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P.C. (Per M. S. Sonak, J.) :- 1. Heard learned counsel for the parties. 2. Rule. The rule is made returnable immediately at the request and with the consent of the learned counsel for the parties. 3. The petitioner challenges the Order-in-Original dated 30 April 2024. Though an appeal lies against this order, considering the order already made by us on 20 June 2024 in Writ Petition No.6181 of 2024 and CBIC Circular No.230/24/2024-GST dated 10 September 2024, we propose to remand t...
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RIMITA MUKHERJEE


(Authority for Advance Ruling, West Bengal | Dec 11, 2024)

Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Tax Act,2017 or West Bengal Goods and Services Tax Act, 2017 (hereinafter collectively called “the GST Act”), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Tax Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within...
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ORDER 1. Mrs Wallace, learned advocate appears on behalf of petitioner and submits, her client is aggrieved by order dated 30th October, 2024 made by the First Appellate Authority. She wants to appeal therefrom to the Tribunal but it has not yet been constituted. In the circumstances assessees and the department were complying with directions made on order dated 16th February, 2024 by the First Division Bench in a batch of writ petitions, lead case being WP(C) no.42015 of 2023 (M/s. Maa T...
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(PER HON’BLE SRI JUSTICE R RAGHUNANDAN RAO) The petitioner, who is involved in the export of rough granite, is also registered under the Central Goods and Services Tax Act, 2017 (here-in-after referred to as “the CGST Act”). 2. The petitioner had exported certain rough granite blocks, during the period January, 2022 to March, 2022. Subsequently, he moved an application for refund of an amount of Rs. 11,26,953/-, dated 21.03.2024. This application is said to have been...
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JUDGMENT Petitioner challenges the order of assessment dated 23.12.2023 with respect to the assessment year 2017-2018. As per the impugned order, petitioner was found to have utilised Input Tax Credit in excess and hence a liability to the extent of Rs.19,94,818/-, was imposed on it under Section 73 of the Central Goods & Services Tax Act, 2017, and State Goods and Services Tax Act, 2017. An appeal has also been preferred by the petitioner before the Appellate Authority as per Exhibit...
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ORDER WP(C) no.30591 of 2024 and I.A. no.16249 of 2024 ORDER NO. 01 1. Mr. Sahoo, learned advocate appears on behalf of petitioner and submits, his client is aggrieved by order dated 15th May, 2024 made by the First Appellate Authority. It wants to appeal therefrom to the Tribunal but it has not yet been constituted. In the circumstances assessees and the department were complying with directions made on order dated 16th February, 2024 by the First Division Bench in a batch of wri...
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ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Darshan Patel for the petitioner and learned Senior Standing Counsel Mr. Utkarsh Sharma for the respondent. 2. By this petition under Article 227 of the Constitution of India, the petitioner has prayed for the following relief:- “(A) Your Lordships be pleased to admit and allow the present petition. (B) Your Lordships be pleased to issue a writ in the nature of mandamus and hold ...
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DEENDAYAL PORT AUTHORITY vs. UNION OF INDIA & OTHERS


(Gujarat High Court | Dec 11, 2024)

ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Sanket Gupta for learned advocate Mr. Anand Nainawati for the petitioner and learned advocate Mr. C.B. Gupta for the respondents. 2. Having regard to the controversy involved in this matter, which is in a narrow compass, with the consent of the learned advocates for the respective parties, the matter is taken up for hearing. 3. Rule returnable forthwith. Learned advocate Mr. C.B. Gupta ...
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ORDER The present writ petition is filed challenging the impugned order in GSTIN:33ADBPJ0023E1ZJ/2017-2018 dated 27.12.2023, passed by the respondent on the premise that the same was made in violation of principles of natural justice. 2. It is submitted by the learned counsel for the petitioner that the petitioner is a dealer in pharmaceutical goods and is registered under the GST Act. During the relevant period of 2017-18, the petitioner has filed the returns and paid appropriate tax...
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ORDER The present writ petition is filed challenging the impugned order dated 09.11.2024 whereby the petitioner was directed to pay penalty of Rs.6,18,656/- as proposed in GST MOV 07 under Section 129(1)A of the CGST Act. 2. It is submitted by the learned counsel for the petitioner that the goods were inspected in terms of Section 68(3) of the Act and at the time of interception of the vehicle, the driver produced invoices and E-way bills. On scrutiny of E-way bills it was found that ...
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25
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25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)