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ORDER 1. Mr. Mishra, learned advocate, appears on behalf of petitioner and submits, under challenge is order in original dated 28th December, 2023 pursuant to demand-cum-show cause notice dated 7th August, 2023 issued for recovery of interest and penalty. He submits, his client was hospitalized between 22nd April, 2023 to 6th June, 2023 and again between 15th October, 2023 to 17th March, 2024. The time in between he was seriously unwell. In that time the demand-cum-show cause notice was i...
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ORDER The petitioner is before this Court against the Order-in-Original No.01(R4)/2022 GST (Supdt.) dated 23.02.2022. By the impugned order, the demand proposed in RCM-SCN No.10/2021-GST has been confirmed by the respondent. The Show Cause Notice was issued to the petitioner on the ground that the petitioner has not paid IGST of Rs. 13,13,243/- as recipient of services (RCM) i.e, on reverse charge mechanism for service of transportation of goods by vessel from the place outside India up t...
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ADITI AGRI JUNCTION vs. STATE OF U.P. & OTHERS


(Allahabad High Court | Dec 5, 2024)

ORDER HON'BLE PANKAJ BHATIA, J. 1. The present petition has been filed by the petitioner seeking to challenge the order of cancellation dated 10.05.2023 as well as the order dated 06.03.2024 whereby the appeal preferred by the petitioner was dismissed as being beyond limitation. 2. The contention of the counsel for the petitioner is that on 29.03.2023, a show cause notice was sent proposing to cancellation the registration of the petitioner's firm, reason as disclosed in t...
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INDO OMAKASE PVT. LTD. vs. EXCISE AND TAXATION DEPARTMENT, GURUGRAM


(Punjab and Haryana High Court | Dec 5, 2024)

SANJEEV PRAKASH SHARMA, J.(ORAL) 1. Learned counsel has relied upon the judgment passed by this Court in bunch of cases i.e. CWP No. 27468 of 2023 & other connected cases, titled as, M/s Vasudeva Engineering vs. The Union of India and others, decided on 24.10.2024, to submit that this Court has considered the law as laid down by the Supreme Court in M/s Tecnimont Pvt. Ltd. vs. State of Punjab and others, 2019 INSC 1054, and has condoned the delay. 2. Notice of motion. ...
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VISHAL CHOBIA vs. STATE OF U.P. AND OTHERS


(Allahabad High Court | Dec 5, 2024)

ORDER 1. These writ petitions are directed against the orders dated 05.11.2024 passed under Section 129(3) of the Uttar Pradesh Goods and Service Tax Act, 2017 (in short ‘the Act’) by which the claim of the ownership of the petitioner on the goods detained by respondent no. 5 has been rejected and the same has been passed in the name of the driver of the vehicle. 2. It is, inter alia, submitted by counsel for the petitioner that penalty has been imposed by the order impugn...
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ORDER Hon'ble Pankaj Purohit, J. By means of the present writ petition, the petitioner has challenged the order passed by the Proper Officer under Section 130 of the Uttarakhand GST Act, 2017 (hereinafter referred to as “Act of 2017”), whereby the vehicles and the goods thereon were confiscated by the Proper Officer, who imposed penalty to the tune of ₹6,49,742/- upon the petitioner. 2. It is the case of the petitioner that confiscation of goods and vehicles and ...
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ITI LTD vs. THE UNION OF INDIA & OTHERS


(Meghalaya High Court | Dec 5, 2024)

JUDGMENT AND ORDER (ORAL) PER. H.S. THANGKHIEW, JUDGE: 1. This matter concerning the demand for excess availed Inputs Tax Credit for the month of November, 2017-2018 in terms of Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act) and Meghalaya Goods and Services Tax Act, 2017 (MGST), is before us today for hearing. 2. However, at the outset, Dr. N. Mozika, learned DSGI assisted by Ms. R. Fancon, learned counsel for the respondents has produced a Notification date...
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RIZVI MEDICAL AGENCY vs. STATE OF U.P. & OTHERS


(Allahabad High Court | Dec 5, 2024)

ORDER HON'BLE PANKAJ BHATIA, J. 1. Heard learned counsel for the parties and perused the record. 2. The present petition has been filed by the petitioner challenging the order dated 11.12.2023 passed under Section 73 of the GST Act as well as the order dated 25.09.2024 whereby the appeal preferred by the petitioner was dismissed as being beyond limitation. 3. Attacking the order dated 11.12.2023, the submission of the counsel for the petitioner is that the same was beyond ...
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ORDER The present writ petition is filed challenging the impugned notice dated 29.08.2023 in Form DRC-01 on the limited ground that the same came to be issued even before the time granted to the petitioner to respond to Form GSTR DRC-01A dated 23.08.2023 had expired. 2. The petitioner is engaged in the business of retail sale of various consumer goods, fashion apparels and electronic equipments etc. and is registered under the Goods and Services Tax Act, 2017. The petitioner for the r...
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ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) The petitioner is aggrieved with Annexure P-10 order rejecting his rectification application. Admittedly, an assessment was carried out against the petitioner for the Assessment Year 2019-20 as per Annexure P7 order. 2. The petitioner’s contention is that the petitioner is an entity having its activities spread over 19 States in the country and has transactions in all the other States too. The annual return with respect to th...
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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)