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Heard Shri Praveen Kumar, learned counsel for the petitioner, Shri Amit Manohar, learned counsel for the respondents 1, 2 and 4 and Shri Naresh Chandra Gupta for the respondent no. 3. The facts of the case are that the petitioner, a registered society represented by Shri Ajay Kumar Sharma before this Court, obtained a GST registration. It appears that since the petitioner failed to file monthly returns (GSTR-3B) for more than six months for the period from October to March in assessme...

Jan 18, 2021  

The aforesaid presence is being recorded through video conferencing since the proceedings are being conducted in virtual court. While issuing notice of motion on the last date of hearing i.e. 23.12.2020, this Court had passed the following order:- “[The aforesaid presence is being recorded through video conferencing since the proceedings are being conducted in virtual court.] Petitioner, a partnership firm is seeking the quashing of provisional attachment order dated 04.12.2...

Jan 14, 2021  

As these writ petitions raise a common challenge to the legality of orders of detention passed by the respondents under the GST Act, they are taken up together for consideration and disposed by this common judgment. 2. I have heard Sri.Shrikumar, the learned Senior Counsel, duly assisted by Sri.Manoj Chandran for the petitioner in W.P(C) No.22608 of 2020, Sri.A.Kumar, the learned counsel for the petitioner in W.P(C).No.22072 of 2020, Sri.Karthik S. Nair, the learned counsel for the petiti...

Jan 12, 2021  

Heard both sides. Perused the impugned order. The impugned order at Ext.P3 reflects that the petitioner was absent despite service of notice of hearing. The petitioner has demonstrated that the petitioner was noticed on wrong address. My attention is also drawn to the correct address of the petitioner as reflected in the Registration Certificate issued by the respondent-department. Noticing the petitioner on the wrong address is against principles of natural justice. The order inviting ad...

Jan 12, 2021  

SITAL KUMAR PODDAR


(AAR | West Bengal)

Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Act, 2017 or West Bengal Goods and Services Act, 2017 (hereinafter collectively called ‘the GST Act’), if aggrieved by this ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Act, 2017, within thirty days from the date of communication of this ruling, or within such further time as m...

Jan 11, 2021  

1. By this writ application under Article 226 of the Constitution of India, the writ applicant – a practicing Chartered Accountant has prayed for the following reliefs: (a) To issue a writ of mandamus or any other appropriate writ, order or direction directing the respondents for the extension of the last date of filing the GSTR & GSTR 9C – i. TO 31.03.2021 for Financial Year 201819 ii. To 30.06.2021 for the Financial Year 201920; Or alternatively (b) To direct...

Jan 11, 2021  

JUDGMENT ( Per: HONOURABLE THE CHIEF JUSTICE ) Let the name of learned counsel for the petitioner be read as "Mr. Gautam Kumar Kejriwal" in place of "Mr. Arvind Kumar Kejriwal". Accordingly, order dated 18.12.2020 stands modified to that extent only. Petitioner has prayed for the following relief(s):- "a) For issuance of writ or order in the nature of certiorari for quashing of the order number ZA100220024174L dated 22.02.2020 passed by the respondent ...

Jan 11, 2021  

CM No. 28105/2020 in WP(C) 5454/2020 CM No. 32276/2020 in WP(C) 10130/2020 1. While the CM No. 32276/2020 has been filed by the Petitioner in W.P.(C.) No. 10130/2020 seeking interim protection, CM No. 28105/2020 has been filed by Respondent nos. 2 and 3 in W.P.(C.) No. 5454/2020 seeking vacation of interim protection granted vide order dated 20th August, 2020. 2. It is pertinent to point out that when W.P.(C.) No. 5454/2020 was listed before this Court for the first time on 20th A...

Jan 8, 2021  

ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER SECTION 98(4) OF THE KGST ACT, 2017 1. M/s Karnatka Co-operative Milk Producers Federation Ltd., (formerly known as Karnataka Milk Federation (KMF)) (called as the ‘Applicant’ hereinafter), having GSTIN number 29AAAAK1110G1Z7, have filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 & KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in FORM GST ARA-01, discharg...

Jan 8, 2021  

W.P.(Crl) No.272/2020, 273/2020 and 276/2020 1 Mr Mukul Rohatgi, learned Senior Counsel appearing on behalf of the petitioners, seeks the permission of the Court to withdraw the petitions with liberty to move the High Court in appropriate proceedings. 2 The writ petitions are dismissed as withdrawn with liberty as prayed. W.P.(Crl.) No. 298/2020 1 Invoking the jurisdiction of this Court under Article 32 of the Constitution, the following reliefs have been sought by the petitio...

Jan 7, 2021