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GST Case Laws


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COMMON ORDER : PER HON’BLE SRI JUSTICE P.SAM KOSHY These two writ petitions have been filed by the two establishments where the question of law needs adjudication is, whether the petitioners herein are entitled for interest under Section 54 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘CGST Act, 2017’) on the delayed granting of refund of Input Tax Credit (for short, ‘ITC’) claimed under Section 54 of the CGST Act, 2017. ...
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 17.07.2023 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 07.07.2017. Petitioner also impugns Show Cause Notice dated 27.06.2023. 2. By Show Cause Notice dated 27.06.2023, petitioner was called upon to show cause as to why the registration be not cancelled for the following reason:- “Section 29(2)(e)-registration obtained by means of fraud, wilful misstat...
ORDER An assessment order dated 30.09.2023 is challenged in this writ petition primarily on the ground that the petitioner's reply and documents annexed thereto were not taken into consideration. The petitioner is a registered person under applicable GST enactments. During the assessment period 2018-2019, the petitioner had issued six invoices. While uploading the e-way bills pertaining to above mentioned supplies, the petitioner asserts that an error was committed by entering the sam...
ORDER In this writ petition, the petitioner has made the following prayers: “A. For issuance of an appropriate writ, order or direction, directing upon the Respondents, to show cause as to how and under what authority of law, a Summary Order in Form DRC-07, could be passed, without issuance and service of DRC-01, much less any notice under Section 73(1) of CGST Act, 2017 and an order under Section 73 of the Act. B. Consequent upon showing cause if any, and on being satisfied...

SHEULI REBBER ESTATE vs. THE UNION OF INDIA & OTHERS


(Tripura High Court | Mar 20, 2024)

ORDER Heard Mr. Somik Deb, learned senior counsel for the petitioner and Mr. Paramartha Datta, learned counsel for the respondent-CGST. 2. Petitioner has a Registration No. GSTIN 16ABOFS6236K1ZM under the CGST Act, 2017 for trading rubber products. On account of a mismatch between GSTR-2A and GSTR-3B submitted by the petitioner for the period 01.09.2023 till 13.09.2023, he has been served with a notice on 26.02.2024 [Annexure-5] to pay/reverse the ineligible ITC under Section 74 of CG...
ORDER: (PER HON’BLE SRI JUSTICE P. SAM KOSHY) This writ petition is filed by the petitioner under Article 226 of the Constitution of India seeking the following relief: “…to issue an appropriate writ, order or direction particularly in the nature of writ of mandamus directing respondent No. 1 to revoke the registration cancelled on 18/03/2023 which was cancelled for no fault of the Petitioning university since the petitioning university has paid all the taxes an...
ORDER An order dated 06.10.2023 is challenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand. The petitioner is a dealer of woven fabrics in cotton and readymade garments and a registered person under applicable GST enactments. Pursuant to the scrutiny of returns filed by the petitioner, a show cause notice was issued to the petitioner on 23.06.2023. The petitioner asserts that he could not reply to the show cause notice because he was aw...
COMMON ORDER By these three writ petitions, assessment orders in respect of assessment years 2017-2018, 2020-2021 & 2021-2022 are challenged largely on the ground that the petitioner's reply to the intimation was disregarded. 2. The petitioner is a works contractor and registered dealer under applicable GST enactments. Pursuant to an inspection of the petitioner's registered place of business, an intimation was issued by the respondent in July, 2023. This was followed by a...
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 25.08.2023, whereby the GST registration of the petitioner has been cancelled retrospectively with effect from 15.11.2018. Petitioner also impugns Show Cause Notice dated 08.11.2022. 2. Vide Show Cause Notice dated 08.11.2022, petitioner was called upon to show cause as to why the registration be not cancelled for the following reason: - “returns furnished by you under section 39 of the Central Goods ...
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 30.12.2023, whereby the impugned Show Cause Notice dated 30.11.2023, proposing a demand of Rs. 3,40,75,064.00 against the Petitioner has been disposed of and a demand 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 (hereinafter referred to as the Act). 2. Learned counsel for Petitioner submits that Petitioner ha...


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25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2024) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for the FY 2023-24 (For taxpayers upto 5 Cr. Turnover) - Rule 45.

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)