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GST Case Laws


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  9,302 Results

JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 24.12.2023, whereby the impugned Show Cause Notice dated 23.09.2023, proposing a demand against the petitioner has been disposed of and a demand of Rs. 8,22,82,330.00 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 as the Act). 2. Learned counsel for Petitioner submits that a detailed re...

DECO PLYWOOD INDUSTRIES vs. STATE OF U.P. AND OTHERS


(Allahabad High Court | Mar 5, 2024)

ORDER HON'BLE SHEKHAR B. SARAF, J. 1. This is an application under Article 226 of the Constitution of India wherein the petitioner assails the order passed by the Additional Commissioner Grade-2 (Appeal), Commercial Tax, Agra/respondent No.3 dated June 17, 2022 and the order of the imposition of the penalty dated February 1, 2021 passed by the Commercial Tax Officer-2 (Mobile Squad), Range-IV, Agra/respondent No.2. 2. The case of the petitioner is that the petitioner is a duly...

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....
ORDER An assessment order dated 22.12.2023 is assailed on the ground that Input Tax Credit (ITC) was erroneously denied to the petitioner on account of non-application of mind. The petitioner states that an inspection was undertaken of its registered place of business and that an intimation in Form GST DRC-01A was issued to the petitioner communicating tax liability. The petitioner replied thereto on 29.09.2023. A show cause notice was issued thereafter on 30.09.2023 calling upon the peti...

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...


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20 Apr

☑ Monthly | GSTR-3B

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

☑ Monthly | GSTR-5A

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

22 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (QRMP Taxpayer < 5 Cr - Rule 61) - Category I States.

* State Category I - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

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)