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ORDER HON’BLE THE ACTING CHIEF JUSTICE SUJOY PAUL): Sri Y. Siri Reddy, learned counsel for the petitioner; Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, for respondent Nos.1 to 3 and Sri B. Mukherjee, learned counsel representing Sri Gadi Praveen Kumar, learned Deputy Solicitor General of India, for respondent No.4. 2. With the consent, finally heard. 3. Learned counsel for the petitioner submits that the impugned show cause notice was issued bey...
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ORAL ORDER In this petition, the petitioner sought for following relief: "a) A writ of Certiorari or any other appropriate writ, order or direction in the nature of a writ, quashing the following orders and calling for the records relating to the : (i) Impugned Order No. 1, dated 10.07.2023 bearing No. ACCT/LGSTO-200/TDS/ADJ-13/2023-24 issued by respondent No. 1 under Section 73 (9) read with Section 6 and Section 50 of the Karnataka Goods and Services Tax Act/Central Goods a...
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Judgment   Hiranmay Bhattacharyya, J.:- 1. This writ petition is at the instance of a registered person under the West Bengal Goods and Service Tax Act, 2017(for short “the 2017 Act”) and is directed against the order of the Additional Commissioner, State Tax, West Bengal, Siliguri Circle dated January 16, 2025 vide ARN No. AD1906240075450 thereby affirming the penalty order dated May 22, 2024 passed by the Proper Officer & Deputy Commissioner of State Tax, Bureau...
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JUDGMENT HIRANMAY BHATTACHARYYA, J.:- 1. This writ petition is at the instance of a registered person under the West Bengal Goods and Service Tax Act, 2017 (for short “the 2017 Act”) and is directed against the order of the Additional Commissioner, State Tax, West Bengal, Siliguri Circle dated November 14, 2014 vide Appeal Case No. GST/APP/174/2024-2025 thereby affirming the penalty order dated May 22, 2024 passed by the Proper Officer & Deputy Commissioner of State Ta...
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PRABIN JHA vs. UNION OF INDIA


(Gauhati High Court | Apr 3, 2025)

ORDER Heard Mr. H. R. A. Choudhury, learned Senior Counsel assisted by Mr. A. Chaudhury, learned counsel for the petitioner. Also heard Mr. S. C. Keyal, learned Standing Counsel, GST for the respondent/Union of India. 2. This is an application under Section 483 of BNSS, 2023 praying for grant of bail to the accused/petitioner, who has been arrested in connection with Case No. DGGI/INT/INTL/259/2025, under Section 132(5) of the Central Goods & Services Tax Act, 2017. 3. The pet...
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ORDER This writ petition has been filed to direct the 2nd respondent to consider the representation dated 03.10.2022 and sanction the refund of IGST Rs. 18,78,728 paid on export of goods vide Shipping Bill no.2481515 dated 17.06.2021 within a specific time frame as may be specified by this Court along with applicable interest as per Section 56 of CGST Act, read with Rule 96 of CGST Rules, 2017. 2. Ms.Revathi Manivannan, learned Senior Standing counsel, takes notice on behalf of the re...
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ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Chetan K. Pandya for the petitioner and learned Assistant Government Pleader Ms.Shrunjal Shah for the respondents. 2. Issue notice forthwith. Learned Assistant Government Pleader Ms. Shrunjal Shah waives service of notice on behalf of the respondents. 3. By this petition under Article 227 of the Constitution of India, the petitioner has challenged the show cause notice dated 2.11.2022 for ...
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ASHISH METALS vs. UOI & ANOTHER


(Delhi High Court | Apr 3, 2025)

ORDER PER 1. This hearing has been done through hybrid mode. 2. This is a petition under Article 226 of the Constitution of India challenging the impugned Order-in-Appeal dated 10th December, 2024 (‘OIA’). 3. A Show Cause Notice dated 22nd September, 2022 (‘SCN’) was issued to the Petitioner by Respondent No.2/Department on the ground that the Petitioner had availed excess Input Tax Credit (‘ITC’) to the tune of Rs. 79,76,771.52/ -. The case of ...
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G.R. NIRMOLIA AND CO. vs. UNION OF INDIA & OTHERS


(Gauhati High Court | Apr 3, 2025)

JUDGMENT & ORDER [ORAL] The petitioner has approached this Court by the instant writ petition, preferred under Article 226 of the Constitution of India, on the premise that its GST Registration under the Central Goods and Services Tax [CGST] Act, 2017 has been cancelled by an Order dated 10.02.2021 pursuant to issuance of a Show Cause Notice dated 05.01.2021. The assail is made inter-alia on the grounds that the manner in which the GST Registration has been cancelled is arbitrary and ...
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ORDER This Writ Petition has been filed seeking to quash the impugned proceedings of the second respondent in ASMT-13 in GSTIN. 33ANJPM3606L1ZX / 18-19 for the Tax Period October 2018 - March 2019 dated 26.12.2020. 2. With the consent of both sides, this Writ Petition is disposed of, at the admission stage itself. 3. The case of the petitioner is that he failed to file the monthly returns in GSTR - 3B for the months from October 2018 to March 2019 within the due date. Therefore, t...
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24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

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)