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GST Case Laws


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P.C. 1. This petition under Article 226 of the Constitution of India challenges an order dated 17 March, 2023 passed by the Additional Director General, Directorate General of GST Intelligence whereby the petitioner’s bank account with the Citibank NA, Mumbai Branch, being Current Account No. 713915009 has been provisionally attached under the provisions of Section 83 of the Central Goods and Services Act, 2017 (for short “CGST Act”) 2. The case of the petitioner is ...

SAI ENTERPRISES vs. STATE OF U.P. AND OTHERS


(Allahabad High Court | Dec 1, 2023)

ORDER 1. This is an application under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the impugned detention order dated November 9, 2023 and the order dated November, 22, 2023 passed by the Assistant Commissioner, State Tax, Sector 6 (Mobile Squad-9), 9, Agra under section 129 (1) of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as ''the Act'') with regard to the penalty imposed under section 129 (1) (b) o...

S.K. CHAKRABORTY & SONS vs. UNION OF INDIA & OTHERS


(Calcutta High Court | Dec 1, 2023)

JUDGEMENT DEBANGSU BASAK, J.:- 1. Two appeals have been heard analogously as they involve similar issues and are between the same parties. In MAT No. 81 of 2022 the appellant has assailed the order dated March 24, 2021 passed in WPA 133 of 2021. In MAT No. 82 of 2022, the appellant has assailed the judgement and order dated March 13, 2021 passed in WPA 107 of 2021. 2. For the sake of convenience and since, WPA 107 of 2021 was filed prior in point of time and was also disposed of p...
JUDGMENT [ Chowdhary-J : ] 01. The Petitioner, in this Petition filed under Article 226 of the Constitution of India, claims to be a Government Contractor involved in the business of construction, for which he is stated to have been paying the requisite Goods and Services Tax (GST) from time to time upon completion of any Government contract. It is stated that the Special Tehsildar Recovery, District Srinagar-Respondent No.4 herein, however, initiated recovery proceedings against the ...
ORDER HON'BLE PANKAJ BHATIA, J. 1. Heard learned counsel for the petitioner and learned Standing Counsel for the State. 2. Present petition has been filed challenging the order dated 14.09.2022 whereby the GST registration granted to the petitioner was cancelled and further the appeal preferred by the petitioner was dismissed on the ground of delay. 3. Contention of counsel for the petitioner is that the order passed refers to a show-cause notice dated 31.08...
ORDER This Writ Petition has been filed to direct the respondent to consider the representation of the petitioner dated 18.10.2023. 2. Mr.T.N.C.Kaushik, learned Additional Government Pleader takes notice on behalf of the respondents. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 3. According to the petitioner, the petitioner had filed his GST Returns. However, the supplier of the petitioner had failed to make the payment ...

DEEPAK JAIN


(Authority for Advance Ruling, Rajasthan | Nov 29, 2023)

Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a refere...

SANJOY NATH vs. THE UNION OF INDIA AND OTHERS


(Gauhati High Court | Nov 29, 2023)

ORDER Heard Mr. J. Roy, learned senior counsel assisted by Mr. S.K. Saha, learned counsel for the petitioner and Dr. B.N. Gogoi, learned Standing Counsel, GST for all the respondents. 2. It is the case of the petitioner that he is the sole proprietor of a firm in his name and he got himself registered as a dealer under the Central Goods and Services Tax Act, 2017. When he applied for registration, the petitioner was issued a registration certificate in Form GST REG-06 with Registratio...
ORDER This writ petition u/Art. 226 of the Constitution assails the legality, validity and propriety of show-cause notice dated 20.04.2022 issued by Deputy Commissioner of State Tax, Seoni Circle, Chhindwara Division (Annexure-P/3) and the consequential impugned order dated 29.08.2022 (Annexure-P/4) passed u/S 73 of GST Act issued by Deputy Commissioner of State Tax, Balaghat, Chhindwara Division, Jabalpur Zone, Madhya Pradesh on the sole ground that the show-cause notice is non-speaking ...

MAHADEV COTTON PRESSING vs. STATE OF RAJASTHAN & OTHERS


(Rajasthan High Court | Nov 29, 2023)

ORDER This writ petition is filed by the petitioner claiming following reliefs : “1. In the aforesaid circumstances, the Petitioner most humbly pray before your Lordship: a. To issue writ of mandamus and/or any other appropriate writ(s) for directing the Respondents more particularly Respondent No.4 and Respondent No.5 to restore the Appeal filed by the Petitioner in Form GST APL-01 and accordingly decide the same on merit without considering the period of limitation for fil...