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GST Case Laws


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ORDER ( Per : HONOURABLE THE CHIEF JUSTICE ) The instant writ petition has been filed under Article 226 of the Constitution of India seeking multifarious reliefs. 2. The petitioner essentially is desirous of availing statutory remedy of appeal against the impugned order before the Appellate Tribunal (hereinafter referred to as "Tribunal") under Section 112 of the Bihar Goods and Services Tax Act (hereinafter referred to as "B.G.S.T. Act"). 3. However, due t...

AMIT PANDEY vs. UNION OF INDIA AND OTHERS


(Patna High Court | Apr 1, 2024)

JUDGMENT The above writ petition is filed by a lawyer alleging that Sections 2, 9, 12 and 18 of the Constitution (101st Amendment) Act, 2016 violates the basic structure of the Constitution of India and hence, is invalid, void and unconstitutional. 2. The grounds raised are based on the constitution of a Goods and Services Tax Council (for brevity ‘GST Council’), on whose recommendations the Parliament is alleged to be acting, which, according to the writ petitioner, ...
ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) The proceedings challenged in the present writ petition are initiated under section 129(3) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘CGST Act’, in short) and the ground raised is of limitation both in issuing a notice after the detention and then in passing the final order from the date of service of such notice; both prescribed under section 129(3) of the CGST Act. 2. On facts suf...
JUDGMENT The petitioner engaged in the distribution of pesticides, insecticides and other similar items is before this Court challenging the assessment orders passed for the years 2018-2019 to 2022-2023 and for the period April, 2023 to July, 2023; produced in seriatim as Annexures 1 to 6. The petitioner invokes the remedy under Article 226 of the Constitution of India despite the availability of statutory remedy of appeal; which, it is the trite principle, cannot be done, as has been rei...
JUDGMENT ( Per : HONOURABLE THE CHIEF JUSTICE ) The petitioner is before this Court since he filed a delayed appeal which is said to have been rejected by Annexure-P/6 for reason of the appeal having not been filed within the period of limitation. Section 107 of the BGST Act provides for three months time to file an appeal and a further time of one month in which an appeal could be filed with satisfactory explanation, for the delay occasioned. 2. The appeal filed in the above case...
ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) We are again faced with the problem of ‘valiant tax executives clothed with judicial powers remembering their former capacity at the expense of the latter’ (sic)- as stated in R.S Joshi, Sales Tax Officer, Gujarat and Others v. Ajit Mills Limited and Another; (1997) 4 SCC 98. 2. Bereft of the facts leading to the writ petition, we have to only notice that on 21.09.2022, an appeal filed by the assessee/petitioner ag...
JUDGMENT ( Per : HONOURABLE THE CHIEF JUSTICE ) The instant writ petition has been filed under Article 226 of the Constitution of India seeking multifarious reliefs. 2. The petitioner essentially is desirous of availing statutory remedy of appeal against the impugned order before the Appellate Tribunal (hereinafter referred to as "Tribunal") under Section 112 of the Bihar Goods and Services Tax Act (hereinafter referred to as "B.G.S.T. Act"). 3. However, du...

SHIV ENTERPRISES vs. UNION OF INDIA AND OTHERS


(Patna High Court | Dec 18, 2023)

JUDGMENT The instant writ petition has been filed under Article 226 of the Constitution of India seeking multifarious reliefs. 2. The petitioner essentially is desirous of availing statutory remedy of appeal against the impugned order before the Appellate Tribunal (hereinafter referred to as "Tribunal") under Section 112 of the Bihar Goods and Services Tax Act (hereinafter referred to as "B.G.S.T. Act"). 3. However, due to non-constitution of the Tribunal, the ...

MICRO ZONE vs. THE UNION OF INDIA & OTHERS


(Patna High Court | Dec 18, 2023)

JUDGMENT ( Per : HONOURABLE THE CHIEF JUSTICE ) The petitioner is before this Court since he filed a delayed appeal which is said to have been rejected by Annexure-5 for reason of the appeal having not been filed within the period of limitation. Section 107 of the BGST Act provides for three months time to file an appeal and a further time of one month in which an appeal could be filed with satisfactory explanation, for the delay occasioned. 2. The appeal filed in the above case, ...

PRINCE SANITATION vs. THE STATE OF BIHAR


(Patna High Court | Dec 7, 2023)

JUDGMENT ( Per : HONOURABLE THE CHIEF JUSTICE ) The petitioner is before this Court challenging an order in appeal, which rejected the appeal for reason of delay of five days. 2. Section 107(4) of the B.G.S.T. Act clearly stipulates a period of three months time for an appeal to be filed and a further period of one month within which a delayed appeal has to be filed. Going by the statutory provisions, there is absolutely no power vested either in the Appellate Authority or in a Co...


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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)