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PYARELAL GALAR vs. THE STATE OF MADHYA PRADESH AND OTHERS


(Madhya Pradesh High Court | Sep 20, 2021)

Shri Bhavil Pandey, learned counsel for the petitioner. Shri Ashish Anand Barnad, learned Deputy Advocate General for the respondents/State on advance copy. The present petition has been filed under Article 226 of the Constitution of India challenging the impugned orders dated 03.12.2019 (Annexure P-4) and 16.03.2020 (Annexure P-6). By the order dated 03.12.2019 passed by the respondent No.4 the tax and penalty has been imposed on the petitioner under the Goods and Service Tax Act 2017 (H...
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Ms.P.M.Anuradha, learned counsel on record for writ petitioner is before this Virtual Court. 2. Captioned main writ petition and writ miscellaneous petitions therein are in the Admission Board. 3. Learned counsel for writ petitioner submitted that writ petitioner-company migrated from 'the Tamil Nadu Value Added Tax Act, 2006, (Tamil Nadu Act No.32 of 2006)' [hereinafter 'TNVAT' for the sake of convenience and clarity] to 'Tamil Nadu Goods and Service Tax Act, 2017...
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Heard Ms. Pooja Talwar, learned counsel for the petitioner and Shri Apurva Hajela, learned Standing Counsel for the State. Challenge has been raised to the impugned order dated 07.08.2021 passed by Deputy Commissioner, Shahjahanpur, Sector 1, Bareilly under Section 74(9) of the U.P. Goods and Services Tax Act, 2017 for the tax period 2019-20 (July, September and October). Learned counsel for the petitioner contends that the aforesaid order has been passed without adequate service of t...
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These petitions arise in common background. They have been heard together and would be disposed of by this common order. Since on all material aspects facts are similar, we may refer to those arising in W.P(C) No.380 of 2021. [2] The petitioner has challenged an order dated 24.11.2020 passed by the Additional Commissioner of State Tax, Government of Tripura by which the petitioner’s appeal against an order of assessment was dismissed on the ground of delay. The record would show tha...
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Mr.R.Senniappan, learned counsel for writ petitioner and Ms.Amirta Dinakaran, learned Revenue counsel who accepts notice on behalf of lone respondent are before this Virtual Court. 2. As the captioned writ petition turns on a very narrow compass, the main writ petition is taken up for disposal. 3. Captioned writ petition pertains to cancellation of registration, but the same has since been revoked is learned Revenue counsel's say. The revocation order dated 16.09.2021 has been pla...
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Petitioner has prayed for the following relief(s):- “1(a) For issuance of a writ in the nature of certiorari for quashing of the ex-parte order bearing reference number ZA100719043649K dated 30.07.2019 passed by the respondent No.3 under section 29 of the Bihar Goods And Services Tax Act, 2017 (hereinafter referred to as the Bihar Act 2017 for short) read with Rule 22 of the Bihar Goods And Services Tax Rules, 2017 (hereinafter referred to as the “Bihar rules 2017” for s...
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PRAVEEN SUVARNA vs. THE STATE OF KARNATAKA AND OTHER


(Karnataka High Court | Sep 16, 2021)

The petitioner-accused is before this Court seeking grant of anticipatory bail and to release him on bail in the event of his arrest by the Commissioner of Central Excise and GST in Proceeding No. CBIC-DIN- 20201157YZ0000777F65 under Sections 69, Clause (a) or (b) or (c) or (d) of Section 132(1) and as per Section 132(4) and Clause (a), (b), (c) or (d) of Section 132(1) of the Central Goods and Services Tax Act, 2017 (for short ‘CGST Act’). 2. Brief facts of the case as narrat...
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This appeal has been filed by the writ petitioner, which is registered on the file of the second respondent under the provisions of the Goods and Services Tax Act. 2. The writ petition was filed for issuance of a direction upon the respondents to permit the petitioner to debit a sum of ₹ 47,30,457/- from its electronic credit ledger as shown in the ledger. The Learned Writ Court by order dated 30.07.2021 disposed of the Writ Petition, giving liberty to the petitioner to redress their gr...
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1. The prayer in the present petition is for a direction to the Opposite Parties to accept the GST TRAN-1 form from the Petitioner in terms of Rule 117 of the Central Goods and Services Tax Rules, 2017 (CGST Rules) and allow the Input Tax Credit (ITC) claimed by the Petitioner. 2. The background facts are that the Petitioner is a partnership firm which is in the business of sale of motorcycle, scooters, spare parts. It is trading in the name of M/s. Sunny Motors in Cuttack. The Petitioner...
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The petitioners are dealers in Health Care Products. The petitioners are importing Far infra Red (FIR) Bio Ceramic Healthcare products such as T.Shirts, Socks, Waist Belt, Knee bands, ankle bands, beads, food containers etc., and marketing through the distributors. The petitioners are assessees on the file of the 1st respondent. The petitioners were finally assessed to tax at a total of ₹ 6,32,36,976/-, ₹ 18,59,47,825/- ₹ 21,38,46,910/- and ₹ 6,88,78,656/- & ₹ 6,87,00,808/- for ...
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13
May
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F
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13 May

☑ Monthly | GSTR-5

GSTR-5 for the m/o Apr 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Apr 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Apr 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

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)).