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GST Case Laws


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  10,683 Results

VJ JINDAL COCOA PVT. LTD. vs. UNION OF INDIA & OTHERS


(Jammu and Kashmir High Court | May 26, 2023)

JUDGEMENT SANJEEV KUMAR, J. 1. The petitioner earlier known as M/S Jindal Drugs Private Ltd., (Cocoa Division) was registered with Central Excise Department vide Central Excise Registration No. AAACJ100AXM004. After the implementation of Goods and Services Tax Act, 2017, all area-based exemption notifications were rescinded. The petitioner got itself registered under the new regime vide GST Registration No. 01AAFCV7278R1ZL. Since the withdrawal of exemptions under the Central Excise A...
ORDER The petitioner has challenged the validity of the Audit Observations at Annexure-'A' dated 24.05.2022, Audit Observations-2 at Annexure-'B' dated 27.06.2022 as well as the Audit Report at Annexure-'C' dated 16.08.2022 passed by respondent No.4 and the Show Cause Notice at Annexure-'D' dated 13.10.2022 issued by respondent No.3. The petitioner has also challenged the order of adjudication at Annexure-'E' dated 23.12.2022 passed by respondent No...

UNIVERSITY OF CALICUT


(Authority for Advance Ruling, Kerala | May 25, 2023)

1. The University of Calicut, Thenjipalam, Malappuram (herein after referred to as the applicant) is a statutory university established under the Calicut University Act 1975, The university was established as teaching and affiliating university within the State of Kerala with territorial jurisdiction in revenue districts of Wayanad, Kozhikode, Malappuram, Palakkad and Thrissur. 2. At the outset it is clarified that the provisions of the Centra! Goods and Services Tax Act, 2017 (herein aft...

MALAY MUKHARJEE & OTHERS vs. THE STATE OF ASSAM


(Gauhati High Court | May 25, 2023)

ORDER Heard Mr. A.M. Bora, learned Sr. Counsel for the accused petitioners as well as Mr. R.J. Baruah, learned Addl. P.P., Assam for the State respondent. By this petition under Section 439 Cr.P.C., the accused/petitioner, namely 1) Malay Mukharjee and 2) Hironmoy Sarkar have prayed for grant of bail in connection Golakganj P.S. Case No. 13/2023 u/s 21(c) of the NDPS Act, 1985. The case diary as called for is placed before the Court. Mr. A.M. Bora, learned Sr. Counsel appearin...
PRATHIBA M. SINGH, J.(ORAL) 1. This hearing has been done through hybrid mode. 2. These are petitions relating to various Haj Group Organizers (HGOs) and allotment of quota for Haj pilgrimage 2023. This Court has been hearing these matters from time to time. 3. The Haj Policy 2023 was announced by the Ministry of Minority Affairs (Haj Division) on 14th March, 2023. As per the said Policy, HGOs were categorized into Category 1 and Category 2 depending upon their experience and turn...

SHAHIL TRADERS vs. STATE OF U.P. & OTHER


(Allahabad High Court | May 25, 2023)

ORDER 1. Heard Sri Aditya Pandey learned counsel for the petitioner and Sri Ankur Agarwal learned counsel for the revenue. 2. Present petition has been filed to quash the order MOV-09 and the recovery notice GST DRC-07, both dated 16.1.2023 demanding Rs. 6,17,087/- by way of penalty under Section 129(1)(b) of the UPGST Act, 2012 (hereinafter referred to as 'the Act'). Further prayer has been made to quash the detention order dated 07.1.2023 on GST MOV-06. 3. At the outset,...

AMRINDER SINGH vs. STATE OF PUNJAB


(Punjab and Haryana High Court | May 25, 2023)

JASJIT SINGH BEDI, J. (ORAL) 1. The prayer in the petition under Section 439 Cr.PC is for grant of regular bail in Complaint No. 15 of 2021 titled as State Versus Vinod Kumar & Ors. Registered on 12.05.2021 under Sections 132(1) (a), (b) & (c) of Central Goods & Services Tax Act, 2017 and Punjab Goods & Services Tax Act, 2017 filed before the Court of Sub Divisional Judicial Magistrate, Khanna, District Ludhiana. 2. The brief facts of the case as culled out from the co...

J.L. ENTERPRISES vs. ASSISTANT COMMISSIONER


(Calcutta High Court | May 25, 2023)

ORDER The petitioner is a partnership firm. On 4th March, 2023, State Tax Department Officers visited the registered office of the said firm and inspected the books on accounts and verified records under Section 67 of WBGST Act and issued INS-01 form stating the following anomalies. “a. Mobile phones exported in the month of October’2022 has found to be activated in Indian territory after the date of EGM, therefore, it is a false export. The said allegation has been made o...
ORDER The petitioner has sought for setting aside the impugned order dated 05.02.2021 passed under Section 130 of the Karnataka Goods and Services Tax Act, 2017, the Central Goods and Services Tax Act, 2017, under Section 20 of the Integrated Goods and Services Tax Act, 2017, under Section 11 of the GST (Compensation to States) Act, 2017 enclosed at Annexure-A, whereby the Authority in exercise of power under Section 130 of the Karnataka Goods and Services Tax Act, 2017 passed an order of...

KAVERI EXPORTS


(Authority for Advance Ruling, Telangana | May 24, 2023)

[ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SECTION 98(4) OF THE TELANGANA GOODS AND SERVICES TAX ACT, 2017.] ****** 1. M/s. Kaveri Exports, 8-2-293/82/L/158/A, 3rd Floor Near Andhra Bank, MLAs Colony, Road No. 12, Banjara hills, Hyderabad, Telangana- 500034. (36AAQFK4817M1ZP) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the p...


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20 Sep

☑ Monthly | GSTR-3B

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

☑ Monthly | GSTR-5A

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

25 Sep

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Aug 2024 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Sep

☑ Monthly | GSTR-11

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