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  9,143 Results

HEMANT KUMAR vs. STATE OF UP AND OTHERS


(Allahabad High Court | Mar 5, 2024)

ORDER HON'BLE SHEKHAR B. SARAF, J. 1. Heard learned counsel for the petitioner and learned Additional Chief Standing Counsel for the State. 2. This is a writ petition under Article 226 of the Constitution of India, wherein the petitioner challenges the order in original for cancellation of registration dated January 17, 2023 passed by the respondent No.4/Assistant Commissioner, State Tax, Sector-5, Gorakhpur and the order passed in appeal dated August 2, 2023 by respondent No....

ESL STEEL LIMITED vs. PRINCIPAL COMMISSIONER & OTHERS


(Jharkhand High Court | Mar 4, 2024)

PER DEEPAK ROSHAN J. Heard learned counsel for the parties. 2. The instant writ application has been preferred by the petitioner for the following reliefs: “(i) For quashing and setting aside the impugned Order-in-Appeal No. 18/CGST/RAN/2021 dated 01.03.2021 (Annexure-7) passed by the Appellate Authority i.e., Joint Commissioner (Appeals), CGST, Ranchi. (ii) For quashing and setting aside the Order-in-Original dated 31.07.2020 (Annexure-6) passed by the Respondent No. 3,...
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 31.07.2023 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 28.05.2022. Said cancellation order was issued pursuant to a Show Cause Notice dated 18.07.2023. 2. Show Cause Notice dated 18.07.2023 was issued to the Petitioner seeking to cancel its registration on the ground “Section 29(2)(e)- registration obtained by means of fraud, wilful misstatement or suppres...
ORDER 1. Heard Sri Navin Sinha, learned Senior Advocate assisted by Ms. Pooja Talwar, learned counsel for the petitioner, Sri Nimai Das, learned Additional Chief Standing Counsel assisted by Sri Ankur Agarwal, learned Standing Counsel for the State-respondents. 2. Challenge has been raised to the order dated 9.11.2023 passed by the Deputy Commissioner, State Tax, Ghaziabad under Section 74 read with Section 122 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referre...
JUDGMENT SANJEEV SACHDEVA, J (ORAL) 1. Petitioner impugns order dated 08.08.2023, whereby the GST registration of the petitioner has been cancelled retrospectively with effect from 03.07.2017. Petitioner also impugns Show Cause Notice dated 29.10.2021. 2. Vide Show Cause Notice dated 29.10.2021, petitioner was called upon to show cause as to why the registration be not cancelled for the following reason:- “Any taxpayer other than composition taxpayer has not filed return...
JUDGMENT SANJEEV SACHDEVA, J (ORAL) 1. Petitioner impugns order of cancellation of registration dated 10.06.2022 whereby the GST registration of the Petitioner has been cancelled retrospectively with effect from 01.07.2017. Petitioner also impugns Show Cause Notice dated 18.11.2021. 2. Issue notice. Notice is accepted by learned counsel for Respondents. With the consent of parties, the petition is taken up for final disposal. 3. By Show Cause Notice dated 18.11.2021, petitione...
JUDGMENT SANJEEV SACHDEVA, J (ORAL) 1. Petitioner impugns order dated 27.12.2023, whereby the show cause notice dated 25.09.2023, proposing a demand against the petitioner has been disposed and a demand of Rs. 22,10,220.00 including penalty has been raised against the petitioner. The order has been passed under Section 73 of the Central Goods and Services Tax Act, 2017. 2. Learned counsel for respondent submits that the demand was created on account of claim of Input Tax Credit fr...

GAUR AND SONS vs. STATE OF UP AND OTHERS


(Allahabad High Court | Mar 4, 2024)

ORDER HON'BLE SHEKHAR B. SARAF, J. 1. Heard learned counsel for the petitioner and the learned Additional Chief Standing Counsel for the State. 2. This is a writ petition under Article 226 of the Constitution of India, wherein the petitioner challenges the order in original for cancellation of registration dated March 2, 2022 and the order dated August 1, 2023 passed in appeal under Section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as &...
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner seeks a direction to the respondent to refund the GST in the sum of Rs. 16,19,838/- to the petitioner which has been deposited against the non-migrated GST i.e. 07AAACB0226C1ZJ. 2. Petitioner was earlier registered during Service Tax Regime and possessed a VAT number as also a service tax number. When the GST Regime came into play, the earlier registration of VAT and Service Tax were to be migrated into a GST number. 3. Since ...
JUDGMENT RAJA BASU CHOWDHURY, J: In Re: CAN 1 of 2024:- 1. This is an application, inter alia, for impleading the Assistant Commissioner of State Tax, NS Road, and MR Charge, Office of Senior Joint Commissioner, N.S. Road, 6th Floor, Annex Building-II, 14 Beliaghata Road, Kolkata - 700015 as respondent no. 2. Having heard learned Advocates appearing for the respective parties and having considered the materials on record, I am of the view that the petitioner should be permitted to...


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10 Mar

☑ Monthly | GSTR-7

GSTR-7 for the m/o Feb 2024 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Feb 2024 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Mar

☑ Monthly | GSTR-1

GSTR-1 for the m/o Feb 2024 (Monthly Taxpayers) - N.No. 83/2020.

13 Mar

☑ Monthly | GSTR-5

GSTR-5 for the m/o Feb 2024 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Feb 2024 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Feb 2024 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Mar

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Feb 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Feb 2024 [Return by OIDAR Service Providers - Rule 64.]

25 Mar

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Feb 2024 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Mar

☑ Monthly | GSTR-11

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

31 Mar

☑ Annual | CMP-02

Last date to opt-in from regular scheme to composition scheme under GST for FY 2024-25 [Rule - 3 of CGST Rules.]

☑ Annual | GTA

Closing Date of window on GST Portal for Opt-in / Opt-out for Forward Charge / Reverse Charge by GTA for FY 2024-25 [Notification No.06/2023 - CT(R) dated 26.07.2023]