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ORAL ORDER (PER: THE HON'BLE MS. JUSTICE J.M.KHAZI) Petitioner who is accused in O.R.No. 17/2024-25, is seeking relaxation of condition No. 1 imposed by the trial court whereby he is directed to deposit a sum of Rs. 1 crore while releasing him on bail. 2. Petitioner and his father Najeeb Mulla are Tax Consultants. The Superintendent of Central Tax arrested petitioner and produced before the jurisdictional Magistrate in case file No. GEXCOM/ AE/INV/GST/3958/2024-AE O.R. No. 17/...
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LAXMI TELECOM vs. STATE OF U.P. AND ANOTHER


(Allahabad High Court | Dec 4, 2024)

ORDER 1. This writ petition is directed against the show cause notice dated 30.05.2024 and the order dated 27.08.2024 passed by respondent no.2, whereby a demand to the tune of Rs.7,41,218/- has been created against the petitioner. 2. The petitioner was issued a show cause notice dated 06.04.2024 intimating discrepancies in the return after scrutiny. The petitioner filed his response, inter-alia, pointing out that the discrepancies pointed out between the ITC claimed in GSTR-3B a...
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ORDER 1. The facts in a nutshell are that the petitioner received a notice in GST ADT-01 from Respondent No. 1 for an audit of its accounts for the period from July 01, 2017 to March 31, 2018, under Section 65 of the GST Act. In response, the petitioner submitted all the required documents. However, the final audit report dated August 26, 2022, directed the petitioner to deposit disputed tax amounts, which the petitioner disagreed with. 2. Following the disagreement, a show-cause noti...
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ORAL ORDER (PER: THE HON'BLE MS. JUSTICE J.M.KHAZI) Since these two petitions are arising out of crime No. 65/2024, wherein the petitioner is the complainant and respondents of these two petitions are accused Nos. 1 and 2 and the facts leading to registering of the criminal case against them are common and involves common discussion, these two petitions are clubbed together and decided by a common order. 2. For the sake of convenience, the respondents of the respective petitio...
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DHEERAJ SAINI vs. UNION OF INDIA


(Allahabad High Court | Dec 4, 2024)

ORDER HON'BLE NALIN KUMAR SRIVASTAVA, J. 1. This bail application has been filed by the applicant - Dheeraj Saini seeking bail in Case No. 633 of 2023 under Sections 132(1)(b), 132(1)(c) read with Section 132(1)(i) of C.G.S.T. Act, 2017, D.G.G.I./ GRU Kaushambi, Ghaziabad. 2. Brief facts of the case, as culled out from the record, are that the officers of D.G.G.I., Meerut Zonal Unit received an information that a racket is indulged in creation of fake firms and issua...
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ORDER Learned Counsel appearing for the petitioner submits that the respondent no.4 issued a summary of show cause notice in FORM GST DRC-01 having reference no.ZD190923010137H dated 7th September, 2023 for the Financial Year 2017-2018. 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...
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ORAL JUDGMENT (PER: HONOURABLE THE CHIEF JUSTICE) The petitioner, an assessee under the Bihar Goods and Services Tax Act, 2017 (for short ‘BGST Act’), is aggrieved with the cancellation of registration, for reason of his business being found non-existent. 2. On facts, it is to be noticed that by Annexure-P/1 dated 09.07.2023, a show-cause notice was issued for cancellation of registration, since the premises were found non-existent during field verification. Annexure-P...
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ORDER The Writ Petition is filed to call for the records on the files of the Respondent herein in GSTIN 33AAGCR6798D1Z3/2019-20 dated 06.08.2024 and quash the same. 2. The facts that has given rise to the above Writ Petition is hereinbelow set out:- 2(i). The petitioner is a registered dealer under the provisions of the Tamil Nadu Goods and Service Tax Act 2017 (hereinafter referred as the “TNGST Act”)/Central Goods and Services Tax Act, 2017 (hereinafter referred to a...
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AKRITI FOOD INDUSTRY LLP vs. STATE OF UP AND OTHERS


(Allahabad High Court | Dec 3, 2024)

ORDER HON'BLE AJIT KUMAR, J. 1. Heard Ms. Akarshi Agarwal, learned Advocate assisted by Sri Rahul Agarwal, learned counsel for the petitioner and learned Standing Counsel. 2. Invoking extra ordinary jurisdiction of this Court under Article 226 of the Constitution, petitioner, a Limited Liability Partnership concern engaged in the business of manufacturing and sale of goods claimed to be exempted from liability of tax/duty under the Goods and Services Tax Act, 2017 and hence se...
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TMI SYSTEMS vs. THE STATE OF KARNATAKA & OTHERS


(Karnataka High Court | Dec 3, 2024)

ORAL ORDER 1. The petitioner is registered under the provisions of the Central Goods and Services Tax Act, 2017 and Karnataka Goods and Services Tax Act, 2017 (for short 'the CGST/KGST Acts'). There is a delay in filing of GST returns and claiming input tax for the financial year 2018- 19 by the petitioner. Hence the show cause notice was issued and the impugned order came to be passed. Aggrieved by the same, present writ petition is filed. 2. During the course of arguments, l...
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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)