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ORDER The present writ petition is filed challenging the impugned order dated 18.07.2024 on the premise that the same supplies are subject to assessment more than once. 2. It is submitted by the learned counsel for the petitioner that there were two assessment proceedings which were undertaken simultaneously for the very same period viz., 2019-20. The first proceeding commenced with the issuance of a notice dated 30.05.2023 in DRC-01A, followed by a Show Cause Notice in Form DRC-01 da...
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ORDER The present writ petition is filed challenging the impugned order dated 13.08.2024 on the premise that the impugned order levies tax on supplies outside the State of Tamil Nadu, thereby suffers from want of jurisdiction. The impugned order is also challenged on the premise that it raises demand in excess of the amount of taxes proposed in the show cause notice thereby violating the mandate contained in Section 75 (7) of the Act and thus violates principles of natural justice. 2....
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ORDER The present writ petition is filed challenging the impugned order dated 08.04.2024 on the premise that the petitioner was found to have availed of input tax credit in respect of alleged supplies from bill traders on the strength of bogus invoices without actual involvement of goods. 2. It is submitted by the learned counsel for the petitioner that the petitioner is engaged in the business of selling refurbished laptops, computers, etc. by buying discarded laptops, computer and o...
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PC:- 1. Heard Mr Pathak for the Petitioner and Mr Chandrashekar for the Respondents. 2. This is yet another case where the Petitioner has tried to take a chance with the proceedings in this Court after making false and incorrect statements in the Petition. 3. The Petitioner challenges the impugned order dated 1 August 2024 issued pursuant to the show cause notice dated 2 August 2022. Though the Petitioner has an alternate and efficacious remedy, in paragraphs 40 and 41, the Petiti...
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PC:- 1. Heard learned Counsel for the parties. 2. The challenge in this Petition is to the impugned order dated 10 July 2024. 3. In paragraph 8 of the Petition, the Petitioner has simply pleaded that “in light of wrongful actions by the Respondents, there is no alternate efficacious remedy and this Hon’ble Court must be pleased to the exercise the discretion vested in it under Article 226 of the Constitution of India”. 4. There are no averments based upon whi...
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MELSTAR METALS vs. THE UNION OF INDIA & OTHERS


(Bombay High Court | Dec 2, 2024)

PC:- 1. Heard learned counsel for the parties. 2. Leave is granted to attach the missing pages in the impugned order or to replace the impugned order so that a complete version is on record. Amendment to be carried out forthwith. Reverification is dispensed with. 3. Rule. The Rule is made returnable forthwith at the request of and with the consent of learned counsel for the parties. 4. The petitioner challenges the impugned order dated 31 January 2024, rejecting the petitioner...
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ORDER 1. Mrs. Wallace, learned advocate appears on behalf of petitioner and submits, impugned is order in original dated 2nd May, 2024 made pursuant to demand-cum-show cause notice dated 22nd November, 2023 issued under section 73 in Central Goods and Services Tax Act and Odisha Goods and Services Tax Act, both of 2017. Pointing out from paragraph 5.1(c)1.2 of impugned order she submits, availed of Impugned Tax Credit (ITC) was disallowed on delay in filing of return by GSTR-3B. 2. Sh...
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TATA ALDESA (J.V.) vs. STATE OF UP AND OTHERS


(Allahabad High Court | Dec 2, 2024)

ORDER 1. This writ petition has been filed by the petitioner seeking a direction to the respondents to disburse the amount of refund of Rs. 38,10,351/- sanctioned to the petitioner vide refund sanction order dated 12.02.2020 along with interest. 2. Submissions have been made that by order dated 12.02.2020 (Annexure-4), the amount along with interest was ordered to be refunded, however, the same has not been paid to the petitioner. When the matter came up before this Court on 20.09.202...
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ORDER 1. This writ petition is directed against the order dated 06.08.2024 passed under Section 73 of U.P.G.S.T./C.G.S.T. Act, 2017 for financial year 2019-20. 2. Though several pleas have been raised in the present writ petition, learned counsel for the petitioner submitted that the show-cause notice was issued on 25.05.2024 under Section 73 of the Act wherein the petitioner was required to submit a reply by 25.06.2024, however in the column pertaining to date of personal hearing, ti...
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RAJ INFRA STRUCTURE vs. STATE OF U.P. AND ANOTHER


(Allahabad High Court | Dec 2, 2024)

ORDER 1. This petition is directed against order dated 26.12.2023 passed by the Assistant Commissioner, State Tax, Sector-19, Varanasi under Section 73 of the Goods and Service Tax Act, 2017 whereby demand has been created against the petitioner. 2. Submissions have been made that after filing of response by the petitioner to the notice issued under Section 73 of the Act on 15.09.2023, the respondent authorities neither issued any notice of personal hearing nor issued any intimation p...
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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)