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1. The petition has been heard by way of video conferencing. 2. Present writ petition has been filed seeking a direction to Respondent No.1 to comply with the order dated 5th April, 2021 passed by the Respondent No.2 in its letter and spirit thereby allowing the petitioner to surrender his GSTIN voluntarily w.e.f. 4th March, 2020 to forebear from giving effect to and/or taking any step whatsoever pursuant to and/or in furtherance of the said impugned order dated 30th July, 2021 passed by ...
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SHIV ENTERPRISES vs. STATE OF PUNJAB AND OTHERS


(Punjab and Haryana High Court | Feb 4, 2022)

By way of present writ petition, the petitioner challenged detention of the goods under Section 129 of the CGST Act, 2017 and prayed for release of the same. 2. According to the petitioner, he sold copper scrap to one M/s. Mittal Engineering Industries, Jagadhri. While the goods were in transit in vehicle No.PB-11CP/0194 on 30.08.2021, the same were checked. Driver of the vehicle produced requisite documents, i.e. invoice and E-way Bill No.311352418264 dated 30.08.2021. Despite the docume...
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1. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: “a) Your Lorships may be pleased to admit this petition; b) Your Lordships may be pleased to allow this petition; c) Your Lordships may be pleased to issue writ of mandamus or any necessary writ(s), direction(s) and/or pass necessary order(s) directing the Respondent Nos.01, 02 & 03 to allow the Petitioner the benefits of transitional credi...
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This Writ Petition has been filed for the following reliefs:- “Writ of Certiorarified Mandamus to call for the records of the Respondent in Order-In- Original No.07/2020 (Refund) dated 28.05.2020 and quash the same as illegal and further direct the Respondent to permit the petitioner to amend/revise the Form GST TRAN-1 manually or online, by including the omitted amount CENVAT credit of eligible duties or grant refund of said duties.” 2. It is noticed that the petitioner w...
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Mr.Richardson Wilson, learned Additional Government Pleader takes notice on behalf of the respondent. 2. The petitioner has challenged the Impugned Communication dated 27.01.2022 in Form GST MOV-2. The reasons for issuing Form GST MOV-2 is in Sl.No.5 of the impugned communication is that the previous movement of goods was not covered an E-Way bill. 3. It is the case of the petitioner that the petitioner had imported the goods and had filed a Bill of Entry in B.E.No.7115031 dated 17.01...
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SAMAY ALLOYS INDIA PVT. LTD. vs. STATE OF GUJARAT


(Gujarat High Court | Feb 3, 2022)

1. By this writ application under Article 226 of the Constitution of India, the writ applicants have prayed for the following reliefs; “(A) This Hon’ble Court may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ or order directing the Respondents to forthwith withdraw the negative block of the electronic credit ledger of the Petitioners as visible from the extract of credit ledger annexed at Annexure-A; (B) Pending noti...
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JAIN CEMENT UDYOG vs. UNION OF INDIA & ANR.


(Delhi High Court | Feb 3, 2022)

C.M.No.5958/2022 Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) No.2070/2022 & C.M.No.5957/2022 Present writ petition has been filed challenging the show cause notice issued in Form GST DRC-01 dated 30th December, 2020, Form GST ASMT- 10 dated 16th December, 2020 issued by Respondent No. 2 and form DRC -07 dated 01st February, 2021. Learned Counsel for the Petitioner states that the ASMT-10 dated 16...
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ADDITIONAL DIRECTOR GENERAL vs. PRANIT HEM DESAI


(Gujarat High Court | Feb 2, 2022)

1. Since the issues raised in all the captioned applications are the same and the clarification sought for is also of the self same order passed by this Court, those were taken up for hearing analogously and are being disposed of by this common order. 2. The subject matter of challenge in the main matters was to the orders of provisional attachment of bank accounts of the opponents under Section 83 of the CGST Act, 2017. While allowing all the six writ applications, this Court observed in...
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INDRAJEET RAMYASH PANDE vs. STATE OF GUJARAT


(Gujarat High Court | Feb 2, 2022)

1. By this writ application under Article 226 of the Constitution of India, the writ applicant/an assessee has prayed for the following reliefs: “(A) YOUR LORDSHIPS may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other writ, orders or directions to quash and set aside any order passed under section 83 read with Rules 159 in Form GST DRC- 22 and further be pleased to direct the respondent-authorities to lift the attachment on Bank Account being 007...
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The pleadings in this petition reveal that petitioner had filed an appeal under Section 107 of Central Goods and Services Tax Act, 2017 ('2017 Act', for brevity) against Annexure P-1 (an order under Section 29 of the 2017 Act). The said appeal is infructuous since the appeals under Section 107(1) are only against the orders passed by the adjudicating authorities, the availing of the said remedy is infructuous. The present petition filed under Article 226 of the Constitution of Ind...
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18
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20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

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)).