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JAI SHRI BANKE BIHARI TRADERS vs. UNION OF INDIA & OTHERS

(Delhi High Court | Feb 21, 2024)

JUDGMENT [SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 24.08.2022 passed under Section 83 of the Central Goods and Services Tax Act, 2017 [“CGST Act”], provisionally attaching the cash credit accounts of the petitioners. 2. Learned counsel for the petitioner submits that maximum period for attachment of cash credit accounts in terms of Section 83(2) of the CGST Act is a period of one year from the date the order is made under Section 83(1) of the CGST ...

SHREE BALAJI INDUSTRIES vs. COMMISSIONER OF DGST AND ANOTHER

(Delhi High Court | Feb 21, 2024)

JUDGMENT [SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 27.12.2021 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 08.07.2017. Petitioner also impugns Show Cause Notice dated 31.08.2021. 2. Vide impugned Show Cause Notice dated 31.08.2023, petitioner was called upon to show cause as to why the registration be not cancelled for the following reasons:- “Letter recvd. 802 dt27/07/2020 from JC(AE)Noida, wrong ITC ...

SVELTE FURNITURES PRIVATE LIMITED vs. SALES TAX OFFICER CLASS II AVATO WARD 95 DELHI & A..

(Delhi High Court | Feb 21, 2024)

JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Issue notice. Notice is accepted by the learned counsel appearing for the respondent. With the consent of the parties, the petition is taken up for hearing today. Next date of 18.03.2024 is cancelled. 2. Original record of hearing on the Show Cause Notice has been produced in Court and the same has been perused. 3. Petitioner impugns Show Cause Notice dated 06.09.2023 as also second Show Cause Notice dated 29.09.2023 seeking to create a ...

ARROW AIRCRAFT SALES AND CHARTERS PRIVATE LIMITED vs. SALES TAX OFFICER CLASS II AVATO WARD 202 ZONE 11 ..

(Delhi High Court | Feb 21, 2024)

JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Issue notice. Notice is accepted by learned counsel appearing for the respondent. With the consent of the parties the matter is taken up for hearing today. 2. Petitioner impugns Notification No. 9 of 2023 dated 31.03.2023 whereby the limitation period for exercise of power under Section 73 of the Central Goods and Services Tax Act, 2017 has been extended. 3. Petitioner also impugns order dated 31.12.2023 whereby the proceedings under Sec...

SAMSUNG INDIA ELECTRONICS PRIVATE LIMITED vs. UNION OF INDIA & OTHERS

(Delhi High Court | Feb 21, 2024)

JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Issue notice. Notice is accepted by learned counsel appearing for the respondent. With the consent of the parties the matter is taken up for hearing today. 2. Petitioner impugns Notification No. 9 of 2023 dated 31.03.2023 whereby the limitation period for exercise of power under Section 73 of the Central Goods and Services Tax Act, 2017 has been extended. 3. Petitioner also impugns order dated 31.12.2023 whereby the proceedings under Sec...

RIADI STEELS LLP vs. STATE OF U.P. AND OTHERS

(Allahabad High Court | Feb 21, 2024)

ORDER 1. Heard Sri Aloke Kumar, learned counsel appearing on behalf of the petitioner, Sri Gaurav Mahajan, learned counsel appearing on behalf of the GST council and Sri Ravi Shankar Pandey, learned Additional Standing Counsel for the State. 2. This is a writ petition under Article 226 of the Constitution of India, wherein the petitioner is aggrieved by the order imposing penalty dated April 6, 2022 and the order in Appeal dated June 22, 2022. 3. Counsel appearing on behalf of the...

SHUBHAM STEEL TRADERS vs. STATE OF U.P. AND ANOTHER

(Allahabad High Court | Feb 21, 2024)

ORDER 1. Heard Mr. Aditya Pandey, learned counsel for the petitioner, Mr. Ankur Agrawal, learned Standing Counsel for the State respondents and perused the record. 2. Challenge has been raised to the order dated 20.11.2023 passed on FORM GST DRC-07 under Section 74 (9) of the UPGST Act, 2017 (hereinafter referred to as the 'Act'). 3. Merit issues apart, it is undisputed that on 20.05.2023 a notice under Section 74 of the Act, was issued to the petitioner granting one month...

SHREE SHYAMA TRADERS vs. THE ASSISTANT COMMISSIONER (ST) , THE BRANCH MANAG..

(Madras High Court | Feb 21, 2024)

ORDER The petitioner challenges an assessment order dated 11.08.2023 and the consequential bank attachment order dated 18.11.2023. The petitioner asserts that he was regular in filing returns. He further asserts that he was unaware of the issuance of the notice in Form ASMT-10, the show cause notice in Form DRC-01 and the assessment order dated 11.08.2023 until he received the impugned bank attachment order dated 18.11.2023. The present writ petition was filed in the said facts and circum...

BOARD OF SECONDARY EDUCATION, JAIPUR ROAD, AJMER, ..

(Appellate Authority for Advance Ruling, Rajasthan | Feb 20, 2024)

(Proceedings under Section 101 of the Central GST Act, 2017 read with Section 101 of the Rajasthan GST Act, 2017) At the outset, we would like to make it clear that the provisions of both the Central GST Act, 2017 and the Rajasthan GST Act, 2017 are same barring a few exceptions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central GST Act, 2017 would also mean a reference to corresponding provisions of Rajasthan GST Act, 2017. The...

UMED CLUB.

(Rajasthan High Court | Feb 20, 2024)

(Proceedings under Section 101 of the Central GST Act, 2017 read with Section 101 of the Rajasthan GST Act, 2017) At the outset, we would like to make it clear that the provisions of both the Central GST Act, 2017 and the Rajasthan GST Act, 2017 are same barring a few exceptions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central GST Act, 2017 would also mean a reference to corresponding provisions of Rajasthan GST Act, 2017. The...

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