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GST Case Laws


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ORDER 1. Heard Shri Shrey Ashat, learned counsel for the petitioner and Shri Ravi Shankar Pandey, learned Standing Counsel. 2. The petitioner is aggrieved by the order dated 22.02.2020 passed by the competent authority in purported exercise of powers under Section 129 (3) of the GST Act detaining the goods and the vehicle of the petitioner and imposing a demand of applicable tax and penalty equal to 100% of the tax payable on the seized goods. 3. The petitioner took the order pass...
ORDER An order dated 29.09.2023 is challenged in this writ petition. Proceedings were initiated against the petitioner pursuant to an inspection. An intimation dated 14.02.2023 was issued and the petitioner replied thereto on 13.03.2023. This was followed by a show cause notice dated 17.03.2023. The petitioner replied thereto on 23.09.2023. The impugned order came to be issued thereafter on 29.09.2023. 2. Learned counsel for the petitioner referred to the impugned order and pointed ou...
ORDER An order of cancellation of the petitioner's GST registration is challenged in this writ petition, wherein the subsequent appellate order is also challenged. 2. The petitioner asserts that he had entrusted GST compliances to his Accountant and on account of such Accountant leaving the services of the petitioner, he was unable to file returns. In those circumstances, the petitioner received show cause notice dated 02.02.2023. Upon receipt thereof, the petitioner filed the GST...
ORDER 1. Shri Arjit Gupta, holding brief of Ms. Pooja Talwar, learned counsel for the petitioner, Shir Naveen Chandra Gupta, learned counsel for the GSTN, Shri Ankur Agrawal, learned counsel for the revenue and Shri Ankit Saran, learned counsel for the Bank. 2. The present writ petition has been filed for the following relief:- "(i) To issue a writ, order or direction in the nature of mandamus directing the respondents to permit the petitioner to file its GSTR 3B Return for t...

WAAREE ENERGIES LIMITED


(Authority for Advance Ruling, Gujrat | Apr 16, 2024)

Brief facts: M/s Waaree Energies Limited (for short -'applicant'), 231-236, Diamond Park, SEZ, Sachin, Surat-394230, is engaged in the manufacture of solar modules. They are registered under the category of taxpayer as an "SEZ Unit" & their registration number is 24AAACA4043J1Z2. 2. The Applicant avails services such as Goods Transport Agency (GTA), Legal services from Advocate, Security Services, Bus Hiring for employees (specified services) from Domestic Tariff...

ABANS ALTERNATIVE FUND MANAGER LLP.


(Authority for Advance Ruling, Gujrat | Apr 16, 2024)

Brief facts: M/s Abans Alternative Fund Manager LLP-IFSC (for short 'applicant'), Unit No. 1108A, Block 13B, Zone 1, Gilt SEZ, Gandhinagar-382 355, is engaged in providing the services of holding securities and other assets of trusts and funds and similar financial entities, falling under the SAC code 997172. The applicant was granted approval by KASEZ vide letter no. KASEZ/DCO/Gift/SEZ/II/3 8/2021-22 dated 12.8.2021. Their GST registration number is 24ABOFA6693E1Z7. 2. The ap...

PERMA PIPE INDIA PRIVATE LIMITED


(Authority for Advance Ruling, Gujrat | Apr 16, 2024)

Brief facts: M/s Perma Pipe India Private Limited (for short –“applicant”) is engaged in the activity of adding insulation, to bare M.S. pipes to convert them into pre-insulated M.S. Pipes. The applicant is registered with the department & their GSTIN No. is 24AAECP4835H1ZG. 2. Presently, the applicant is discharging GST @ 18% (9% CGST + 9% SGST) under of Sr. No. 26(iv) of notification No. 11/2017-CT(Rate) dated 28.06.2017 (heading 9988). 3. Briefly, the fact...
ORDER SANJEEV PRAKASH SHARMA. J. ( ORAL ) Heard, learned counsel for the parties. 2. The issue involved in the present case is against the order of assessment dated 30.05.2023 filed on 30.09.2023, the limitation provided under the Act is four months, which includes one month of condonation, if reasonable grounds are mentioned in the application seeking condonation. The appellate authority can, therefore, look into the reasons for delay of one month and is also empowered to condone...
ORDER An order in original dated 15.12.2023 is challenged in this writ petition. Pursuant to show cause notice dated 08.08.2023, the petitioner replied on 26.10.2023. The order impugned herein was issued thereafter on 15.12.2023. 2. Learned counsel for the petitioner invited my attention to the impugned order and pointed out that such order deals with three issues. The first issue that he dealt with pertains to short payment of GST on import of services from a subsidiary company. On t...

SIDDH SALES CORPORATION vs. STATE OF UP AND OTHERS


(Allahabad High Court | Apr 16, 2024)

ORDER 1. Heard Sri Yashonidhi Shukla, learned counsel for the petitioner and Sri Ankur Agarwal, learned counsel for the revenue. 2. Challenge has been raised to the adjudication order dated 23.02.2024 passed under Section 73 of the UP GST Act, 2017 read with Rule 142(5) of the Rules framed thereunder. 3. Primarily, challenge raised is to the ex parte nature of the order. It has been urged, no proper notice to file reply and in any case, no prior notice of hearing was ser...


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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)