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GST Case Laws


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  9,302 Results

JUDGMENT SANJEEV SACHDEVA, J (ORAL) 1. Petitioner impugns order dated 29.11.2023 passed under Section 73 of the Central Goods and Services Tax Act, 2017, whereby a demand has been created against the petitioner. 2. Learned counsel for petitioner submits that petitioner never received the Show Cause Notice dated 24.09.2023 and accordingly could not respond to the same. Learned counsel submits that the Show Cause Notices are normally uploaded on the portal under the heading of &lsqu...
ORDER HON'BLE ALOK MATHUR, J. 1. Heard Sri Rishi Raj Kapoor, learned counsel for the petitioner and the Standing counsel on behalf of the respondents. 2. By means of the present writ petition the petitioner has challenged the order of cancellation of registration under U.P. Goods and Services Tax Act, 2017 vide order dated 1.6.2023 as well as rejection of the application for revocation vide order dated 2.9.2023 and also rejection of his appeal against both the aforesaid orders...
ORDER The petitioner assails an assessment order dated 30.12.2023. 2. The petitioner is a private general insurance company engaged in the business of providing insurance products. On 16.08.2021, the petitioner received an audit notice. The petitioner submitted documents in response to the said notice and replied to the defects raised in the audit slips. Eventually, after issuing an intimation and show cause notice, the impugned assessment order came to be issued. 3. Learned couns...
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 09.01.2023 whereby the GST registration of the petitioner has been cancelled. Petitioner also impugns the order dated 16.01.2024 whereby the application of the petitioner seeking revocation has also been dismissed. 2. Issue notice. Notice is accepted by learned counsel appearing for the respondents. With the consent of the parties, this petition is taken up for final disposal. 3. Petitioner carries on the b...
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner has filed the appeal impugning order of cancellation of registration dated 15.12.2021 whereby the GST registration of the Petitioner has been cancelled retrospectively with effect from 01.07.2017. Petitioner also impugns Show Cause Notice dated 04.09.2021. 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:- “Collects a...
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns the order dated 15.01.2024 whereby the GST registration of the petitioner has been cancelled with effect from 03.12.2021. 2. Issue notice. 3. Notice is accepted by learned counsel for the respondents. With the consent of the parties, this petition is taken up for final disposal. 4. Petitioner is engaged in the business of manufacturing and trading of garments and was registered under Goods and Services Tax Act, 201...

ORIGIN B.R. DIGITALSIGNS PRIVATE LTD. vs. STATE OF U.P.


(Allahabad High Court | Feb 16, 2024)

ORDER HON'BLE ALOK MATHUR, J. 1. Heard Ms. Pushpila Bisht, learned counsel for the petitioner as well as learned Standing counsel for the respondents. 2. By means of the present writ petition the petitioner has challenged the assessment order dated 19.5.2022 passed by Assistant Commissioner State Tax, Lucknow thereby creating demands of Rs. 2,85,58,320/- against the petitioner. The petitioner has also challenged the order dated 25.10.2023 passed on the appeal by Additional Com...
SANJEEV SACHDEVA, J. 1. Petitioner impugns order dated 29.12.2023, whereby the Show Cause Notice dated 23.09.2023 has been adjudicated and a demand has been confirmed against the petitioner along with penalty. 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 detailed replies to the show cause notice were filed, however, the impugned order dated 29.12.2023 is a cryptic order without adverting ...
ORDER An appellate order dated 29.09.2023 rejecting the petitioner's appeal against the cancellation of its GST registration is under challenge. The petitioner was a registered person under applicable GST laws and its registration was cancelled by the first respondent under order dated 21.12.2023 with effect from 08.10.2022. After such cancellation, the petitioner filed its GST returns on various dates and the last of such returns was filed on 31.08.2023. The petitioner states that al...
ORDER Hon'ble Shekhar B. Saraf,J. 1. Heard learned counsel for the parties. 2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the order dated January 23, 2023 passed under Section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act'). By virtue of this order, the appeal filed by the petitioner was dismissed on the ground of limitation, as the same was filed approxi...


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20 Apr

☑ Monthly | GSTR-3B

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

☑ Monthly | GSTR-5A

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

22 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (QRMP Taxpayer < 5 Cr - Rule 61) - Category I States.

* 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.

24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.

* 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.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2024) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for the FY 2023-24 (For taxpayers upto 5 Cr. Turnover) - Rule 45.

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)