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1. By virtue of this petition, the petitioner seeks directions thereby to set aside the order dated 24.11.2020 passed by the Ld. A.S.J., New Delhi, Patiala House Courts, in bail application No. 1795/2020 thereby, granting anticipatory bail to the respondents and consequentially cancel the same. 2. Brief facts of the case are that the petitioner (department) is investigating a case of fictitious firms engaged in generating and passing on fake input tax credit by issuing bogus invoices with...
Summarize this case by TaxGPT in
1. The present application U/s 438 of Cr.P.C has been preferred by the petitioners challenging the order dated 04.02.2021 passed by the Ld. A.S.J., Patiala House Court, New Delhi by virtue of which anticipatory bail application of the petitioners had been rejected. 2. It is submitted by the Ld. counsel for the petitioners that the investigation against the company M/s KMG Industrial Traders Pvt. Ltd. in which the applicants are directors by GST department started in June 2018 and since th...
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ASIAN GPR MULTIPLEX vs. UNION OF INDIA


(Telangana High Court | Jun 3, 2021)

Heard learned counsel for the petitioners and the learned counsel for the respondents. 2. In both these Writ Petitions, notices issued by the National Anti-Profiteering Authority (GST) (4th respondent) on 16.12.2019 and 24.12.2019 and notices dt.8.7.2019 issued to both petitioners by the Director General of Anti-Profiteering (2nd respondent) are assailed. 3. A similar writ petition i.e. W.P. No.18660 of 2020 assailing a similar notice had been disposed of by our Division Bench on 10.0...
Summarize this case by TaxGPT in
The present writ petition has been filed for a writ of mandamus to allow the petitioner to file Form GST ITC-02 to transfer the unutilized input tax credit of ₹ 2,86,19,907/- and ₹ 31,38,891/- from their Chennai registration GSTIN 333AAICM0791PIZO to their Sri City, Andhra Pradesh GSTIN 37AAICM0791P1ZS or in the alternative to direct the respondent to refund the amount of input tax credit of ₹ 2,86,19,907/- and ₹ 31,38, 891/- 2. By an order dated 08.01.2020, respondent Nos. 6 and ...
Summarize this case by TaxGPT in
The petitioner is a Private Limited Company registered under the Companies Act, 1956, and carries on trading business in all kinds of paper. It is also registered under the CGST Act, 2017, SGST Act, 2017 and IGST Act, 2017 on the rolls of the Assistant Commissioner (ST), Osmanganj, Circle, Charminar Division, Hyderabad (for short, ‘the 1st respondent). 2. According to petitioner, it is the sole distributor of M/s.International Papers Limited, Andhra Pradesh, and it also ef...
Summarize this case by TaxGPT in
The petitioners in these writ petitions inter alia challenge the legislative intent of making the petitioners liable to pay Goods and Services Tax (‘GST’ for short) on the entire bet amount received by the totalisator and declare the amendments dated 25-01-2018 which inserted Rule 31A(3) to the CGST Rules as being ultra vires the CGST Act. 2. Adumbrated in brief, the factual background as projected by the petitioners are as follows: The petitioners, are Companies incorpora...
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Being aggrieved by the order of confiscation of Goods and Demand of Tax, Fine and Penalty dated 31.8.2020 passed by the Government of Gujarat, State Tax Department, the petitioner filed a writ petition which was not entertained on the ground that the order which was passed under Section 130 of the Central Goods and Services Tax Act, 2017 (‘the CGST Act’) is appealable under Section 107 of the CGST Act. Ms. Meenakshi Arora, learned senior counsel appearing for the petitioner re...
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PER, JUSTICE D.N. PATEL, THE CHIEF JUSTICE (ORAL). Proceedings have been conducted through video conferencing. CM APPL. 17504/2021 (Exemption) Allowed subject to all just exceptions. Application stands disposed of. CM APPL. 17505/2021 (Exemption from filing duly affirmed affidavit as well as payment of court fee) For the reasons stated in the application and in view of the present prevailing situation, the present application is allowed. However, the applicant is ...
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PANKAJ SHARMA vs. THE UNION OF INDIA AND OTHERS


(Patna High Court | Jun 1, 2021)

Learned counsel for the parties desire the matter be taken up today. Petitioner has prayed for the following relief(s):- “(i) For issuance of a writ in the nature of Certiorari or any other appropriate writ or order for quashing of order-in-appeal dated 28/01/2021 passed by the respondent no. 4, the Additional Commissioner of State Taxes (Appeal), Saran Division, Chhapra whereby the appeal of the petitioner was dismissed only on the ground that the appellant has not submitted th...
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1. The Division Bench of the High Court of Delhi by its order dated 21 May 2021 has held that the levy of IGST on oxygen concentrators that are imported as gifts for personal use is violative of Articles 14 and 21 of the Constitution and, hence unconstitutional. 2. Mr K K Venugopal, learned Attorney General for India appearing on behalf of the petitioners submits that on 28 May 2021, at the Forty-Third meeting of the GST Council, a decision was taken to constitute a Group of Ministers to ...
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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)).