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Learned Counsel appearing for the petitioner submits that the respondent no.4 issued a summary of show cause notice in FORM GST DRC-01 for the Financial Year 2022-2023. The said show cause notice was issued with a note “N.A.” in personal hearing column and no opportunity of personal hearing was granted to the petitioner though it is mandatory on the part of the adjudicating authority to grant an opportunity of hearing to the petitioner before concluding adjudication but to the dis...
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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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SUN CORPORATION vs. ASSISTANT COMMISSIONER AND OTHERS


(Andhra Pradesh High Court | Dec 4, 2024)

ORDER The Court made the following Common Order: (per Hon’ble Sri Justice R. Raghunandan Rao) As the petitioner is the same and the issues raised in these three writ petitions are also same, they are being disposed of, by way of this common order. 2. The petitioner, who is registered under the GST Act was served with assessment orders, for different periods, in the following manner: Sl. No. W.P. No. As...
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ORDER PER 1. The writ petitioner is aggrieved by the final order referable to Section 73 (9) of the Central Goods and Services Tax Act, 2017 [“Act”] which has come to be passed and in terms of which a Show Cause Notice [“SCN”] dated 30 May 2024 pertaining to the tax period April 2019 to March 2020 has come to be finalized. 2. From the record, we gather that on receipt of the aforesaid notice, the petitioner had furnished a detailed reply on 12 June 2024. Howeve...
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ORDER CM APPL. 70903/2024 (Ex.) Allowed, subject to all just exceptions. The application stands disposed of. W.P.(C) 16744/2024 & CM APPL. 70902/2024 (Interim Stay) 1. The writ petitioner is aggrieved by the final order referable to Section 73 of the Central Goods and Services Tax Act, 2017 CGST Act which has come to be passed by the Goods and Services Tax GST Officer, observing as follows:- “Whereas, a notice GST DRC-01 was issued to the taxpayer for the Financi...
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ORDER CM APPL. 70726/2024 (Ex.) Allowed, subject to all just exceptions. The application stands disposed of. W.P.(C) 16725/2024, CM APPL. 70725/2024 (Direction) & CM APPL. 70727/2024 (32 Days Delay in Refiling) 1. Mr. Sarin learned counsel appearing for the writ petitioner, despite the broad reliefs which are claimed in the writ petition, restricts his submission to the issue of negative blocking of the Electronic Credit Ledger [‘ECL’]. 2. The fact that...
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ORDER PER: The petitioner has approached this Court with the following averments: a) The petitioner worked as Secretary of a Society, called as Sri Sampath Vinayaka Non-Government Employees Welfare Society (hereinafter referred to as “the Society”). The petitioner sought to raise funds for paying his daughter’s college fee, by mortgaging the agricultural lands situated in Chodavaram Village and Mandal, Anakapalli District, as well as a house situated in Chodavaram Vi...
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ORDER 1. Mr. Sahoo, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 5th February, 2024 followed by order dated 7th March, 2024 cancelling his client’s registration under Odisha Goods and Services Tax Act, 2017. He submits, his client is ready and willing to pay the tax, interest, late fee, penalty and any other sum required to be paid for the return form of his client to be accepted by the department. He relies on order dated ...
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KASHI EXPORTS vs. UNION OF INDIA & OTHERS


(Gujarat High Court | Dec 4, 2024)

ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Avinash Poddar for the petitioner through video conference, learned advocate Mr. P.Y. Divyeshvar for the respondent Nos. 1 and 2 and learned Assistant Government Pleader Ms. Shrunjal Shah for the respondent Nos. 3 and 4. 2. This petition is filed with a prayer to direct the respondent-Authorities to refund the IGST amounting to Rs. 20,20,803.80/- on account of the zero-rated supply made by the...
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ORDER The Court made the following order : ( Per Hon’ble Sri Justice R. Raghunandan Rao ) The petitioner was served with an assessment order Ref. No.ZD370824029595Y, dated 31-08-2024, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”] for the period 2019 to 2020. This assessment order of the 1st respondent has been challenged by the petitioner in this writ petition. 2. This assessment order, in Form GST DRC-07, i...
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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)