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Heard Mr. Nankani, learned senior counsel along with Mr. Prithwiraj Choudhary, learned counsel for the petitioner and Mr. Mishra, learned counsel for the respondents. 2. Though the writ petition was hotly contested by the respondents by filing a number of affidavits and was also heard at length, because of subsequent development it may not be necessary for an adjudication into the rival contentions as the grievance of the petitioner has been substantially met by administrative instruction...

Oct 27, 2020  

CM APPL.17144/2020 Allowed, subject to just exceptions. W.P. (C) 4750/2020 1. The petition has been heard by way of video conferencing. 2. Present writ petition had been filed challenging the notice for rejection of application for refund dated 5th December, 2019 along with corrigendum dated 18th December, 2019 and to direct respondent no.3 to refund the amount wrongly forfeited from the pending refund application of the petitioner. 3. Petitioner had also sought a declarat...

Oct 23, 2020  

1) The present Writ Petition came to be filed seeking issuance of a writ of Mandamus to declare the proceedings of the 5th Respondent vide Order OC. No. 26/2019, dated 29.01.2019 in Form GSTR-ASMT 13 insofar as imposing penalty of ₹ 4,27,19,192/- against the Petitioner and consequential proceedings vide OC. No. 149/2020, dated 12.08.2020, demanding the Petitioner to pay penalty as being illegal, arbitrary and contrary to the provisions of the Central Goods and Services Tax Act, 2017 [&lsquo...

Oct 20, 2020  

1) The present Writ Petition came to be filed seeking the following relief: “to issue a Writ of Mandamus, declaring the impugned Garnishee Notice C. No. V/05/04/Misc/2019-GST ARC, dated 26.08.2020, issued by the 1st Respondent as illegal, improper and incorrect”. 2) The averments made in the affidavit, filed in support of the Writ Petition show that, the Petitioner is duly registered under the Companies Act and doing business of manufacturing and sale of alcoholic and non-...

Oct 20, 2020  

1. Heard Mr.Raichandani, learned counsel for the petitioner; Mr.Adik, learned counsel alongwith Ms.Maya Majumdar, learned counsel for respondent Nos.1 and 3 to 6; and Ms. Jyoti Chavan, learned AGP for respondent No.2. 2. Petitioner has filed the present writ petition seeking the following reliefs:- "(a) that this Hon'ble Court be pleased to issue a Writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitut...

Oct 8, 2020  

This batch of writ petitions revolves around the interpretation of Section 50 of the Central Goods and Services Tax Act, 2017 (in short ‘Act’), particularly the effective date of application of the proviso inserted vide Section 100 of Finance (No.2) Act of 2019. 2. Section 50 of the Act states that every person who is liable to pay tax in terms of the Act shall remit the tax either in cash or by way of adjustment of credit available in the Input Tax Credit (ITC) register. In c...

Sep 29, 2020  

By this Civil Application, the applicant (original writ-applicant) has prayed for the following reliefs : “(a) The time limit for making payment of balance amount of ₹ 44,77,778 may kindly be extended and the Petitioner may please be permitted to make payment in 6 monthly installments. (b) Any just and proper order may please be passed in the facts and circumstances of the case for which act of kindness your applicant shall forever pray.” In the main matter, i.e. the...

Sep 16, 2020  

ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SECTION 98 OF THE KARNATAKA GOODS AND SERVICES TAX ACT, 2017 1. M/s Mahalakshmi Mahila Sangha, Ward No.14, Bazar Road, K.R.Nagara, Mysuru 571602, (hereinafter referred to “the applicant”) and having a GSTIN 29AACAM3500A1Z9, has filed an application for Advance Ruling under Section 97 of the CGST Act,2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of the KGST Act, 2017 read with Rule ...

May 20, 2020  

The issues involved in the present writ application are of  seminal importance, namely-- (i) Whether interest liability under Section 50 of the Central Goods and Services Tax Act, 2017 (for short 'CGST Act') can be determined without initiating any adjudication process either u/s 73 or 74 of the CGST Act in the event of an assesse raising dispute towards liability of interest? (ii) Whether recovery proceedings u/s 79 of the CGST Act can be initiated for recovery of intere...

Apr 21, 2020  

1. This petition under Article 226 of the Constitution of India has been filed seeking the following relief : “It is prayed that this Court may be pleased to issue a Writ of Mandamus or any other appropriate writ or order or direction declaring - (a) that the proviso to Section 50 of the Central Goods and Services Tax Act, 2017 inserted by Section 100 of Finance (No.2) Act, 2019 applies retrospectively from 01.07.2017 and consequently, set aside the demand notice dated 07.02.202...

Mar 6, 2020