This writ petition is filed challenging Ext.P2 notice issued by the respondent under Section 129 of the State Goods and Services Act, 2017. Petitioner is an assessee under the GST Act, 2017, engaged in the manufacture and sale of bicycles. On the basis of orders received, consignment of bicycles were transported in lorry No.TN 38/AP-9081 under three invoices.
However, the consignment of bicycles were intercepted and detained. The reason stated, as can be deciphered from Ext.P2, is that th...
This writ petition seeks a certiorari challenging an order of cancellation of registration under the provisions of the Central Good and Service Tax Act, 2017 dated 20.09.2019.
2. Learned counsel for the petitioner brings to my notice an order passed by the Central Board of Indirect Taxes, Customs in order No.1 of 2020 Central Board of Indirect Taxes and Customs in S.O. 2064 (E). dated 25.06.2020 to the following effect:
Government of India
Ministry of Finance (Department of Revenu...
Heard Mr.Murali, learned counsel for the petitioner and Mr.Mohammed Shaffiq, learned Special Government Pleader for the respondent.
2. By consent expressed by both sides, this Writ Petition is disposed at this stage.
The short point on which the order of cancellation of registration under the provisions of the Central Goods and Service Tax Act, 2017 dated 10.12.2018 is assailed, is non-consideration of reply dated 20.02.2018 filed by the petitioner in response to show cause notice dat...
1. The present is a second round of litigation. The grievance of the petitioner is in respect of his unable to upload GST TRAN-1 and TRAN-2 returns on the GST web portal by the last date prescribed i.e. 27.12.2017.
2. According to the petitioner, after the new tax regime i.e. the GST law came into force, the last date for submission of GST Tran-1 and Tran-2 returns was extended by the government up till 27.12.2017. The petitioner tried to submit returns, however, because of the technical ...
This appeal has been filed under Section 107 of the Central Goods and Service Tax Act,. 2017 by M/S Shyam Electroplating, 21, VKI Area, Neelgirivistar Yogna, Road No. 14, Jaipur-302016 (hereinafter also referred to as "the appellant") against the Order-in-Original No. ZA990420005814M dated 20.04.2020 (hereinafter referred to as "the impugned order” ) passed by the Deputy Commissioner, Central Goods and Service Tax Division -E, Jaipur (hereinafter referred to as "the ...
[The aforesaid presence is being recorded through video conferencing since the proceedings are being conducted in virtual Court]
Petitioner-Nitin Jain is stated to be proprietor of two firms namely M/s Shiv Trade Incorportion and M/s Om Trade InExim, who are facing proceedings under CGST Act,2017 for the alleged evasion of tax and have been also proceeded against for offences under Section 132(1)(a) (b) ( c) (d) read with 132 (1) (i) (ii). In the light of provisions of Section 69 of the C...
(National Anti Profiteering Authority
| Jul 16, 2020)
1. The present Report dated 31.12.2019 has been furnished by the Director General of Anti-Profiteering (DGAP), under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the case are that a reference was received by the DGAP from the Standing Committee on Anti-Profiteering on 01.07.2019 recommending a detailed investigation in respect of an application, originally examined by the Rajasthan State Screening Committee on Anti-profiteering under Rule 128 (2)...
Heard the learned counsel appearing for the petitioner and the learned Special Government Pleader appearing for the respondent.
2.The issue in all the three writ petitions is one and the same though the assessment years are different. Though very many grounds have been taken by the learned counsel appearing for the petitioner in the affidavit filed in support of the writ petitions, I am of the view that these writ petition can be disposed of on a short ground.
3.The petitioner's c...
The petitioner has approached this Court under Article 226/227 of the Constitution of India claiming following reliefs:-
“1. To direct the respondents No.2 to grant an opportunity to the petitioner to file Trans 1 before due date i.e. 31.03.2020.
2. Yours Lordship may be please to issue a writ of mandamus directing the Respondent No.2 to allow filing in Form GST Trans 1 to enable to claim transitional credit of eligible duties in respect of inputs held in stock on the appointed ...