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VERSATILE RESOURCE SOLUTIONS


(Authority for Advance Ruling, Telangana | Oct 8, 2021)

1. Smt. Bhagyalakhsmi Devamma Vangimallu, trade name is M/s. Versatile Resource Solutions, H.NO.13-9-91/102, Panduranga Nagar, Mothinagar Rangareddy, Telangana, 500 018 (GSTIN No. 36AERPV2388F2ZS) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifi...
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HONER DEVELOPER PRIVATE LIMITED


(Authority for Advance Ruling, Telangana | Oct 8, 2021)

1. M/s. Honer Developer Private Limited, 17-2-1740, KSSP Warehouse, Sanath Nagar, Hyderabad – 500 018, Telangana State(36AAECI0856M1ZA) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to...
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SBI CARDS & PAYMENT SERVICES LIMITED vs. UNION OF INDIA AND OTHERS


(Punjab and Haryana High Court | Oct 8, 2021)

1. By this petition the petitioner has challenged the order dated 19.02.2021 (Annexure P-1) issued by Additional Commissioner (Appeals) whereby the prayer for refund of CGST & SGST amounting to ₹ 108 crores approximately wrongly paid on 5.4.2019 (for the disputed period i.e. from April 2018 to December 2018) in excess of the tax due under Section 77 of the Central Goods and Services Tax Act, 2017 (For short 'the CGST Act') has been declined. 2. Brief facts of the case are th...
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1. The petitioner claimed that he is entitled to refund under the provisions of section 16 of the Integrated Goods and Services Tax Act, 2017 (hereafter “the IGST Act” for short). It is the case of learned counsel that in respect of the goods that have been supplied, the petitioner is entitled to claim the refund under sub-section 3(b) of section 16 of the said Act. It is submitted that the claim for refund is not being processed by respondent no.4 on the ground that the investiga...
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1. The Joint Commissioner (Anti-Evasion) CGST & CX. Belapur passed an order dated May 8, 2019 of provisional attachment of the petitioner’s bank account in exercise of power conferred by section 83(1) of the Central Goods and Service Tax Act, 2017 (hereafter “the CGST Act” for short) read with Rule 159(1) of the Central Goods and Services Tax Rules, 2017 (hereafter “the CGST Rules” for short) considering that the proceedings initiated against the petitioner u...
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S.K. STEELS vs. STATE OF U.P. AND OTHERS


(Allahabad High Court | Oct 8, 2021)

Heard Shri Suyash Agarwal, learned counsel for the petitioner and Shri C.B. Tripathi, learned Special Counsel for the UP GST Authority. Challenge has been raised to the order dated 24.08.2021 passed under Section 129(3) of the UP GST Act, 2017 (hereinafter referred as to the 'Act'). The grievance of the petitioner is that he is the true owner of the goods that have been seized. Those goods had been purchased by the petitioner from a dealer M/s N.K. Traders at Saran (Bihar). Wh...
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Petitioner primarily challenges Ext.P6 order of assessment. The main contention raised by the petitioner is that of violation of the principles of natural justice in as much as, he had not been granted an opportunity of filing an objection and personal hearing. A perusal of Ext.P8 shows that a show cause notice was issued to the petitioner under Section 74 (1) of the CGST/SGST Act, 2017 which is stated to have been served on the petitioner on 12.08.2021. However, thereafter, the explanation a...
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Petitioner challenges Ext.P9 order of assessment issued by the first respondent. 2. Petitioner is registered under the Central Goods and Service Tax Act, 2017 (for short 'CGST' Act) and is engaged in the purchase and sale of gold ornaments. Pursuant to an inspection of the business place of the petitioner on 03.09.2019, proceedings were initiated under Section 74 (1) of the CGST Act, proposing to impose penalty. Ext.P8 reply was filed by the petitioner to the show cause notice iss...
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01. 1. These five matters arise out of a common set of facts and are accordingly being disposed of by this common order. 2. In all these writ petitions the challenge is to orders dated 28th April 2021 passed by the Additional Commissioner of Sales Tax (Appeal), Central Zone, Odisha (Opposite Party No.2) rejecting the appeal filed by the Petitioner under Section 107 (1) of the Odisha Goods and Services Tax Act, 2017 (OGST Act) and holding that the appeals filed are defective since the Peti...
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JAGAT SINGH vs. UNION OF INDIA


(Allahabad High Court | Oct 7, 2021)

Heard Sri Nikhil Kumar, learned counsel for the applicant, learned A.G.A. for the State and Sri Dileep Chandra Mathura, learned Counsel for the opposite party and perused the record. The instant bail application has been filed on behalf of the applicant seeking bail in Case No.01 of 2021, under Section 132 (1) (b), 132 (i) CGST Act, Department of D.G.G.I., Meerut, District Meerut during the pendency of trial. It is contended by learned counsel for the applicant that the applicant is i...
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14
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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)).