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VINAY KANT AMETA vs. UNION OF INDIA


(Supreme Court | Jan 10, 2022)

ORDER Leave granted. Learned Counsel for the appellant, on instructions states that after the initial deposit of Rs. 60 crores, Rs. 40 more crores have been deposited totaling to Rs.100 crores. He submits that the appellant will make arrangements to ensure that Rs. 50 more crores is deposited in 12 weeks and another Rs. 50 more crores within 12 weeks thereafter, totaling to Rs. 200 crores. The aforesaid undertaking on behalf of the appellant is taken on record. Subject to ...
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This Writ Petition under Article 32 of the Constitution of India has been filed for a direction to the respondent(s) to transfer the investigation pertaining to Summons No. F.NO.DZU/INV/A/GST/27/2021 pending at Delhi to the Directorate General of GST Intelligence, Surat Zonal Unit, Gujarat, on the assertion that another case against the petitioner is being investigated by the Surat Zonal Unit. The respondents have filed a detailed reply affidavit and have asserted that two investigations ...
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Rule. 2. Mr. Dhananjay B. Deshmukh, learned Counsel appearing for Respondent Nos.1 and 2 waives service. Ms. Sangeeta Yadav, learned Counsel appearing for Respondent Nos.3 and 4 waives service. 3. By consent of the parties, the petition is taken up for final hearing and disposal.   4. The Petitioner has prayed for a writ, order or direction in the nature of Certiorari, to set aside the provisional attachment of Account No.0235201004109 maintained with the Petitioner’s b...
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2. Mr. Jitendra Mishra, learned Counsel waives service. By consent of the parties, this petition is taken up for final hearing. 3. By this petition filed under Article 226 of the Constitution of India, the Petitioner prays for a writ of mandamus or any other writ as this Court deem appropriate so as to quash and set aside the summons issued to Ms. Tanuja Gomes and seeks direction to the Respondents to conduct an enquiry without initiating summons and interrogation unless found extremely n...
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1. Leave to amend is granted to amend the prayer Clause (c) and to correct the date of third refund application mentioned as ‘3.9.2020’ as ‘30.9.2020’. Amendment be carried out within a period of two days from today. Re-verification is dispensed with. 2. Rule. 3. Mr.Bubna, learned counsel for Respondent No.1 and Mr.Bangur, learned counsel for Respondent No.2 waives service of notice. By consent of learned counsel for the parties, Petition is heard finally. ...
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Petitioner challenges the proceedings initiated under Section 129 as well as under Section 130 of the Central Goods and Service Tax Act 2017 (for short the Act). 2. Petitioner claims to be a goldsmith and a native of Rajasthan. While he was travelling through Kerala for taking orders from jewellers, he carried with him certain gold jewellery for display purposes. However, assuming that, he was carrying narcotics or other contraband articles, the Sub-Inspector of Police, Koilandy Police St...
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RAJESH KUMAR GUPTA(M/S. MAHVEER PRASAD MOHANLAL)


(Authority for Advance Ruling, Madhya Pradesh | Jan 6, 2022)

1. Shri Rajesh Gupta, proprietor of M/s Mahaveer Prasad Mohanlal is carrying on the business of whole sale trading of rice and pulses. Henceforth, for brevity Shri Rajesh Gupta, proprietor of M/s Mahaveer Prasad Mohanlal shall be called as “Applicant”. Applicant is having the dealership of famous rice brand name of India known as “India Gate Basmati Rice” since last more than 15 years. 2. The provisions of the CGST Act and MPGST Act are identical, except for certai...
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The case of the petitioner is that the petitioner had attempted to transition the input tax credit on 28.08.2017 by uploading the TRAN-I. However, the petitioner encountered difficulties due to technical glitches in the web site and therefore could not successfully transition the credit for utilization. 2.The learned counsel for the petitioner submits that the petitioner had sent a representation dated 26.11.2019 inrespect of the TRAN-I returned filed on 30.08.2017. It is further submitte...
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VIMAL YASHWANTGIRI GOSWAMI vs. STATE OF GUJARAT


(Gujarat High Court | Jan 6, 2022)

1. Rule returnable forthwith. Mr. Utkarsh Sharma, the learned AGP waives service of notice of rule for and on behalf of the respondent no.1; Mr. Amar Bhatt, the learned counsel waives service of notice of rule for and on behalf of the respondent no.4. 2. Draft amendment is allowed. The same shall be carried out at the earliest. 3. The petitioner is registered with the GST authority having its registered address as mentioned in the cause-title. The respondent no.2 alongwith the other o...
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1. The draft amendment, as prayed for, is allowed. The necessary incorporation shall be carried out at the earliest. 2. We have heard Mr. S.S. Iyer, the learned counsel appearing for the writ applicants and Mr. Lodha, the learned standing counsel appearing for the respondents on advance copy. 3. This writ application is at the instance of an Association of Textile Processors within the South Gujarat. The grievance voiced by the Association on behalf of its members is that the departme...
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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)).