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Annexure-G, the demand cum show cause notice for showing cause as to why Goods and Services Tax (for short 'GST') of Rs.16,23,82,230/- should not be levied in respect of supply of Extra Neutral Alcohol (for short 'ENA') is challenged in W.P. No. 104541/2021. The learned Single Judge granted interim stay order prayed in the petition subject to the condition that the writ petitioner furnishing bank guarantee to the extent of 25% of the amount demanded. Eight weeks time is grante...
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ABBOTT HEALTHCARE PRIVATE LIMITED


(Appellate Authority for Advance Ruling, Kerala | Jan 28, 2022)

1. The appeal stands filed under section 100(1) of the GST Act, 2017, by M/s. Abbott Healthcare private Limited, XXI / 457 A1 & B, Vailathil Road, Poojari Valavu, Kalamassery, Ernakulam 683104, bearing GSTIN 32AAACK3935D1Z1 (hereinafter also referred as the appellant) against the Advance ruling Order No; KER/97/2021 dated 07-05-2021 pronounced by the Kerala Authority for Advance ruling. 2. At the outset, the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter refer...
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Rule. Ms. Neeta Masurkar, the learned counsel waives service of notice on behalf of the Respondents. By consent of parties, petition is heard finally. 2. By this petition filed under Article 226 of the Constitution of India, the Petitioner has prayed for a writ of mandamus directing the Respondents to sanction refund of IGST amount of ₹ 5,80,58,350/- and duty drawback amounting to ₹ 39,65,237/- immediately along with interest @ 24 % p.a. and to sanction provisional refund @ 90% of the...
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UTKARSH ISPAT LLP vs. STATE OF GUJARAT


(Gujarat High Court | Jan 27, 2022)

1 By this writ application under Article 226 of the Constitution of India, the writ applicant, a registered partnership firm, through one of its partners, has prayed for the following reliefs: “a) To quash and set aside the following orders of provisional attachment of properties in FORM GST DRC-22 dated 25.11.2021, 26.11.2021 and 27.11.2021 issued by Respondent No.3 as the same being dehors the provisions of section 83 of the CGST Act, 2017: (i) Form GST DRC 22 for attachment o...
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Heard Mr. Sita Ram Chaparla, learned counsel for the petitioner; Ms. Nagaraj Kumari, learned Assistant Government Pleader, Commercial Tax- I, for the respondents no.1 to 3 and Ms. Siva Kumari, learned Government Pleader, Irrigation, for the respondents no.5 to 7. 2. The petitioner has moved the Court for the following relief: “…. to issue a writ, order or direction more particularly one in the nature of WRIT OF MANDAMUS declaring the show cause notice in Ref:37AUSPB5568J1...
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Heard Mr. S. Suribabu, learned counsel for the petitioner and Mr. Y. N. Vivekananda, learned Government Pleader, Commercial Tax, for the respondents. 2. The petitioner has moved the Court, for the following relief: “ …to issue a Writ or order or direction particularly one in the nature of the Writ of mandamus setting aside the impugned assessment order passed by the first respondent in Form GST DRC – 07 dated 01.09.2021 passed for the tax period July, 2017 to Novemb...
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SHRIVIKA FOODCRAFT (RICHA JALANI)


(Rajasthan High Court | Jan 25, 2022)

At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as bei...
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STONORTI MARKETPLACE PRIVATE LIMITED


(Authority for Advance Ruling, Rajasthan | Jan 25, 2022)

At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as bei...
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Petitioner challenges Ext.P17 order issued under Section 130 of the CGST Act, 2017. As per the averments in the writ petition, it is noticed that the gold ornaments belonging to the petitioner was intercepted by the respondents on 14.07.2021 and on verification it was realized that there was no document accompanying the goods. There was neither any delivery challan nor any invoice accompanying the goods and hence proceedings under Section 130 of the CGST Act was invoked. 2. The learned co...
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S.K. METAL vs. ASSISTANT COMMISSIONER


(Rajasthan High Court | Jan 25, 2022)

The petitioner has challenged the vires of Section 70 of Rajasthan Goods and Service Tax Act, 2017 (hereinafter referred to as “RGST Act”). The petitioner has also challenged the summons dated 16.05.2021 issued by respondent No.1 in exercise of powers under Section 70 of the RGST Act. Learned counsel for the petitioner drew our attention to Section 70 of the said Act and contended that the powers are vested in the State authority to issue summons and require attendance of a pe...
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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)).