND SONS AND OTHERS vs. UNION OF INDIA AND OTHERS


(Madhya Pradesh High Court | Apr 20, 2022)

The petitioner has filed the present writ petition under Article 226 of the Constitution of India being aggrieved by the reversal of Input Tax Credit (ITP) of Rs.39,93,286/- from DRC-03 dated 28.01.2020 (Annexure-P/1) followed by demand notice dated 18.06.2021 passed by respondents No.2 & 3. 02. The facts of the case in short are as under: - 2.1. The petitioner is a partnership firm engaged in the business of manufacturing wholesale beedi. The petitioner had declared the ITC ...
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1. Rule returnable forthwith. Mr. Utkarsh Sharma, the learned AGP waives service of notice of rule for and on behalf of the respondents. 2. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: “(a) Your Lordships be pleased to issue a Writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records perta...
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HINRON STEEL PRIVATE LIMITED vs. UNION OF INDIA


(Gujarat High Court | Apr 20, 2022)

1. Having regard to the facts of the present litigation, we are of the view that we can dispose of this writ application today itself. In such circumstances, we requested Mr. Nikunt Raval, the learned Standing Counsel to accept one set of the entire paper book and appear in the matter on behalf of the respondents. 2. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: “(a) This Hon’ble Court may ...
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Heard learned advocates appearing for the parties. It is the case of the petitioner that in spite of repeated representations made before the authority concerned of CGST, mainly dated 10th July, 2018, 30th July, 2018 and 29th January, 2019 as appears at page 67, 69 and 96 of the writ petition respectively against its grievance of not allowing or permitting to file revised TRAN-I Form or its prayer to file upload GST TRAN-I since in the original TRAN-I which was filed within time there was...
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1. Heard Sri Subham Agrawal, learned counsel for the petitioner, Sri B.P. Singh Kachhawah, learned Standing counsel for the respondent nos. 1,2, and 3 and Sri Gaurav Mahajan, learned Standing counsel for the respondent no.4. 2. This writ petition has been filed praying for the following relief:- (i) Mandamus directing the respondent authorities to forthwith unlock the electronic credit ledger, which has been debited by Rs. (-) 1,23,59,000/- (Annexure No.2); (ii) Declarat...
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PREMIUM TRADERS vs. STATE OF U.P. AND OTHERS


(Allahabad High Court | Apr 20, 2022)

Heard Sri Praveen Kumar, learned counsel for the petitioner and Sri B.P. Singh Kachhawah, learned standing counsel for the respondents. The petitioner is a trader of iron and steel. According to the petitioner he sold 10090 Kg TMT Bar valued at ₹ 4,16,717/- to M/s. Umar Enterprises, Ghaziabad, through invoice No.747, dated 04.03.2022. It is the case of the petitioner that he and the buyer both are registered dealers. The aforesaid goods were not accompanied with e-Way Bill during transp...
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In the instant petition preferred under Article 226 of the Constitution of India, the petitioner has prayed for following reliefs: "(a) That this Hon'ble Court be pleased to direct the respondents by issuing a writ in the nature of mandamus to process and allow the application for migrating into GST, dated 29-8-2019. (b) That, in alternate, the respondents be directed that the petitioner can avail the Input Tax Credit from 01-7-2017 to 20-6-2018 and with such direction they m...
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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)).