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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  

Heard learned counsel appearing for the appellant. 2. We have permitted the learned counsel for the appellant to argue on the footing that the case is made out for condonation of delay. 3. Before the learned Single Judge, the challenge was two fold. Firstly, to the notice of demand dated 4th March 2019 (Annexure-J to the writ petition) by which a demand for interest in accordance with sub section (1) of Section 50 of Central Goods and Service Tax Act 2017 (for short 'GST Act')...

Mar 3, 2020  

The petitioners are registered as assessees under the provisions of the Central Goods and Service Tax Act, 2017 (in short 'CGST Act'). The petitioners have admittedly filed Returns of income belatedly for the period 2017-18. Communications dated 07.05.2019 (in W.P.No.23360 of 2019) and 15.05.2019 (in W.P.No.23361 of 2019) computing the delay in filing of Returns and consequently the interest to be remitted on the tax accompanying the Returns were issued by the 2nd respondent in th...

Jan 6, 2020  

These writ appeals are listed before me by way of reference, in pursuant to the order passed by the Hon'ble Chief Justice, under the following facts and circumstances. 2. The respondent in W.A.No.2127 of 2019, as the writ petitioner in W.P.No.15978 of 2019, challenged the notice dated 21.05.2019 issued in Form GST DRC-13 under Section 79(1)(c) of the CGST Act to M/s. Indian Overseas Bank, Maraimalai Nagar, calling upon the said Bank to pay a sum of ₹ 41,74,617/- to the Government un...

Dec 19, 2019  

1. The learned advocate for the petitioner has tendered draft amendment. The amendment is allowed in terms of the draft. The same shall be carried out forthwith. 2. Mr. Avinash Poddar, learned advocate for the petitioner, invited the attention of the court to the impugned show cause notice dated 19.07.2019 issued in Form GST DRC 01 under Rule 142(1) of the Central Goods and Service Tax Rules, 2017 (hereinafter referred to as "the Rules") to point out that the notice has been iss...

Dec 5, 2019  

Heard learned counsel for the petitioner and learned counsel for the CGST. 2. The petitioner is aggrieved by the letter of intimation for payment of interest on delayed payment of GST, dated 6.2.2019, issued by the respondent No.3, Superintendent of CGST & CX Range-I, Ranchi, as contained in Annexure-3 to the writ application, whereby the liability of amount of ₹ 11,58,643/- has been imposed upon the petitioner, as short paid interest for not depositing the tax within time. 3. B...

Dec 3, 2019  

W.A. No.2359/2019 is filed against an interim order of the Single Judge, dated 19th November, 2019, passed in W.P.(C) No.31184/2019. After hearing both sides for quite some time, we felt that the writ petition itself can be disposed of based on the contentions raised. Therefore W.P.(C) No.31184/2019 is tagged on to the writ appeal and both the cases are disposed of through this common judgment. 2. Issue pertains to the sustainability of a proceedings initiated for recovery of the amount o...

Nov 21, 2019  

The Revenue has filed these two intra court appeals aggrieved by the orders dated 13.6.2019 passed by the learned Single Judge of this court directing the Assessing Authority who is the present appellant before us to decide the objections of the Assessee dated 10.5.2019 and 29.3.2019 filed in pursuance of the Notice demanding interest issued under Section 50 of the CGST Act by the present Appellant on 2.5.2019 and 14.3.2019 to the Respondent/Assessee. 2. The interest demand on the alleged...

Jul 23, 2019