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GST Case Laws


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CHEMINOVA INDIA LIMITED vs. STATE OF U.P. AND OTHERS


(Allahabad High Court | Jan 20, 2025)

ORDER 1. This writ petition has been filed by the petitioner aggrieved of the order dated 04.01.2025 passed by Respondent no.3 whereby, order under Section 129(3) of the Goods and Services Tax Act, 2017 (for short 'the Act') has been passed requiring the petitioner to pay a sum of Rs. 92,28,444/-. 2. Several submissions have been made by counsel for the petitioner seeking to question the validity of the order on merits including the fact that the authority passing the order, i...
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JUDGMENT YASHWANT VARMA, J. 1. The writ petitioners have approached this Court aggrieved by the demands raised by the respondents in purported application of the provisions enshrined in Section 129 of the Central Goods & Services Tax Act, 2017 [Act] and which have subsequently come to be affirmed by the appellate authorities. The Order-in-Original which is impugned by Kamal Envirotech Pvt. Ltd. [Kamal Envirotech] is dated 26 September 2020 and which ultimately ...
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ABDUL SALEEM vs. ASSISTANT COMMISSIONER & OTHERS


(Kerala High Court | Jan 16, 2025)

JUDGMENT Petitioner has been served with a show cause notice dated 16.10.2024 issued under Section 127 of the Central Goods and Services Tax Act, 2017 and the Kerala State Goods and Services Tax Act, 2017, alleging that investigation revealed that petitioner and another person had issued fake invoices without any underlying supply of goods using the GST registration of another entity for monetary benefits. It is also alleged that there was a conspiracy between petitioner and two other per...
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JUDGMENT Petitioner challenges Exhibit-P5 order issued under Section 74 of the Central Goods and Services Tax Act, 2017 (for short, ‘the Act’). 2. Petitioner is a company engaged in providing tour packages like breakfast cruises, lunch and dinner cruises through the back waters. Various specialised packages are also offered by the petitioner. While classifying the services, petitioner classified itself as a tour operator. However, a show cause notice was issued on 29.07.20...
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ORDER HON'BLE PANKAJ BHATIA, J. 1. Heard Shri Pranjal Shukla, learned counsel for the petitioner, learned Standing Counsel and perused the records produced by learned Standing Counsel in terms of the order passed by this Court on 20.12.2024. 2. By means of the present petition, the petitioner has challenged the order dated 04.12.2024 whereby the appeal preferred by the petitioner under Section 107 of GST Act was dismissed as being beyond limitation. The petitioner has also...
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RAJARSHI BHARADWAJ, J: 1. The present writ petition has been filed under Article 226 of the Constitution of India seeking judicial intervention to quash the impugned order passed by the appellate authority rejecting the petitioner’s appeal solely on the grounds of delay. The petitioner contends that it is a central public sector undertaking and that such rejection, without addressing the merits of the appeal, violates principles of natural justice and denies the petitioner a fair op...
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ORDER HON'BLE PANKAJ BHATIA, J. 1. Heard learned counsel for the parties and perused the record. 2. The present petition has been filed challenging the order dated 26.12.2023 passed under Section 73 of the GST Act as well as order dated 30.11.2024 whereby the appeal preferred by the petitioners was dismissed. 3. The submission of the counsel for the petitioners is that no separate dates were fixed for submission of reply and for hearing which is contrary to the circular. I...
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ORDER PER: JUSTICE SUSHRUT ARVIND DHARMADHIKARI Learned counsel for petitioner prays for issuance of writ of mandamus directing respondent No.2 to release the admitted liability towards the difference of GST amount of Rs. 45,19,000/- along with 18% rate of interest and to support of his contention, leaned counsel for petitioner places reliance on an order Division Bench of this Court dated 12.12.2024 passed in WP No.39378 of 2024 wherein it is observed as under :- "With the c...
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JUDGMENT YASHWANT VARMA, J. CM APPL.73286/2024 (for delay of 15 days in filing Rejoinder) in W.P.(C) 10680/2024 Bearing in mind the disclosures made in the application, the delay of 15 days in filing a rejoinder is condoned. The application stands disposed of. CM APPL.73285/2024 (for delay of 07 days in filing of Counter Affidavit) in W.P.(C) 14723/2024 Bearing in mind the disclosures made in the application, the delay of 07 days in filing the counter affidavit is cond...
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JUDGMENT DR. A.K. JAYASANKARAN NAMBIAR, J. This Writ Petition has been posted before us by the Registry after getting orders from the Honourable the Chief Justice pursuant to a reference order dated 07.11.2024 of a learned Single Judge in the writ petition. 2. We have heard Smt. Ammu Charles, the learned counsel for the petitioner, Sri. Mohammed Rafeeq, the learned Special Government Pleader for the State and Sri. S. Sreejith and Sri. J. Vishnu, the learned counsel for the Union o...
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24 Jan

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Oct - Dec 2024 (QRMP Taxpayer < 5 Cr - Rule 61) - Category I States.  [Due date extended vide Notification No.02/2025 dated 10.01.2025]

* State Category I - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

26 Jan

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Oct - Dec 2024 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  [Due date extended vide Notification No.02/2025 dated 10.01.2025]

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

28 Jan

☑ Monthly | GSTR-11

GSTR-11 for the m/o Dec 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

31 Jan

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Jan - Mar 2025 (Rule 61A)