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MANISH ANAND vs. AVATO WARD-45 STATE GOODS AND SERVICES TAX & OTHER..

(Delhi High Court | Mar 7, 2024)

JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 15.12.2022, whereby the GST registration of the petitioner has been cancelled retrospectively with effect from 01.07.2017. Petitioner also impugns Show Cause Notice dated 02.12.2021. 2. Vide Show Cause Notice dated 02.12.2021, 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 ...

ANSHUL GOYAL vs. STATE OF U.P. AND ANOTHER

(Allahabad High Court | Mar 7, 2024)

ORDER HON'BLE SAMIT GOPAL, J. 1. Heard Sri Manish Tiwary, learned Senior Advocate assisted by Sri Aushim Luthra, learned counsel for the applicant, Sri Manish Goyal, learned Senior Advocate/Additional Advocate General assisted by Sri Nitesh Kumar Srivastava, learned counsel for the State of U.P. and perused the records. 2. This anticipatory bail application has been filed by the applicant Anshul Goyal with the following prayers: "It is, therefore, ...

MOHAMMAD NASSRUDDIN & OTHER vs. THE PRINCIPAL COMMISSIONER & OTHER

(Jharkhand High Court | Mar 6, 2024)

PER, SHREE CHANDRASHEKHAR, A.C.J. The petitioner is aggrieved by the cancellation of registration of his Firm and seeks to avail the option under section 30 of the Central Goods and Services Tax Act, 2017 (in short, GST Act) for revocation of the cancellation of registration. 2. By way of the present writ application, the petitioner prays for the following reliefs before this Hon’ble Court: a. For issuance of an appropriate writ, order or direction for quashing and setting a...

GULAB NAGAR vs. ASSISTANT COMMISSIONER WARD-26, STATE GOODS AND SE..

(Delhi High Court | Mar 6, 2024)

ORDER Petitioner impugns order dated 01,09.2023, whereby the GST registration of the petitioner has been cancelled retrospectively with effect from 31.03.2022. 2. Learned counsel for the petitioner submits that registration has been cancelled on alleged ground that petitioner was not found functioning from the given address. He submits that reliance has been placed on a Field Visit Report dated 29.08.2023, which report does not pertain to the petitioner and pertains to some other enti...

ASHOK KUMAR VISHWAKARMA vs. UNION OF INDIA & OTHERS

(Bombay High Court | Mar 6, 2024)

P.C. 1. We have heard learned Counsel for the parties. 2. This Petition under Article 226 of the Constitution of India assails an Order dated 2nd November 2023 (Exhibit-L of the Petition) passed by the Commissioner, CGST & C. Ex. Bhiwandi Commissionerate, whereby the Application as filed by the Petitioner, objecting to the provisional attachment made under the provisions of Rule 159 of the Central Goods and Service Tax Rule, 2017 (for short “the CGST Rules”), has been ...

RUBY CONSTRUCTIONS & OTHER vs. THE STATE TAX OFFICER & OTHERS

(Madras High Court | Mar 6, 2024)

COMMON ORDER By these five writ petitions, assessment orders pertaining to four assessment years are challenged and, in the fifth writ petition, a recovery notice pursuant to the assessment orders is challenged. The petitioner is a registered person under applicable GST statutes and the firm carries on construction business. In relation thereto, goods were purchased Input Tax Credit (ITC) was claimed. The petitioner asserts that he did not carry on construction activity during the relevan...

ABDUL SATAR vs. THE PRINCIPAL COMMISSIONER & OTHERS

(Jharkhand High Court | Mar 6, 2024)

ORDER Per, Shree Chandrashekhar, A.C.J. The petitioner is aggrieved by the dismissal of the petition under section 107 of the Central Goods and Services Tax Act, 2017 (in short, GST Act). He seeks to avail the option under section 30 of the GST Act for revocation of the cancellation of registration. 2. By way of the present writ application, the petitioner prays for the following reliefs before this Hon’ble Court; a. For issuance of an appropriate writ, order or directio...

ASHUTOSH GARG vs. UNION OF INDIA & OTHERS

(Rajasthan High Court | Mar 6, 2024)

ORDER Reportable 1. Counsel for the petitioner submits that the petitioner has been impleaded as accused in the instant case on the basis of his confessional statement recorded under Section 70 of the Goods and Services Tax Act, 2017 (for short, “the CGST Act, 2017”). Counsel submits that the aforesaid statement of the petitioner is not admissible in evidence, at this stage, as the same is not relevant, as there was no adjudication of the allegations on merit in view of Se...

BIJENDER THAKUR vs. COMMISSIONER OF GST & ORS.

(Delhi High Court | Mar 6, 2024)

JUDGMENT SANJEEV SACHDEVA, J (ORAL) 1. Petitioner impugns order dated 13.02.2021, whereby the GST registration of the petitioner has been cancelled retrospectively with effect from 15.07.2017. Petitioner also impugns Show Cause Notice dated 03.02.2021. 2. Vide Show Cause Notice dated 03.02.2021, petitioner was called upon to show cause as to why the registration be not cancelled on the ground that “Any Taxpayer other than composition taxpayer has not filed returns for a...

J.B. EXHIBITORS,

(Appellate Authority for Advance Ruling, Karnataka | Mar 5, 2024)

PROCEEDINGS (Under Section 101 of the CGST Act, 2017 and the KGST Act, 2017) 1. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisio...

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