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GST Case Laws


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ORDER This matter is taken up through hybrid mode. 2. Mr. Mohit Agrawal, learned Junior Standing Counsel (CGST, Central Excise & Customs) appearing on an advance notice states that as long as delay in filing the revocation application is condoned, and provided the Petitioner complies with all the requirements of paying the taxes, interest, late fee, penalty etc. due, the 3B Return Form filed by the Petitioner will be accepted by the Opposite Party. 3. In that view of the matte...
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KANCHAN SUPPLIER vs. STATE OF PUNJAB AND OTHERS


(Punjab and Haryana High Court | Jan 24, 2024)

G.S.SANDHAWALIA, J. (Oral) 1. The petitioner, in the present petition filed under Articles 226 and 227 of the Constitution of India seeks quashing of the notice in Form GST MOV-02 dated 26.12.2023 (Annexure P-2) and Form GST MOV-10 dated 02.01.2024 passed by respondent No. 2 (Annexure P-3) under Section 130 of the Central Goods Service Tax/Punjab Goods Service Tax Act, 2017 (in short 'the Act') by respondent No. 3 being without jurisdiction. 2. Mr. Saurabh Kapoor, Addl. A.G., ...
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1. Supplementary affidavit filed by the petitioner is taken on record. 2. The petitioner is aggrieved by the act of the adjudicating authority and the appellate authority in passing order without considering the submission made by the petitioner for considering the GSTR-9C which was submitted by it. 3. The petitioner admits that there has been short deposit of the tax due to inadvertence. The mistake was rectified by filing GSTR-9C. The same was not taken up for consideration either b...
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ORDER This writ petition has been filed challenging the impugned proceedings of the respondent in GSTN 33AAGCS6736C1ZI/2017-2018 dated 07.06.2023. 2. In the present case, the petitioner had filed their GSTR-3B returns under Section 39 of the TNGST Act, 2017 belatedly for assessment years 2017-2018. Due to the said delay in filing of GSTR-3B returns, the respondent had passed the aforesaid impugned proceeding. Aggrieved over the said impugned proceeding, the petitioner has filed this w...
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MURLI PACKERS vs. STATE OF UP & OTHERS


(Allahabad High Court | Jan 24, 2024)

ORDER HON'BLE SHEKHAR B. SARAF, J. 1. Heard Sri Subham Agarwal, counsel appearing on behalf of the petitioner and Sri Amit Mahajan, counsel appearing on behalf of department. 2. This is an application filed under Article 226 of the Constitution of India, wherein, the petitioner is aggrieved by the order passed in appeal filed under Section 107 of the Central Goods and Services Act, 2017 (hereinafter referred to as the "Act"), dated October 15, 2019, wherein the autho...
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HPCL MITTAL ENERGY LIMITED vs. UNION OF INDIA AND OTHERS


(Punjab and Haryana High Court | Jan 24, 2024)

G.S. SANDHAWALIA, J. (ORAL) Challenge in the present writ petition filed under Article 226/227 of the Constitution of India is to the show cause notice dated 22.09.2023 (Annexure P-1) alongwith the Circular No. 80/54/2018-GST dated 31.12.2018 (Annexure P-15). Resultantly, prayer is made not to take any coercive action against the petitioner during the pendency of the writ petition. 2. Senior Counsel for the petitioner has taken us through the relevant annexures appended in support of ...
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ORDER The instant writ petition was preferred for the following reliefs: (i) “Issue RULE NISI; (ii) Issue a Rule upon the Respondents to show cause as to why a writ in the nature of Certiorari shall not be issued, quashing / cancelling /setting aside the impugned ASMT-10, Reference No. ZD161121000311I dated 24.11.2021. (iii) Issue a Rule upon the Respondents to show cause as to why a writ in the nature of Certiorari shall not be issued, quashing/cancelling/setting aside ...
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JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns Order in Appeal dated 18.04.2023 whereby the appeal filed by the petitioner has been dismissed solely on the ground of limitation. 2. Petitioner filed the appeal impugning order of cancellation of registration dated 08.07.2021 whereby the GST registration of the Petitioner was cancelled retrospectively with effect from 10.07.2017 Petitioner also impugns order dated 05.11.2020 and 28.06.2021, whereby the application for can...
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ORDER HON'BLE SHEKHAR B. SARAF, J. 1. Heard Sri Subham Agarwal, counsel appearing on behalf of the petitioner and Sri B.K. Pandey, learned Additional Standing Counsel. 2. Counsel appearing on behalf of the petitioner submits that a notification has been issued bearing No.53/2023-Central Tax by the Central Board of Indirect Taxes and Customs, Ministry of Finance, dated November 2, 2023, wherein the time to file appeal under sub-section (1) of Section 107 of the Central Goods an...
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ORDER HON'BLE SHEKHAR B. SARAF, J. 1. Heard Mr. Rahul Agarwal, counsel appearing behalf of the petitioner and Mr. Ravi Shanker Pandey, Additional Chief Standing Counsel for the respondents. 2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the penalty order dated September 13, 2018 passed by the respondent No.4/Assistant Commissioner, State Goods and Services Tax, Agra and the order dated October 3, 2019 passed in ...
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15 Jan

☑ Quarterly | GSTR-1

GSTR-1 for the Quarter Oct - Dec 2024 (For QRMP Taxpayers) - Notification No. 83/2020 - CT  [Due date extended vide Notification No.01/2025 dated 10.01.2025]

☑ Monthly | GSTR-5

GSTR-5 for the m/o Dec 2024 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]  [Due date extended vide Notification No.03/2025 dated 10.01.2025]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Dec 2024 [For Input Service Distributors - Rule 65 & Section 39(4)].  [Due date extended vide Notification No.04/2025 dated 10.01.2025]

18 Jan

☑ Quarterly | CMP-08

CMP-08 for Quarter Oct - Dec 2024 (For Composite Taxpayers - Rule 62).

20 Jan

☑ Monthly | GSTR-5A

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

22 Jan

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Dec 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.  [Due date extended vide Notification No.02/2025 dated 10.01.2025]

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)