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GST Case Laws


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  9,362 Results

JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner seeks refund of the integrated GST amounting to Rs. 40,06,342/- (Rs. 15,06,342/- towards stock variation and 25,00,000/- towards alleged wrongful input tax credit) recovered from the petitioner without authority of law. 2. Petitioner was engaged in business of manufacturing and trading of ferrous and non-ferrous metals. 3. Petitioner was subjected to search based on GST INS-01 dated 16.11.2023 issued by Respondents. The reason...
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner seeks refund of an amount of Rs. 35,00,000/- (Rupees Thirty Five Lakhs only) which was recovered from the Petitioner sans authority of law during the search proceedings carried out on 07.01.2023, by coercing him to reverse the Input Tax Credit done on 07.01.2023 through FORM GST DRC-03. 2. Petitioner was engaged in business of trading of health supplements. 3. On 06.01.2023, Petitioner was subjected to search based on GST INS-...
JUDGMENT [SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order of cancellation of registration dated 11.11.2022 whereby the GST registration of the Petitioner has been cancelled retrospectively with effect from 01.07.2017. Petitioner also impugns Show Cause Notice dated 07.10.2022. 2. Vide Show Cause Notice dated 07.10.2022, petitioner was called upon to show cause as to why the registration be not cancelled for the following reason:- “Returns furnished by you under S...
JUDGMENT [SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order of cancellation of registration dated 26.09.2020 whereby the GST registration of the Petitioner has been cancelled retrospectively with effect from 01.07.2017. Petitioner also impugns Show Cause Notice dated 12.09.2020. 2. Vide Show Cause Notice dated 12.09.2020, petitioner was called upon to show cause as to why the registration be not cancelled for the following reason:- “Any Taxpayer other than composit...
JUDGMENT (SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 29.12.2023, whereby the show cause notice dated 26.09.2023, proposing a demand against the petitioner has been disposed and a demand of Rs. 32,07,115.80/- 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 13.12.2023 to the show cause notic...
JUDGMENT [SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner seeks a direction to the respondents to allow the application of the petitioner seeking cancellation of GST registration. 2. Issue notice. Notice is accepted by learned counsel for respondents. With the consent of parties, petition is taken up for final disposal. 3. As per the petitioner, he closed his business and applied for cancellation of GST registration on 02.11.2022, however, the said application was rejected. Thereaft...

JAGDISH BANSAL vs. UNION OF INDIA & ANOTHER


(Delhi High Court | Feb 26, 2024)

JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Mr. Sanjib Kumar Mohanty, learned counsel appearing for the respondent no. 1 submits that he has been appearing in these proceedings through VC, however, his presence has not been noticed in orders dated 22.12.2023, 03.01.2024 and 11.01.2024 though he had appeared for respondent no. 1. 2. In view of the above, the presence of Mr. Sanjib Kumar Mohanty, Advocate shall be read in orders dated 22.12.2023, 03.01.2024 and 11.01.2024 as having been...

S. MADHU vs. THE DEPUTY STATE TAX OFFICER


(Madras High Court | Feb 26, 2024)

COMMON ORDER In all these writ petitions, the respective petitioner has assailed the summons, intimation or show cause notice, as the case may be, communicating the GST liability under applicable GST laws either in respect of only seigniorage fee or both seigniorage fee and mining lease amounts paid by the respective petitioner to the Government. 2. Learned counsel for the respective petitioner rely on Notification No.13/2017 - Central Tax (Rate) insofar as the claim relates to GST on...
ORDER The petitioner assails an order dated 31.05.2023 and the consequential recovery notice dated 20.12.2023. 2. The petitioner is a registered person under applicable GST laws. He asserts that he was filing returns and paying tax regularly. It is further asserted by the petitioner that he became aware of the impugned order only upon receipt of phone calls from the HDFC Bank informing him about notice of recovery dated 20.12.2023. Thereafter, upon examining the GST portal, the petiti...
ORDER An assessment order dated 31.12.2023 is assailed primarily on that ground such order is unreasoned. The petitioner is a registered person under applicable GST laws. Pursuant to an audit by a State GST officials, an audit report was issued on 29.09.2023. Thereafter, upon receipt of a show cause notice on 29.09.2023, the petitioner issued a reply dated 21.12.2023. The order impugned herein came to be issued thereafter on 31.12.2023. 2. Learned counsel for the petitioner invited my...


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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)