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GST Case Laws


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ORDER 1. Heard Mr. R. Singha, learned counsel for the petitioner. Also heard Mr. P. Nayak, learned counsel appearing for the BTC, Mr. K. Sarma, learned counsel for the respondent No.7 and Mr. B. Choudhury, learned Standing Counsel, Finance and Taxation Department. 2. The petitioner participated in a competitive bidding process initiated by the respondent BTC authorities for settlement of a market named ‘Simla Bazar’ for the year : 2023-2024, pursuant to a Tender Notice dat...
ORDER Mr. S.K. Agarwal, learned counsel for the petitioner and Mr. B.N. Gogoi, learned Standing Counsel, CGST for all the respondents. 2. It is the case of the petitioner that it is a partnership firm having its place of business at Moran, District – Sivasagar and it carries out business of works contract. For the purpose of carrying out its business, the petitioner got itself registered under the Goods and Services Tax [GST] Act, 2017 with Registration no. 18AAUFP7080R1ZZ. ...

VISHAL KUMAR SINGH vs. UNION OF INDIA & OTHERS


(Gauhati High Court | Feb 1, 2024)

ORDER Heard Mr. S.K. Agarwal, learned counsel for the petitioner and Mr. B.N. Gogoi, learned Standing Counsel, CGST for all the respondents. 2. It is the case of the petitioner that the petitioner is a businessman having its place of business at Moran, District – Dibrugarh and he carries out business of works contract. For the purpose of carrying out his business, the petitioner got himself registered under the Central Goods and Services Tax [CGST] Act, 2017 with Registration no...

NAZIMUDDIN AHMED vs. THE PRINCIPAL SECRETARY AND ORS


(Gauhati High Court | Jan 29, 2024)

ORDER Heard Mr. D. Sarma, learned counsel for the petitioner and Mrs. R. B. Bora, learned Standing Counsel, BTC, for the respondent Nos. 1 to 3. No one appears for the respondent No. 4 even though the order of the Lawazima Court dated 12.12.2023 states that the track consignment report available with the case records revealed that the notice in respect of the respondent No. 4 has been delivered to the addressee on 21.10.2023 and as such, service was complete in respect of the respondent N...

DIBYAJIT BORA vs. UNION OF INDIA & OTHERS


(Gauhati High Court | Jan 8, 2024)

ORDER Heard Mr. R.S. Mishra, learned counsel for the petitioner; Ms. P. Tamuli, learned counsel appearing on behalf of Mr. K. Phukan, learned Central Government Counsel for the respondent no. 1; and Mr. S.C. Keyal, learned Standing Counsel, GST for the respondent nos. 2 & 3. 2. The petitioner has submitted that he has been carrying on his sole proprietorship business as ‘M/s Dibyajit Bora’ and the said proprietorship firm has been registered with the respondent GST aut...
ORDER Heard Mr. R. Shah, learned Senior Counsel through virtual mode, assisted by Mr. D. Borah and Mr. J. Mishra, learned counsel for the petitioner, and Mr. S.C. Keyal, learned Standing Counsel, GST for the respondents. 2. In this writ petition instituted under Article 226 of the Constitution of India, assail is made by the petitioner company to a Demand-cum-Show Cause Notice bearing E-File no. GEXCOM/ADJN/GST/ADC/297/2023 dated 05.09.2023 [Annexure-2] issued by the respondent no. 2 ...

PRITAM NATH vs. UNION OF INDIA AND OTHERS


(Gauhati High Court | Dec 5, 2023)

ORDER Heard Mr. S. K. Agarwal, learned counsel for the writ petitioner. Also heard Ms. M. Deka, learned counsel appearing on behalf of Mr. S.C. Keyal, learned Standing Counsel, GST, for the respondents. 2. The petitioner is a reputed Architect who undertakes and executes Architectural works. The petitioner is an assessee under the GST Act, 2017 and has GST Registration with effect from 25.09.2017 being Registration No. 18ADCPN9764H1Z2. 3. Pursuant to being registered under the GST...

SANJOY NATH vs. THE UNION OF INDIA AND OTHERS


(Gauhati High Court | Nov 29, 2023)

ORDER Heard Mr. J. Roy, learned senior counsel assisted by Mr. S.K. Saha, learned counsel for the petitioner and Dr. B.N. Gogoi, learned Standing Counsel, GST for all the respondents. 2. It is the case of the petitioner that he is the sole proprietor of a firm in his name and he got himself registered as a dealer under the Central Goods and Services Tax Act, 2017. When he applied for registration, the petitioner was issued a registration certificate in Form GST REG-06 with Registratio...
JUDGMENT AND ORDER (ORAL) 14 writ petitions are taken up for disposal by this common judgment and order taking into account the similarity of facts as well as the issues being paramateria. 2. The writ petitioners in the instant batch of the writ petitions have challenged the levy and collection of cess by the respondent authorities under the provisions of the Assam Agricultural Produce Market Act, 1972 post the GST regime and further sought for directions upon the respondents to refun...

HCC-CPL vs. THE UNION OF INDIA AND OTHERS


(Gauhati High Court | Jun 26, 2023)

JUDGMENT AND ORDER(CAV) Heard Mr. D. Mazumdar, the learned Senior Counsel assisted by Mr. B.D. Deka, the learned counsel for the Petitioner and Mr. G. Goswami, the learned Standing Counsel appearing on behalf of the NF Railway as well as Mr. S.C. Keyal, the learned counsel appearing on behalf of the GST Department. 2. The issue involved in the instant writ petition is as to whether the Petitioner would be entitled to the reimbursement of the GST on the differential amount of price var...


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25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2024) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for the FY 2023-24 (For taxpayers upto 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

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

30 Apr

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2023-24 by Composite Taxpayer (Rule 62).

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2024 (Rule 61A)