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The show cause notice, dated 11.06.2021, asking the petitioner to submit their reply within 30 days is under challenge in the present Writ Petition. 2.The petitioner is a manufacturer and supplier of LPG stoves, wet grinders, juicers, salad makers and mixer grinders. The petitioner is a registered tax payer under the Goods and Services Tax regime and is fully compliant with the provisions of the Central Goods and Services Tax Act, 2017, Central Goods and Services Tax Rules, 2017, Integrat...
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1. Since an appeal lies under Section 107 of the UP GST Act against the order of assessment, we are not entertaining the Special Leave Petition under Article 136 of the Constitution. We leave it open to the petitioners to pursue the alternative remedy keeping all the rights and contentions of the parties open. 2. The Special Leave Petition is accordingly dismissed. ...
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SR & SONS vs. ASSISTANT COMMISSIONER (ST) (FAC)


(Madras High Court | Jul 26, 2021)

The lis on hand is filed questioning the validity of the order passed by the first respondent-Assistant Commissioner in proceedings dated 03.02.2021. 2. The petitioner is a Partnership Firm. The petitioner has its factory at Karumathampatti, Coimbatore District. The petitioner has involved in the activity of manufacture of knitted and crocheted fabrics. The petitioner has a registration under the Central Goods and Services Tax Act, 2017 and an assessee under the GST regime with the first ...
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1. This matter is taken up by video conferencing mode. 2. The Petitioner being in custody in 2(C)C.C. No.170 of 2018, pending in the court of the learned S.D.J.M., Rourkela, has filed this petition for his on bail. The offences alleged against him are punishable under Sections 132(1)(b) and 132(1)(1) of the Central Goods and Services Tax Act, 2017. 3. Heard the learned counsel for the Petitioner and learned Standing counsel appearing for the opposite party-G.S.T. 4. As it appears,...
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SATNAM PACKAGING vs. STATE OF UTTAR PRADESH


(Allahabad High Court | Jul 23, 2021)

Heard Shri Rohan Gupta, learned counsel for the petitioner and Shri B.K.Pandey, learned counsel for respondents. This petition has been filed against the order dated 27.03.2021 passed by Assistant Commissioner Grade-2 (Appeal), wherein, the appeal filed by the petitioner was rejected and the demand of tax of ₹ 1,89,810 and equivalent amount of penalty imposed in the penalty order in Form GST (MOV-09) was affirmed. Identical issues have been raised in Writ Tax No. - 7 of 2020, wherei...
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Petitioner has prayed for the following relief(s): “For issuance of a writ order or direction in the nature of appropriate writ including the writ of mandamus or any other appropriate writ quashing/setting aside the impugned order I dated 04.03.2020 and impugned order II dated 05.03.2020 issued under Section 74 of the BGST Act for the tax periods April-September, 2019 and October, 2018-March, 2019 respectively by Respondent No. 2 and/or For issuing a Writ of certiorari or any other ...
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Respondents in this appeal had filed the writ petition challenging the detention of the 'RANGE ROVER' motor vehicle belonging to the 2nd respondent while being transported from Coimbatore to Thiruvananthapuram as 'used personal effect' of the 2nd respondent. The vehicle was detained on the allegation that the same was transported without the E-way bill as contemplated under Rule 138 of the Kerala Goods and Service Tax Rules, 2017. By the impugned judgment, the learned Sin...
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J.K. SNACKS INDUSTRIES


(Appellate Authority for Advance Ruling, Gujrat | Jul 20, 2021)

At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (herein after referred to as the ‘CGST Act, 2017’) and the Gujarat Goods and Services Tax Act, 2017 (herein after referred to as the ‘GGST Act, 2017’) are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a ...
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G.B. AGRO INDUSTRIES


(Appellate Authority for Advance Ruling, Gujrat | Jul 20, 2021)

The appellant M/s. G.B.Agro Industries, Plot No.1723, GIDC Panoli, Ankleshwar, Bharuch-394116 is involved in the manufacture of different type of fertilizers such as chemical fertilizers, organic fertilizers and bio-fertilizers. The appellant has submitted that they distribute their products through the network of Agro dealers and looking at the importance of market needs, they thought it appropriate to enlarge their market base keeping the potential of different areas in mind and have many A...
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J.K. FOOD INDUSTRIES


(Appellate Authority for Advance Ruling, Gujrat | Jul 20, 2021)

At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (herein after referred to as the ‘CGST Act, 2017’) and the Gujarat Goods and Services Tax Act, 2017 (herein after referred to as the ‘GGST Act, 2017’) are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar prov...
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7
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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)).