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Elaborate discussion of facts became unnecessary as the writ petition is filed, challenging the summons issued by the Senior Intelligence officer/respondent under Section 70 of the Central Goods and Services Tax Act, 2017 [hereinafter referred to as 'the Act']. 2. The pertinent question raised by the learned Senior counsel appearing on behalf of the writ petitioner is that under Section 6(2) (b) of the Act, "where a proper officer under the State Goods and Services Tax A...
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V.S. ENTERPRISES vs. STATE OF U.P. AND OTHERS


(Allahabad High Court | Jul 29, 2021)

Heard Shri Shubham Agrawal, learned counsel for the petitioner; Shri Manu Ghildyal, learned counsel for the Revenue and; learned Standing Counsel for the State. Challenge has been raised to the three orders, all dated 09.06.2021 passed by the respondent nos. 2 and 3 (annexed as Annexure nos. 3, 6 and 10 to the writ petition). Briefly, it has been submitted that the respondent no. 2 issued two notices under Section 74 of Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter refer...
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Heard learned senior counsel Mr. B N Majumder for the petitioner and learned senior Govt. Advocate Mr. P K Dhar, appearing on advance copy, for final disposal of the petitions. These petitions arise in common background. For convenience, facts may be recorded from WP(C) No.494/2021. Petitioner is a private limited company and has challenged the action of the respondent No.3 of seizing and detaining an ambulance van which the petitioner had purchased for its own business purpose and wa...
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STATE OF KARNATAKA AND OTHERS vs. HEMANTH MOTORS


(Karnataka High Court | Jul 27, 2021)

The captioned writ appeal is filed by the State assailing the correctness of the order dated 20.11.2020 passed by the learned Single Judge in W.P.3337/2020. 2. The 1st respondent filed a writ petition questioning the order passed by appellant No.2-The Commissioner of Commercial Taxes in Karnataka and also the order passed by the appellant No.4-Joint Commissioner of Goods and Service Tax(Appeals)-5. 3. The 1st respondent's grievance before the learned Single Judge was that the moto...
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1. Heard learned counsel for the petitioner as well as Mr. Ajay Shukla, learned counsel appearing on behalf of respondent No.4. 2. The prayer in the present PIL petition has been made seeking direction to respondents to obey the order dated 27-4-2021 passed by the Hon’ble Supreme Court in Miscellaneous Application No.665/2001 in SMW (C) No.3/2020 under the Goods and Service Tax Law as well as notice dated 29-4-2021 and certain consequential relief sought for. 3. Learne...
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ASSISTANT COMMISSIONER, GST & CENTRAL EXCISE (M/S ..


(Appellate Authority for Advance Ruling, Odisha | Jul 27, 2021)

BRIEF FACTS OF THE CASE: 1.0. The Assistant Commissioner, CGST & Central Excise, Sambalpur 1 Division, At-Danipalli, PO- Budharaja, Dist-Sambalpur (Odisha) (the Jurisdictional officer) has filed an appeal on dated 28.04.2021 under Section 100 of CGST Act, 2017 and under Section 100 of the OGST Act, 2017 in Form GST ARA 03 before the Appellate Authority for Advance Ruling, Odisha (hereinafter referred to as “AAAR”) against the Advance Ruling Order No. 06/ODISHA-AAR/202...
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EMERALD COURT CO-OPERATIVE HOUSING SOCIETY LIMITED


(Authority for Advance Ruling, Maharashtra | Jul 27, 2021)

CORRIGENDUM 1. In the case of the applicant, M/s. Emerald Court Co-operative Housing Society Ltd. holder of GSTIN Number 27AABAE1552D1Z8, a Ruling was passed under Sections 98 of the Central Goods and Services Tax Act and the Maharashtra Goods and Services Tax Act, 2017 vide Advance Ruling Order No. GST-ARA-113/2019-20/B-29 Mumbai, dated 13.07.2021. The aforesaid applicant has brought to our notice vide email dated 14.07.2021 that, an error has been noticed under hearing part in ...
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NAGPUR WASTE WATER MANAGEMENT PVT. LTD.


(Authority for Advance Ruling, Maharashtra | Jul 27, 2021)

PROCEEDINGS (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. Nagpur Waste Water Management Pvt. Ltd. the applicant, seeking an advance ruling in respect of the f...
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PANCHTATVA ENTERPRISES vs. UNION OF INDIA AND OTHERS


(Allahabad High Court | Jul 27, 2021)

Heard Ms. Anjali Jha, along with Sri Pranjal Krishna, learned counsel for the petitioner, Sri Digvijay Nath Dubey, learned counsel for opposite party Nos. 2 to 5, Sri Prashant Kumar Srivastava, learned counsel for opposite party No.6 and Ms. Veena Raje, learned counsel for Union of India. The petitioner has challenged herein the order dated 03.02.2021 passed by Deputy Director, Agra Regional Unit (Directorate General of GST Intelligence, Agra Regional Unit), freezing account of the petiti...
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Heard Ms. Anjali Jha, along with Sri Pranjal Krishna, learned counsel for the petitioner, Sri Digvijay Nath Dubey, learned counsel for opposite party Nos. 2 to 5, Sri Prashant Kumar Srivastava, learned counsel for opposite party No.6 and Ms. Veena Raje, learned counsel for Union of India. The petitioner has challenged herein the order dated 03.02.2021 passed by Deputy Director, Agra Regional Unit (Directorate General of GST Intelligence, Agra Regional Unit), freezing account of the petiti...
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7
May
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10 May

☑ Monthly | GSTR-7

GSTR-7 for the m/o Apr 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Apr 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 May

☑ Monthly | GSTR-1

GSTR-1 for the m/o Apr 2025 (Monthly Taxpayers) - N.No. 83/2020.

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)).