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GST Case Laws


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  780 Results

SMIT DIPEN SHAH vs. STATE OF GUJARAT


(Gujarat High Court | Apr 3, 2024)

ORAL ORDER 1. RULE. Learned APP waives service of rule for the respondent-State. 2. The present application is filed under Section 439 of the Code of Criminal Procedure, 1973, for regular bail in connection with File No. 142 dated 02.02.2024 registered with the State Tax Officer (3), Enforcement, Division – 11, Junagadh. 3. Learned Advocate appearing on behalf of the applicant submits that applicant is the proprietor of M/s. Liberty Products which is engaged into the busines...
COMMON ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. These petitions are arising from the common order passed under Rule 108(3) of the Central Goods & Service Tax Rules, 2017 (for short ‘the Rules’). 1.1 As the petitioners in these petitions is common, all these petitions were heard analogously and are being disposed of by this common order. 2. The petitioner is engaged in the manufacture and export of pharmaceuticals products and is duly regist...
COMMON ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. In all these petitions, the petitioner has prayed for granting refund of accumulated input tax credit in terms of Section 54(3)(ii) of the Central Goods & Service Tax Act, 2017 (for short ‘the CGST Act’) read with Rule 89(5) of the Central Goods & Service Tax Rules, 2017 (for short ‘the CGST Rules’) for the period from July, 2017 to November, 2020. 2. The brief facts of the case, i...
ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Jitendra Motwani with learned advocate Mr. Hardik P. Modh for the petitioner. 2. Learned advocate Mr. Motwani for the petitioner submitted that the respondent authorities have not permitted the petitioner to utilize the input tax credit which was received from its input service distributor (for short “the ISD”) as the ISD could not file GSTR Form-6 for carry forward of transitional...
CAV JUDGMENT 1. The present application is filed under Section 439 of the Code of Criminal Procedure, 1973, for regular bail in connection with the FIR being DGGI/INV/CM/25/2022 registered with the Directorate General of GST Intelligence, Rajkot of the offence punishable under Sections 132(1)(b) and (1) of the Central Goods & Services Tax Act, 2017. 2. Learned senior advocate Mr. Nirupam D. Nanavaty assisted by learned advocate Mr. Apurva Mehta appearing for the applicant has subm...

SHREEJI INDUSTRIES vs. STATE OF GUJARAT & ANOTHER


(Gujarat High Court | Feb 22, 2024)

ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) [1] By this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs: “23A. This Hon’ble Court may be pleased to issue a writ of certiorari or writ in the nature of certiorari or any other appropriate writ or order quashing and setting aside impugned order in Form GST MOV-11 (annexed at Annexure A) as being wholly without jurisdiction, arbitrary and illegal; ...

JUPITER COMTEX PVT. LTD. vs. UNION OF INDIA


(Gujarat High Court | Feb 14, 2024)

ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Uchit N. Sheth for the petitioner and learned senior standing counsel Mr. Siddharth Dave for respondent No. 2. 2. The petitioner is engaged in the business of manufacturing and sale of textime machinery and is duly registered under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as "GST Act"). When the goods are imported by the petitioner company inside the coun...

PARAG NATHALAL HARIA vs. STATE OF GUJARAT


(Gujarat High Court | Feb 12, 2024)

ORAL ORDER 1. The Applicant has filed this Application under Section 439 of the Code of Criminal Procedure for enlarging the Applicant on Regular Bail in connection with F. No. GEXCOM/AE/INV/GST/8107/2023-AE/19.12.2023 registered with Inspector (Anti Evasion), CGST, Rajkot for the offences punishable under Sections 132(1)(b), 132(1) (c) and 132(1)(1) of the Central Goods and Service Tax Act, 2017. 2. Heard learned Senior Advocate Mr. N.D. Nanavaty appearing with learned Advocate Mr. A...
ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned Senior Advocate Mr. M.R. Bhatt, learned advocates Mr. Avinash Poddar, Mr. Vijay Patel, Ms. Manvi Damle for Nanavati &. Co., Mr. Deepak N. Khanchandani, Mr. Varis V. Isani, Mr. Aaditya D. Bhatt, Mr. Chetan K. Pandya, Mr. Shubham Jhajharia, Mr. Hasit Dave, Mr. Hiren Trivedi, Mr. Bhavesh J. Patel, Mr. Nirav P. Shah, Mr. Param V. Shah, Mr. Ashutosh Dave, Mr. Jyotindrasinh J. Vala, Mr. Prithu Parimal, Mr .Shrey...

TESZLA MULTI TRADE vs. UNION OF INDIA


(Gujarat High Court | Feb 1, 2024)

ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned Senior Advocate Mr. M.R. Bhatt, learned advocates Mr. Avinash Poddar, Mr. Vijay Patel, Ms. Manvi Damle for Nanavati &. Co., Mr. Deepak N. Khanchandani, Mr. Varis V. Isani, Mr. Aaditya D. Bhatt, Mr. Chetan K. Pandya, Mr. Shubham Jhajharia, Mr. Hasit Dave, Mr. Hiren Trivedi, Mr. Bhavesh J. Patel, Mr. Nirav P. Shah, Mr. Param V. Shah, Mr. Ashutosh Dave, Mr. Jyotindrasinh J. Vala, Mr. Prithu Parimal, Mr. Shrey...


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10 Apr

☑ Monthly | GSTR-7

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

☑ Monthly | GSTR-8

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

12 Apr

☑ Monthly | GSTR-1

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

[Due date extended vide N.No.09/2024 from 11th April to 12th April]

13 Apr

☑ Quarterly | GSTR-1

GSTR-1 for the Quarter Jan - Mar 2024 (For QRMP Taxpayers) - Notification No. 83/2020 - CT

☑ Monthly | GSTR-5

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

☑ Monthly | GSTR-6

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

18 Apr

☑ Quarterly | CMP-08

CMP-08 for Quarter Jan - Mar 2024 (For Composite Taxpayers - Rule 62).

20 Apr

☑ Monthly | GSTR-3B

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

☑ Monthly | GSTR-5A

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

22 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (QRMP Taxpayer < 5 Cr - Rule 61) - Category I States.

* State Category I - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

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)