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GST Case Laws


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ORDER The petitioner assails an assessment order dated 25.08.2023 by which the Input Tax Credit (ITC) claimed by the petitioner was disallowed on the ground that the details submitted in the petitioner's return did not tally with that in the GSTR-2A return. 2. The petitioner is a registered person under applicable GST laws. He received show cause notice dated 27.01.2023 alleging that he had made an excess claim of ITC and that this was evident on comparing his GSTR-3B return with ...
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 03.01.2024 whereby the application seeking cancellation of GST registration of the Petitioner has been rejected. 2. Vide impugned order dated 03.01.2024, petitioner’s application seeking cancellation of GST registration was rejected for the following reason:- “The taxpayer neither attended personal hearing on stipulated date and time nor submitted requisite reply against the query raised. Accord...

SANDEEP JAIN vs. THE UNION OF INDIA & OTHERS


(Delhi High Court | Feb 27, 2024)

JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 30.12.2023, whereby the show cause notice dated 23.09.2023, proposing a demand against the petitioner has been confirmed and a demand of Rs. 10,03,08,628.00/- 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 the petitioner submits that a detailed reply dated 20.10.2023 to the show cause no...
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 22.08.2023, whereby the GST registration of the petitioner has been cancelled retrospectively with effect from 01.07.2017. Petitioner also impugns Show Cause Notice dated 11.07.2023. 2. Vide Show Cause Notice dated 04.09.2021, petitioner was called upon to show cause as to why the registration be not cancelled for the following reason:- “Discrepancies noticed while conduct of Physical Verification&rdq...
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 29.12.2023, whereby the show cause notice dated 24.09.2023, proposing a demand against the petitioner has been confirmed and a demand of Rs. 11,12,004.60/- 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 the petitioner submits that a detailed reply dated 25.10.2023 to the show cause notic...
JUDGMENT [SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 12.10.2022, whereby, the GST Registration of the Petitioner has been cancelled with effect from 08.06.2018 i.e. retrospective date. 2. Petitioner was in the business of trading of household edible items and had obtained the GST Registration. 3. As per the petitioner, petitioner closed his business in June 2022. Subject Show Cause Notice dated 18.07.2022 was issued on the ground that the petitioner had not ...
JUDGMENT [SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 18.01.2021, whereby the GST registration of the petitioner has been cancelled with effect from 31.12.2020. By the show cause notice dated 29.04.2020, petitioner was called upon to show cause as to why registration be not cancelled for the reason that “Any taxpayer other than composition taxpayer has not filed returns for a continuous period of six months.”. 2. Petitioner was required to furnis...

FIRST CHOICE OUTSOURCEING SERVICES


(Authority for Advance Ruling, Tamilnadu | Feb 26, 2024)

1. Any appeal against this Advance Ruling order shall lie before the Tamil Nadu State Appellate Authority for Advance Rulings, Chennai as under Sub-Section (1) of Section 100 of CGST Act / TNGST Act 2017, within 30 days from the date on the ruling sought to be appealed is communicated. 2. In terms of Section 103(1) of the Act, Advance Ruling pronounced by the Authority under Chapter XVII of the Act shall be binding only- (a) on the applicant who had sought it in respect of any matter ...

ARYA MARBLE SUPPLIERS vs. STATE OF RAJASTHAN & OTHERS


(Rajasthan High Court | Feb 26, 2024)

ORDER 1. Learned counsel for the parties jointly submit that the controversy raised in the instant writ application stands resolved in view of the adjudication made by a Division Bench of this Hon’ble Court in M/s. Shree Dev Narayan Marble v. State of Rajasthan & Ors. : D.B. Civil Writ Petition No.1115/2024 on 15.02.2024; holding thus: “Though the matter comes up for admission today, with the consent of the parties, the petition is being disposed of finally. ...
ORDER The petitioner is a works contractor registered with the GST Act, 2017. The respondent has found certain discrepancies on the returns filed by the petitioner for the assessment year 2022-2023. Therefore, a notice was issued by the respondent in DRC 01, dated 30.05.2023. The petitioner has not replied for the same along with the necessary documents. Therefore, the final order has been passed by the respondent under Section 73 of TNGST Act, 2017 imposing penalty on the petitioner that...


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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)