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JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns common order dated 23.08.2023 whereby three appeals filed by the petitioner impugning orders in original, all dated 28.07.2022, have been rejected solely on the ground of limitation. 2. We notice that petitioner has filed one Writ Petition impugning an order in appeal passed in three appeals. 3. Learned counsel for the petitioner submits that the parties are same and though three orders in original were passed, however...

GAURAV BANSAL vs. COMMISSIONER OF GST & ANOTHER


(Delhi High Court | Feb 29, 2024)

JUDGMENT [SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 28.07.2021, whereby, the GST registration of the petitioner has been cancelled retrospectively with effect from 15.11.2017. Said cancellation order was issued pursuant to a Show Cause Notice for cancellation dated 08.07.2021. 2. Petitioner was the proprietor of Jainna Enterprises and was engaged in the business of manufacturing of cooper wire and cables and possessed GST registration. 3. Vide Show Cause No...

GENIUS ORTHO INDUSTRIES vs. UNION OF INDIA AND OTHERS


(Allahabad High Court | Feb 29, 2024)

ORDER HON'BLE SHEKHAR B. SARAF, J. 1. Heard learned counsel appearing on behalf of the petitioner, Sri Sudarshan Singh, learned counsel appearing on behalf of respondent No.1 and Sri Amit Mahajan, learned counsel appearing on behalf of respondent Nos. 2 and 3. 2. Physical verification report filed by the learned counsel for the respondents in Court today be kept on record. 3. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is a...
JUDGMENT [SANJEEV SACHDEVA, J. (ORAL) 1. Learned counsel for the respondent submits that a reply has been filed in the registry. However, the same is not on record. Copy of the reply has been produced in Court and same is taken on record. 2. Petitioner impugns order dated 27.05.2023 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 27.05.2022. Said cancellation order was issued ...

APITCO LTD. vs. THE UNION OF INDIA AND OTHERS


(Telangana High Court | Feb 28, 2024)

ORDER:   (PER HON’BLE SRI JUSTICE P.SAM KOSHY) The challenge in the present Writ Petition is to the order dated 18.04.2023 passed by respondent No. 3/The Deputy State Tax Officer cancelling the GST registration of the petitioner. The effective date of cancellation of registration is 28.02.2019. 2. Heard Dr. S.V. Rama Krishna, learned counsel for the petitioner, Mr. Gadi Praveen Kumar, learned Deputy Solicitor General of India appearing for respondent No. 1 and Mr. Bhask...
ORDER The petitioner assails an appellate order rejecting the appeal against cancellation of the petitioner's GST registration and also such order of cancellation. The petitioner states that a show cause notice dated 08.11.2022 was received asking the petitioner to show cause as to why his GST registration should not be cancelled. He replied thereto on 09.12.2022 and submitted that he had no business for eleven months and had filed nil returns. The cancellation order was issued therea...
ORDER The petitioner is seeking issue the writ in the nature of certiorari to quash Annexure–D dated 18.09.2021 passed by the respondent No. 2 and Annexure-G dated 30.11.2021 passed by the respondent No. 1. 2. Heard learned counsel Sri. Narayan G. Rasalkar, appearing for petitioner and Sri. P.N. Hatti, learned Additional Government Advocate for respondents. 3. Learned counsel for the petitioner contended that the petitioner is the partnership firm carrying on its business an...

ADIL TRADING vs. SUPERINTENDENT OF CUSTOMS AND OTHERS


(Telangana High Court | Feb 28, 2024)

ORDER: PER HON’BLE SRI JUSTICE P.SAM KOSHY Heard Mr.Bhaskar Reddy Vemi Reddy, learned Senior Counsel appearing on behalf of Mr.V.Siddharth Reddy, learned counsel for the petitioner and Mr.Dominic Fernandes, learned Senior Standing Counsel for respondents. 2. Aggrieved by the order dated 18.05.2023, passed by the 3rd respondent, insofar, issuing the provisional attachment order under Section 83 of the CGST Act in Form GST DRC-22, the present writ petition has been filed. The ...
ORDER (PER HON’BLE SRI JUSTICE P.SAM KOSHY) This Writ Petition has been filed by the petitioner under Article 226 of the Constitution of India praying this Court to issue a writ, direction or order, more particularly, one in the nature of a Writ of Mandamus by declaring the impugned order in Original No. 1/2023-24-GST (Supdt.), dated 15.11.2023, and also the consequent demand raised in Form DRC-07 bearing reference No. ZD361223018542R, dated 11.12.2023, as void, illegal, arbitra...

SRINIVASA CONSTRUCTIONS INDIA PVT. LTD.


(Authority for Advance Ruling, Karnataka | Feb 28, 2024)

ORDER UNDER SECTION 98(2) OF THE CGST ACT, 2017 & UNDER SECTION 98(2) OF THE KGST ACT, 2017 M/s. Sri Srinivasa Constructions India Pvt. Ltd., (hereinafter referred to as 'Applicant'), Siva Shankar Nilayam, Opp. Shakthi Nursing Home, Talur Road, Ballari - 583 103, Karnataka, having GSTIN 29AANCS5640J1ZS, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KG...


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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]