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GST Case Laws


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  9,302 Results

SUMILON POLYSTER LIMITED vs. UNION OF INDIA


(Gujarat High Court | Jul 27, 2022)

1. Heard learned advocate Avinash Poddar for the petitioner, learned Assistant Government Pleader Mr. Trupesh Kathiriya for the respondent No.4-State and learned advocate Mr. Nikunt Raval for respondent Nos. 1,2,3 and 5. 2. In this group of petitions, the petitioners have challenged the action of the respondents-authorities levying interest on the delayed payment of tax as per section 50 of the Central Goods and Services Tax Act, 2017 [‘CGST Act’ for short] and Gujarat Goods a...
ORDER 1. Mr Aditya Singla, who appears on behalf of respondent nos.2 to 7/revenue, has returned with instructions in the matter. 2. Mr Singla has placed before us a compilation of documents, which seem to suggest that the grievance of the petitioner has been redressed. 2.1. A copy of the compilation has been furnished to Ms Anjali Manish, who appears on behalf of the petitioner. 3. Ms Manish says that since the grievance of the petitioner stands redressed, the writ petition ca...
ORDER 1. The present Report dated 02.09.2021 had been received from the Applicant No. 2 i.e. the DGAP (DGAP) after detailed investigation under Rule 129(6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the present case were that an application was filed before the Standing Committee on Anti- profiteering, under Rule 128 of the CGST Rules, 2017 by the Applicant No. 1 alleging that the Respondent did not pass on the benefit of exemption of GST on Sanitary Nap...
The petitioner in WP© No.13647 of 2020 has filed this appeal aggrieved by the judgment of the learned Single Judge dated 20.3.2020. 2. The appellant is engaged in the purchase and sale of plywood and is a registered dealer under the Kerala Value Added Tax Act and The Central Sales Tax Act. The case of the appellant is that after having migrated to GST, he had done business only up to the financial year 2017-18. 3. As the appellant discontinued his business, he filed an online app...
1. This writ petition is directed against the Order-in-Appeal dated 27.12.2021 passed by the Joint Commissioner (Appeals-I), Central Goods & Service Tax, Delhi. 2. Via the aforesaid order, the appeal of the respondents/revenue was allowed on the ground that the refund claims lodged by the petitioner were beyond time, as prescribed under Section 54 of the Central Goods and Services Tax Act, 2017 [in short, the “Act”.] 3. The record shows that on 22.02.2022, when the mat...
Petitioner has prayed for the following relief(s): “i) To issue an appropriate writ, order or direction quashing the order of Appeal passed by the Additional Commissioner of State Tax (Appeal), Patna West Division, Patna (Annexure-3) to this Writ Application) under Section 107 of the Goods and Services Act, 2017 read with rule 108(3) Goods and Services Rules, 2017 whereby the petitioner’s Appeal has been dismissed on the ground of delay. ii) To issue an appropriate writ, o...

H.B.L. POWER SYSTEMS LTD vs. STATE OF U.P. AND OTHERS


(Allahabad High Court | Jul 27, 2022)

The present petition has been filed challenging the judgment and order dated 19.03.2018 passed by the Adjudicating Authority under the U.P. G.S.T. Act in exercise of powers under Section 129 (3), whereby the goods have released in favour of the petitioner subject to deposit of Rs. 10,46,780/- as tax and a further penalty of Rs. 10,46,780/- as well as the Appellate Order dated 06.11.2018, whereby the appeal preferred by the petitioner was dismissed. The contention of learned counsel for th...

SUBODH KUMAR GARG vs. UNION OF INDIA


(Allahabad High Court | Jul 27, 2022)

Heard Ms. Pragya Pandey, learned counsel for the applicant, Shri Dhananjay Awasthi,learned counsel for the respondent. The instant bail application has been filed on behalf of the applicant, Subodh Kumar Garg, with a prayer to release him on bail in File No. DGGI/ARU/Gr.B/S. Traders/23/2021, under Sections 132(1)(c) of the Central Goods and Service Tax Act,2017 District- Agra, during pendency of trial. The applicant is a proprietor of M/s Shree Traders having its principal place of bu...
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Bail Application

The petitioner, who is a Proprietor served with a notice for cancellation of Registration, dated 04.01.2021. The petitioner submits that due to the Covid-19 Pandemic and nation wide lock down, the petitioner's business was shut down. Further, the petitioner used to engage private accountant for the purpose of filing returns and he alone had the access to the GST portal for filing returns. Since there was no business, the petitioner had not contacted the accountant and inadvertently failed...
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Cancellation of Registration

MITAMBINI MISHRA vs. UNION OF INDIA AND OTHERS


(Orissa High Court | Jul 26, 2022)

JUDGMENT MURAHARI SRI RAMAN, J.- This matter is taken up by virtual/physical mode.   2. The petitioner by way of writ petition sought to question the propriety of the Demand-cum-Show Cause Notice dated 17.02.2022 vide Annexure-1 issued under Section 63 of the Odisha Goods Services Tax Act, 2017 (for brevity hereinafter referred to as “OGST Act”) in Form GST ASMT-14 prescribed under Rule 100(2) of the Odisha Goods and Services Tax Rules, 2017 (for short hereinafter...


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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)