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GST Case Laws


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  12,145 Results

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


(Allahabad High Court | Feb 6, 2024)

ORDER HON'BLE SHEKHAR B. SARAF, J. 1. Heard Sri Shubham Agarwal, learned counsel appearing on behalf of the petitioner and Sri Rishi Kumar, learned Additional Chief Standing Counsel appearing on behalf of the State. 2. This is a writ petiton under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the order of penalty dated May 6, 2018 passed by the respondent No.2/Additional Commissioner, Commercial Tax, Mobile Squad Kasganj under Section 129(3) o...
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RAVIN SACHDEV vs. UNION OF INDIA AND ANOTHER


(Delhi High Court | Feb 6, 2024)

JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 18.05.2023, whereby the appeal filed by the petitioner impugning the Order-in-Original dated 25.08.2022 has been dismissed on the limited ground of delay. 2. Impugned order records that a delay of maximum period of one month could be condoned under Section 107(4) of the Goods and Services Tax Act, 2017 [“GST Act”] and as the subject appeal has been filed with a delay of two months, the same could no...
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ORDER The petitioner proprietor concern is involved in the business of providing hostel accommodation services for training of recruits of Railway Recruitment Board, hotelier and restaurateur and was issued with registration certificate in Form No. GST REG-06 under section 10 of Karnataka Goods and Service Tax Act, 2017 read with Rule 10-(1) of Karnataka Goods and Service Tax Rules, 2017. 2. The registration certificate issued in favour of the petitioner was cancelled for not filing r...
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SUMANTA GHOSH vs. THE STATE OF WEST BENGAL & OTHERS


(Calcutta High Court | Feb 5, 2024)

ORDER Heard learned advocates appearing for the parties. The main issue involved in this writ petition relates to cancellation of petitioner’s registration on the ground of non-filing of return. Petitioner submits that after the cancellation of its registration, it has paid all the revenue due and he further agrees to pay if any revenue due which is required to be paid for restoring of its registration. Considering the submission of the parties, this writ petition being WPA 2158...
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ORDER The petitioner assails an assessment order dated 28.12.2023 largely on the ground that the said order is non speaking. 2. The petitioner states that it is engaged in the wholesale and retail trading of grocery and agricultural produce. By an audit notice dated 04.05.2023, about 13 defects in the petitioner's returns were pointed out. Based on the petitioner's reply, it is stated that proceedings in respect of 6 defects were dropped. The petitioner further states that a s...
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ORAL JUDGMENT:   (PER FIRDOSH P. POONIWALLA, J.) 1. Rule. Rule made returnable forthwith. 2. Heard finally by consent of the parties. 3. Petitioner No. 1 is a Real Estate Developer registered with GST Department Vide Notification No. 3/2019 dated 29th March 2019 a new scheme was introduced for the real estate sector. Under the new scheme, for affordable housing properties effective GST rate is 1% without Input Tax Credit (“ITC) and for residential properties outside...
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ORDER 1. The present Report dated 30.11.2023 had been received from the Director General of Anti-Profiteering (hereinafter referred to as the “DGAP”) on 04.12.2023 by the Competition Commission of India (hereinafter referred to as the “Commission”) after a detailed investigation under Rule 133(4) of the Central Goods & Service Tax (CGST) Rules, 2017 (hereinafter referred to as the “Rules”). 2. The Commission vide Para 3 to 10 of its Interim...
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HONEY MACKER & OTHERS vs. PIVOTAL INFRASTRUCTURE PVT. LTD.


(National Anti Profiteering Authority | Feb 5, 2024)

ORDER 1. The present Report dated 23.03.2021 had been received from the Director General of Anti-Profiteering (hereinafter referred to as the “DGAP”) on 24.03.2021 by the National Anti-Profiteering Authority (hereinafter referred to as the “NAA”) after a detailed investigation under Rule 133(4) of the Central Goods & Service Tax (CGST) Rules, 2017 (hereinafter referred to as the “Rules”). 2. The NAA vide its Order No. 35/2020 dated 20.06.20...
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1. Heard learned advocates appearing for the parties. 2. By this writ petition, petitioner has challenged the impugned order dated 29th November, 2023 being Annexure P-1 to the writ petition passed by the adjudicating authority under the relevant provisions of CGST Act and making prayer for direction upon the authority concerned to not to levy and collect tax on petroleum and diesel on the basis of the aforesaid impugned order, by relying on Article 279A(5) of the Constitution of India by...
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KUSHAL KUMAR BANSAL vs. DIRECTOR GENERAL OF G.S.T. INTELLIGENCE


(Punjab and Haryana High Court | Feb 5, 2024)

1. The petitioner has filed the instant petition under Section 439 of the Cr.P.C. with a prayer to grant him a regular bail in a case registered by Directorate General of GST Intelligence, 54-D, Sarabha Nagar, Ludhiana for the offence under Section 132(1)(b) and 132(1)(c) punishable under sub-clause (I) of Section 132 (1) of the GGST Act 2017 read with Section 20 of the IGST Act, 2017. 2. Learned counsel for the petitioner contends that the petitioner is neither the proprietor nor the ope...
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24 Jan

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Oct - Dec 2024 (QRMP Taxpayer < 5 Cr - Rule 61) - Category I States.  [Due date extended vide Notification No.02/2025 dated 10.01.2025]

* 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.

26 Jan

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Oct - Dec 2024 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  [Due date extended vide Notification No.02/2025 dated 10.01.2025]

* 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.

28 Jan

☑ Monthly | GSTR-11

GSTR-11 for the m/o Dec 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

31 Jan

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Jan - Mar 2025 (Rule 61A)