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State - Chhatisgarh ✔

  82 Results

ULTRATECH CEMENT LIMITED vs. UNION OF INDIA & OTHERS


(Chhattisgarh High Court | Jan 19, 2024)

CAV ORDER 1. The present petition has been filed by petitioner under Article 226 of the Constitution of India challenging legality, validity and propriety of the order dated 26.09.2023 passed by the learned Additional Commissioner (CGST and Central Excise), Raipur in Original Order No. 10/ADC/GST/2023-24. By the impugned order the Additional Commissioner has confirmed the demand and ordered for recovery of Goods & Services Tax ("GST") of Rs. 14,35,54,944/- (CGST Rs. 7,17,77,...

ANUSH KUMAR GANGWANI vs. UNION OF INDIA & OTHERS


(Chhattisgarh High Court | Jan 8, 2024)

C.A.V. ORDER 1. Applicant has filed this first bail application under Section 439 of CrPC for grant of regular bail as he has been arrested in connection with Crime No. 11/Fake Invoice/GST/23 registered at Police Station – DG CGST, Raipur, (C.G.) for offence punishable under Section 69(1) CGST & 132(1)(1)(i) CGST. 2. Respondent received intelligence report that M/s Radhe Construction, Raipur having GSTIN 22AHUPV6648N1Z9 was engaged in passing on unauthorized Input Tax Credit...

ASHISH BANSAL vs. UNION OF INDIA & OTHERS


(Chhattisgarh High Court | Jan 3, 2024)

ORDER 1. This is first application under Section 439 of CrPC for grant of regular bail to applicant who is in custody since 7.2.2023 in connection with Crime No.167/21-22 registered at Directorate General of Intelligence, GST, Raipur for commission of offence under Section 16, 132 (1) (b) & 132 (1) (c) of the Goods and Service Tax Act, 2017 (for short 'the Act of 2017'). 2. Case of prosecution, in brief, is that based on the intelligence report against applicant, the inves...

JAIN BROTHERS vs. UNION OF INDIA & OTHERS


(Chhattisgarh High Court | Dec 11, 2023)

C.A.V. ORDER SANJAY K. AGRAWAL, J. 1. The petitioner herein, which is a proprietorship firm registered under the provisions of the Central Goods and Services Tax Act, 2017 (for short, ‘the CGST Act’), seeks to challenge the constitutional validity of Section 16(4) of the CGST Act as violative of Articles 14, 19(1)(g) & 300A of the Constitution of India and further seeks a declaration that Section 16(4) is merely procedural in nature which cannot override substantive co...

TATA STEEL LTD. vs. STATE OF CHHATTISGARH & OTHER


(Chhattisgarh High Court | Nov 7, 2023)

ORDER Heard. 1) Learned Senior Counsel appearing for the petitioner would submit that a notice under Section 73 of the Chhattisgarh Goods and Services Tax Act, 2017 (for short ‘ the Act of 2017’) was issued by the Revenue and the petitioner was directed to appear before the Deputy Commissioner State Tax, Division-2, Raipur (C.G.) but in details column, date of personal hearing, time of personal hearing and venue were not mentioned. It is further argued by learned Senior co...

SHREE JEET TRANSPORT vs. UNION OF INDIA


(Chhattisgarh High Court | Oct 17, 2023)

CAV JUDGMENT PER GOUTAM BHADURI, J, Facts of the case : 1. (a) This instant petition is filed to challenge the order dated 28-2-2022 (Annexure - P/5) passed by the Appellate Authority for Advance Ruling, Chhattisgarh (for brevity ‘the AAAR’) as no decision was rendered in terms of Section 101 (3) of the Central Goods and Service Tax Act, 2017 (for brevity ‘the CGST’) and the Chhattisgarh Goods and Service Tax Act, 2017 (for brevity ‘the CHGST’) ...
ORDER ON BOARD Heard. 1) The petitioner has challenged the notice dated 06-16/01/2023 issued by respondent No.2 under the provisions of Section 73 of the Central Goods and Service Tax Act, 2017 (for short ‘the CGST Act, 2017’). 2) The facts of the present case are that the petitioner is a Public Sector Undertaking and a 100% subsidiary company of Coal India Limited. The petitioner is holding GST Registration No. AADCS2066EST003 and it is under the administrat...

HITACHI ENERGY INDIA LIMITED


(Authority for Advance Ruling, Chhatisgarh | Sep 25, 2023)

Subject: Chhattisgarh GST Act, 2017 - Advance Ruling U/s 98 Chhattisgarh GST Act, 2017 - Advance Ruling U/s 98 sought vide ARA-01 Applicdtion from M/s Hitachi Energy India Limited, 1st Floor, No. OP-05, C246/6, Vallabh Nagar, Near Sant Gyaneshwar School, Raipur, Chhattisgarh, 492001, a registered unit having GSTIN- 22AARCA9513ElZR (here in after referred to as the applicant), seeking advance ruling as to (i) Whether the supply of services made by the Applicant under Fifth Contract is comp...
ORDER Heard Mr. Vijay Shankar Mishra, learned counsel for the petitioner. Also heard Mr. Gagan Tiwari, learned Deputy Government Advocate, appearing for respondents/State and Mr. Pankaj Agrawal, learned counsel, appearing for respondents No. 3 and 4. 2. The present writ petition has been filed by the petitioner with the following prayers: “10.1 The Hon’ble Court may kindly be pleased to call for the entire records pertaining to the case of the petitioner. 10.2 The ...

SURAJBHAN ENGINEERING vs. STATE OF CHHATTISGARH AND OTHERS


(Chhattisgarh High Court | Jul 19, 2023)

ORDER Heard Mr. Ankit Singh, learned counsel for the petitioner and Mr. Gagan Tiwari, learned Deputy Government Advocate, appearing for the State/respondent No.1. 2. Undisputed facts of the case are that on 16.06.2023, the Respondent No. 2 - the Municipal Council of Sakti, floated a tender bearing NIT No. 365/2023-24 for the Construction of B.T. Road, widening, and development of the road from Budhwaribazar to Gurunanak Complex at Sakti, District - Sakti, Chhattisgarh. The subject ten...


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10 Mar

☑ Monthly | GSTR-7

GSTR-7 for the m/o Feb 2024 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Feb 2024 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Mar

☑ Monthly | GSTR-1

GSTR-1 for the m/o Feb 2024 (Monthly Taxpayers) - N.No. 83/2020.

13 Mar

☑ Monthly | GSTR-5

GSTR-5 for the m/o Feb 2024 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Feb 2024 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Feb 2024 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Mar

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Feb 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Feb 2024 [Return by OIDAR Service Providers - Rule 64.]

25 Mar

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Feb 2024 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Mar

☑ Monthly | GSTR-11

GSTR-11 for the m/o Feb 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

31 Mar

☑ Annual | CMP-02

Last date to opt-in from regular scheme to composition scheme under GST for FY 2024-25 [Rule - 3 of CGST Rules.]

☑ Annual | GTA

Closing Date of window on GST Portal for Opt-in / Opt-out for Forward Charge / Reverse Charge by GTA for FY 2024-25 [Notification No.06/2023 - CT(R) dated 26.07.2023]