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(Allahabad High Court | Oct 8, 2021)

Heard Shri Suyash Agarwal, learned counsel for the petitioner and Shri C.B. Tripathi, learned Special Counsel for the UP GST Authority. Challenge has been raised to the order dated 24.08.2021 passed under Section 129(3) of the UP GST Act, 2017 (hereinafter referred as to the 'Act'). The grievance of the petitioner is that he is the true owner of the goods that have been seized. Those goods had been purchased by the petitioner from a dealer M/s N.K. Traders at Saran (Bihar). Wh...
1. The Joint Commissioner (Anti-Evasion) CGST & CX. Belapur passed an order dated May 8, 2019 of provisional attachment of the petitioner’s bank account in exercise of power conferred by section 83(1) of the Central Goods and Service Tax Act, 2017 (hereafter “the CGST Act” for short) read with Rule 159(1) of the Central Goods and Services Tax Rules, 2017 (hereafter “the CGST Rules” for short) considering that the proceedings initiated against the petitioner u...
1. The petitioner claimed that he is entitled to refund under the provisions of section 16 of the Integrated Goods and Services Tax Act, 2017 (hereafter “the IGST Act” for short). It is the case of learned counsel that in respect of the goods that have been supplied, the petitioner is entitled to claim the refund under sub-section 3(b) of section 16 of the said Act. It is submitted that the claim for refund is not being processed by respondent no.4 on the ground that the investiga...


(Allahabad High Court | Oct 7, 2021)

Heard Sri Nikhil Kumar, learned counsel for the applicant, learned A.G.A. for the State and Sri Dileep Chandra Mathura, learned Counsel for the opposite party and perused the record. The instant bail application has been filed on behalf of the applicant seeking bail in Case No.01 of 2021, under Section 132 (1) (b), 132 (i) CGST Act, Department of D.G.G.I., Meerut, District Meerut during the pendency of trial. It is contended by learned counsel for the applicant that the applicant is i...
01. 1. These five matters arise out of a common set of facts and are accordingly being disposed of by this common order. 2. In all these writ petitions the challenge is to orders dated 28th April 2021 passed by the Additional Commissioner of Sales Tax (Appeal), Central Zone, Odisha (Opposite Party No.2) rejecting the appeal filed by the Petitioner under Section 107 (1) of the Odisha Goods and Services Tax Act, 2017 (OGST Act) and holding that the appeals filed are defective since the Peti...
1. Heard Sri Nishant Mishra along with Sri Nikhil Gupta and Ms Vedika Nath, learned counsel for the petitioner and Sri Krishna Ji Shukla, learned counsel for respondent nos.1 and 5 and Sri Manu Ghildyal, learned counsel for respondent nos.2 and 6. 2. Present petition has been filed seeking a mandamus to respondent no.6 to refund to the petitioner ₹ 1,28,50,535/- that became due to the petitioner under the order dated 06.01.2020 passed by respondent no.6. That amount of refund relates to...
The petition has been heard by way of video conferencing. Present writ petition has been filed seeking quashing of the show cause notice dated 08th February, 2021 issued by Delhi GST/respondent No. 2 as well as for reverting/changing back the nature of levy to be imposed on the petitioner from regular to composition levy w.e.f. 01st January, 2020. Learned counsel for petitioner states that though the petitioner is not engaged in any interstate outward supply of goods, yet it has been ...
Prayer sought for herein is for a Writ of Certiorarified Mandamus, calling for the records of the respondent in Form GST DRC-02, dated 23/01/2020 and 05/02/2020 respectively, bearing Reference No. 210211180000472 and 210211180000471, respectively, and quash the same and further direct the respondent to accept the manually filed TRAN-1, dated 13/12/2019, and allow the transitional input tax credit availed therein. 2.When these cases came up for hearing on 24.09.2021, the following orders a...


(Patna High Court | Oct 5, 2021)

Petitioner has prayed for the following relief:- (a) For issuance of a writ in the nature of certiorari for quashing of the communication in form GST APL-04 dated 09.04.2021 issued by the respondent number 2 whereby the appeal preferred by the petitioner against the order dated 09.02.2021 passed by the respondent No. 3 under section 74 of the Bihar Goods and Services Tax Act, 2017 (hereinafter referred to as the Bihar act 2017 for short) has been rejected and a summary revised demand has ...
The petitioner is an assessee under the provisions of the Central Goods and Service Tax Act, 2017 (in short ‘CGST Act/Act’) and challenges proceedings dated 23.11.2020 issued by the first respondent attaching the petitioner’s bank accounts in terms of Section 83 of CGST Act, based upon proceedings for search and seizure launched as against the petitioner in terms of Section 67 of the Act. 2. Heard Mr.P.Rajkumar, learned counsel for the petitioner and Mr.V.Sundareswaran, ...