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JUDGMENT RAJA BASU CHOWDHURY, J: 1. Considering the nature of urgency involved, the present writ petition is taken up for consideration. 2. The present writ petition has been filed, inter alia, praying for quashing of the order of prohibition dated 25th March, 2023 issued under Section 67(2) of the CGST/WBGST Act, 2017 (hereinafter referred to as the “GST Act”). 3. It is the petitioners’ case that on/or about 24th March, 2023, a search and seizure procedure w...
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 29.12.2023, whereby the impugned Show Cause Notice dated 26.09.2023, proposing a demand against the petitioner has been disposed of and a demand of Rs. 4,70,512.00 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 (hereinafter referred to the Act). 2. Learned Counsel for the Petitioner submits that on 21.07.2022 P...

KRISHAN MOHAN vs. COMMISSIONER OF GST AND ANOTHER


(Delhi High Court | Mar 11, 2024)

JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 31.07.2019 whereby the GST registration of the Petitioner was cancelled retrospectively with effect from 01.07.2017. Petitioner also impugns Show Cause Notice dated 17.07.2019. 2. Vide Show Cause Notice dated 17.07.2019, 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 returns for...
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns Show Cause Notice dated 06.06.2023 and also impugns order dated 15.06.2023 whereby GST registration of the Petitioner was cancelled w.e.f 26.10.2022. 2. Petitioner had submitted an application on 12.04.2023, seeking cancellation of its registration on the ground that the business of the Petitioner was discontinued as firm was incurring losses. 3. A query was raised to the petitioner on 04.05.2023, requiring petitioner ...
ORDER An assessment order dated 11.07.2023 is assailed both on grounds of breach of principles of natural justice and on the ground that applicable circulars with regard to the procedure to be followed in cases of discrepancy between the GSTR-3B returns and the auto populated GSTR-2A returns were not adhered to. 2. The petitioner is a registered person under applicable GST enactments and engaged in the business of supply of base metals. In respect of assessment year 2019-20, the petit...
COMMON ORDER These writ petitions are directed against assessment orders dated 23.08.2023 in respect of distinct assessment periods. The petitioner is a civil contractor and a registered person under applicable GST enactments. Pursuant to a show cause notice, the petitioner requested for a month's time to file a reply. The petitioner also requested for a personal hearing. The impugned assessment orders were issued in the above facts and circumstances by recording that the petitioner n...
ORDER An assessment order dated 29.12.2023 is the subject of challenge in this writ petition. 2. The petitioner is engaged inter alia in the cash logistics business and is a registered person under applicable GST enactments. In relation to assessment year 2017-2018, the petitioner received a notice in Form ASMT-10 alleging discrepancies in returns filed by the petitioner. The notice was replied to by the petitioner on 22.09.2023. Thereafter, an order dated 27.09.2023 was iss...

NEW MAKHAN BHOG vs. STATE OF UP AND OTHERS


(Allahabad High Court | Mar 7, 2024)

ORDER HON'BLE SHEKHAR B. SARAF, J. 1. Heard Sri Shubham Agrawal, learned counsel appearing on behalf of the petitioner and Sri Ravi Shankar Pandey, learned Additional Chief Standing Counsel appearing for the State. 2. This is a writ petition under Article 226 of the Constitution of India, wherein the writ petitioner is aggrieved by the order dated February 22, 2023 passed by the respondent no.3, under Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafte...
ORDER 1. The petitioner no. 1 opted for an incentive Scheme floated by the respondent authorities and was granted the benefits under the same. Registration Certificates (RC- I and RC-II) were also issued to the said petitioner in terms of the scheme, thereby recognizing the entitlement of the petitioner to be granted the benefits of the scheme. 2. Subsequently, however, after having disbursed a portion of the dues of the said petitioner under the scheme as lately as on September 1, 20...
ORDER 1. Heard Shri Rahul Agarwal along with Shri Varad Nath as counsel for the petitioner and Shri Ankur Agarwal, learned Standing Counsel for the revenue. 2. Undoubtedly, the petitioner is a successful Resolution Applicant in the Plan submitted by the Applicant to the National Company Law Tribunal through the Insolvency Resolution Professional (IRP). 3. There is also no doubt that the Resolution Plan has found acceptance by the NCLT vide order dated 17.4.2023. The Registering Au...


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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]