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ORAL ORDER 1. Heard Mr A.D. Bhobe, who appears along with Ms Bandekar for the Petitioner, Mr Deep Shirodkar, Addl. Govt. Advocate for Respondents No. 1 to 4 and Mr P. Faldessai, learned Deputy Solicitor General of India for Respondents 5 to 8. 2. Leave is granted to amend the Petition. The amendment to be carried out forthwith. 3. Misc. Civil Application No. 419/2024(F) is disposed of. 4. After the amendment, the challenge in this Petition is to the demand notice dated 13/9/20...
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1. Heard Mr Sandeep Sachdeva with Mr Damodar Vaidya, Mr Devang Bhashim, Mr Akhil Parrikar and Mr Mayank Goyal for the petitioner and Ms Asha Desai, learned Senior Standing Counsel for Central Government with Ms N. Volvoikar for the respondents. 2. Rule. The Rule is made returnable immediately at the request of and with the consent of the learned counsel for the parties. 3. The petitioner challenges the validity of Circular No. 3/3/2017-GST dated 05.07.2017, Circular No. 31/05/2018- GS...
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R.K. TOOLS vs. THE ASSISTANT COMMISSIONER


(Madras High Court | Feb 13, 2024)

ORDER The petitioner challenges an order of cancellation of his GST registration. The petitioner is a manufacturer of automobile spare parts and was a registered person under applicable GST laws. According to the petitioner, he had engaged the services of an accountant for purposes of complying with requirements under GST laws. Therefore, he was shocked and surprised when he discovered that his GST registration was cancelled by the order impugned herein. The present writ petition arises i...
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ORDER By this writ petition, an order dated 08.12.2021 in revision proceedings under the Tamil Nadu Goods and Services Tax Act, 2017 (the TNGST Act) is assailed. 2. The petitioner is engaged in the manufacture and supply of passenger cars. The said supply is made at concessional rates in terms of Notification No.40/2017-Central Tax (Rate) dated 23.10.2017. As a consequence, there is an accumulation of Input Tax Credit (ITC) because GST is paid at a higher rate on the inputs (i.e. inpu...
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1. Both these petitions have been filed by the petitioners, inter alia, praying for issuance of directions declaring resumption of currency as recorded vide Panchnama dated 04.10.2021 as illegal, arbitrary and contrary to the provisions of law and for further directions to the respondents to return the resumed currency to the petitioners in the following manner:- i) M/s. K.M. Food Infrastructure (Petitioner in W.P. (C) No. 328/3024) – Rs. 29,51,257/-; ii) Mr. Mukesh Kapoor (Peti...
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JUDGMENT SANJEEV SACHDEVA, J. (ORAL) Petitioner impugns order dated 05.12.2023, whereby an order under Section 73 of this Central Goods and Services Tax Act, 2017 has been passed and demand is created against the petitioner. It is noticed that a Show Cause Notice dated 28.09.2023 was issued to the petitioner which was replied by the petitioner on 25.10.2023. 2. Perusal of the impugned order shows that the impugned order records that no proper reply has been submitted and the reply...
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MAHARASHTRA SCRAP vs. UNION OF INDIA AND OTHERS


(Bombay High Court | Feb 12, 2024)

ORDER: 1. This Petition was filed through the E-filing mode on 22.12.2023 for challenging the impugned order dated 29.08.2023. Section 107 pertaining to Appeals and Revision under Chapter XVIII of the Central Goods and Services Tax Act, 2017 enables the filing of an appeal within 90 days. For justifiable reasons, the delay can be condoned only to the extent of a further period of 30 days. Since the Writ Petition was filed on 22.12.2023 through E-filing, the Petition is within limitation. ...
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PARAG NATHALAL HARIA vs. STATE OF GUJARAT


(Gujarat High Court | Feb 12, 2024)

ORAL ORDER 1. The Applicant has filed this Application under Section 439 of the Code of Criminal Procedure for enlarging the Applicant on Regular Bail in connection with F. No. GEXCOM/AE/INV/GST/8107/2023-AE/19.12.2023 registered with Inspector (Anti Evasion), CGST, Rajkot for the offences punishable under Sections 132(1)(b), 132(1) (c) and 132(1)(1) of the Central Goods and Service Tax Act, 2017. 2. Heard learned Senior Advocate Mr. N.D. Nanavaty appearing with learned Advocate Mr. A...
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JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Learned counsel for the petitioner submits that an application has been filed in the Registry placing on record the correct documents. However, the application is not on record. Copy of the application along with the documents are produced. The same is taken on record. 2. Since the petitioner merely seeks to place on record additional documents, the Registry need not list the application. The documents are taken into consideration. 3. Pe...
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D.C. SALES vs. UNION OF INDIA & OTHERS


(Delhi High Court | Feb 12, 2024)

JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 27.12.2023, whereby the show cause notice dated 25.09.2023, proposing a demand against the petitioner has been confirmed and a demand of Rs. 32,92,938/- 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 notice w...
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10 Feb

☑ Monthly | GSTR-7

GSTR-7 for the m/o Jan 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Jan 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Feb

☑ Monthly | GSTR-1

GSTR-1 for the m/o Jan 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 Feb

☑ Monthly | GSTR-5

GSTR-5 for the m/o Jan 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Jan 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Jan 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Feb

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Jan 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Jan 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Feb

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Jan 2025 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 Feb

☑ Monthly | GSTR-11

GSTR-11 for the m/o Jan 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).