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GST Case Laws


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JUDGMENT AND ORDER (ORAL) PER. H.S. THANGKHIEW, CHIEF JUSTICE (ACTING): 1. The petitioner company was granted GST registration certificate on 25.01.2019, which was cancelled by the respondent No. 3 vide the impugned order dated 25.04.2022, due to non-filing of GST returns. The petitioner company, is before this Court seeking interference of the impugned order, on the ground that the show cause for cancellation was never received, in view of the fact that the employee who was handling ...
JUDGMENT Per. H. S. Thangkhiew, Chief Justice ( Acting ) : 1. The writ petitioner by way of the instant writ petition is assailing the Demand cum Show Cause Notice bearing reference No. DGGI/INV/91/2021-0/o DD-DGGI-RU-Shillong/941, and DIN No. 202309DEE3000000AO6F, dated 30.09.2023, which has been issued by the respondent No. 4 under Section 74 of the Central Goods and Services Tax Act, 2017 (“CGST Act”) and Section 74 of the Meghalaya Goods and Services Tax Act, 2017 (&ld...

AMJOK AUTO AGENCIES vs. THE DEPUTY COMMISSIONER


(Meghalaya High Court | Jul 20, 2023)

JUDGMENT: (PER THE HON’BLE, THE CHIEF JUSTICE) (ORAL) There is no merit in the present petition which has been filed by a partnership firm through one of its partners, which partner was, according to the petitioner, one of the partners of another partnership firm by the name of Bhalang Associates against which firm an order of attachment of bank account has been passed by the Central Goods and Services Tax authorities on September 27, 2022. 2. The initial ground sought to be...
The petitioning assessee relies on a judgment of this Court delivered on May 19, 2022 in WP (C) No.86 of 2022 (The Commissioner of GST v. Amrit Cement Limited) to assail an appellate order of July 14, 2021 passed in connection with a show-cause notice dated July 31, 2019. 2. The matter pertains to the transitional period of switching over from the previous sales tax regime to the GST regime. In the discussion in Amrit Cement Limited, Section 140 of the Central Goods and Services Tax Act, ...

BARUA AND COMPANY PVT. LTD. vs. UNION OF INDIA & OTHERS


(Meghalaya High Court | Sep 26, 2022)

JUDGMENT The writ petition directed against an order dated May 25, 2022 passed by the Service Tax Department was entertained, as evident from the order dated July 25, 2022, primarily on the ground that no notice of hearing before passing the impugned order was issued to or received by the petitioning assessee. 2. In this context, it may be relevant to set out the salient part of the order dated July 25, 2022: “The challenge in this petition is to an order dated May 25, 2022....
The Revenue questions the propriety of an order passed by the Commissioner of Appeals to the extent that the appellate authority has declined the Revenue’s demand pertaining to a sum of Rs. 2,18,75,232/- for which undue credit, according to the Revenue, was obtained by the respondent assessee. 2. The matter pertains to the period of transition in 2017 to the goods and services tax regime. The substance of the dispute relates to the payment by the assessee of the service tax componen...
This petition has been filed for, in effect, modification of an order dated December 7, 2021 as subsequently altered by an order of March 23, 2022 in WP (C) No.344 of 2021. 2. This may be a case of the petitioner herein having cried wolf without justifiable cause in the past for the petitioner’s more worthy subsequent plea to be somewhat diluted by the previous conduct. By the order dated December 7, 2021, the petitioning assessee was permitted to pay the entire outstanding amount o...
At the behest of the Court, the parties have agreed in principle to the form of the order, but have left the modalities to be worked out by the Court. 2. The appellants accept the figures indicated in the letter dated December 3, 2021 issued by the Assistant Commissioner, CGST, Shillong, Division – II to the Assistant Commissioner (LAW), CGST, Shillong Commissionerate. However, the appellants submit that the figures indicated are subject to adjustment upon the conclusion of the appe...
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Short Payment of Tax

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Interest and Penalty

The case of the writ petitioner-assessee is that a mistake was made while submitting a declaration electronically in form GST TRAN-1 under Rule 117 of the Central Goods and Services Tax Rules, 2017. 2. According to the petitioner, in course of the transition from the previous central excise regime to the GST regime, the petitioner, like other assesses, may not have been experienced and the mistake inadvertently crept in: the credit that ought to have been claimed had not been claimed. In ...
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Transitional Credit

1. Mr. K.Paul, learned counsel for the petitioner at the outset seeks leave to amend the cause title of the petition so as to enable him to challenge the order dated 24-02-2021 passed by the Joint Commissioner (Appeals), CGST, Central Excise & Customs, Guwahati and also to implead him as party respondent. Since petition is at the stage of admission, leave granted. Necessary amendment shall be carried forthwith. 2. Heard Mr. K.Paul, learned counsel for the petitioner, Dr. N. Mozika, le...


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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)