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  8,933 Results

SHREE SAI ENTERPRISES vs. STATE OF UP AND OTHERS


(Allahabad High Court | Feb 19, 2024)

ORDER HON'BLE SHEKHAR B. SARAF, J. 1. Heard Sri Aloke Kumar, learned counsel appearing on behalf of the petitioner and Sri Ravi Shanker Pandey, learned Additional Chief Standing Counsel appearing on behalf of the State. 2. This is a writ petition under Article 226 of the Constitution of India, wherein the petitioner is aggrieved by order dated December 16, 2021 passed by the respondent No.3/Assistant Commissioner State Taxt, Sector-8, Gorakhpur under Section 74 of the Uttar Pr...
ORDER The petitioner assails an order dated 29.12.2023 primarily on the ground that a personal hearing was not provided to the petitioner. 2. The petitioner is a construction equipment manufacturer and a registered person under applicable GST laws. Pursuant to an audit of the petitioner's books of accounts under Section 65 of applicable GST laws, a show cause notice dated 29.09.2023 was issued to the petitioner. Such notice was replied to on 24.10.2023 and a personal hearing was r...
JUDGMENT SANJEEV SACHDEVA, J (ORAL) 1. Petitioner impugns order dated 02.08.2023 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 15.01.2022. Petitioner also impugns Show Cause Notice dated 20.07.2023. 2. Vide impugned Show Cause Notice dated 20.07.2023, petitioner was called upon to show cause as to why the registration be not cancelled for the following reasons:- “Others” 3. Petitioner was a proprietor of RAMP WELD...
JUDGEMENT HON'BLE SHEKHAR B. SARAF, J. 1. Heard Sri Nishant Mishra, learned counsel appearing on behalf of the petitioner and Sri Ravi Shankar Pandey, learned Additional Chief Standing Counsel for the respondents. 2. This is a petition under Article 226 of the Constitution of India, wherein the writ petitioner is aggrieved by the order passed in appeal dated June 22, 2019 and the order dated June 22, 2018 imposing penalty under Section 129(3) of the Uttar Pradesh Goods and Ser...
JUDGMENT [SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns Order-in-Appeal dated 16.02.2022 whereby the appeal filed by the Respondent Assistant Commissioner, Central Goods and Services Tax has been accepted and Order-in-Original dated 04.11.2020 has been set aside. The Appellate Authority has noticed that the issue pertains to the nature of services being provided by the Petitioner. The Appellate Authority records that the nature of services could be known from the service agreement...

ANIL KUMAR vs. UNION OF INDIA


(Rajasthan High Court | Feb 19, 2024)

JUDGMENT The instant bail application has been filed under Section 439 Cr.P.C. on behalf of accused-petitioner. The petitioner has been arrested in connection with Complaint No.DGGI/INV/122/2023-Gr-F O/o ADG-DGGI-ZU-Jaipur for the offence(s) under Section 132 (1) (b) (c) (f) and (l) of CGST Act, 2017. Learned counsel for the accused-petitioner submitted that the petitioner has been falsely implicated under Section 132 (1) (b) (c) (f) and (l) of CGST Act, 2017. The accused-petitioner is be...
ORDER The petitioner assails an order dated 16.08.2023 cancelling the GST registration of the petitioner. The petitioner was a registered person under applicable GST laws. According to the petitioner, he was unaware of the issuance of a show cause notice dated 15.06.2023 calling upon him to appear before the Commercial Tax Officer on 22.06.2023 in relation to the proposed cancellation of his GST registration. Since he was unaware of the show cause notice, it is stated that the petitioner ...
JUDGMENT SANJEEV SACHDEVA, J (ORAL) 1. Petitioner impugns order dated 19.04.2021, whereby the GST registration of the petitioner has been cancelled retrospectively with effect from 01.07.2017. Petitioner also impugns the Show Cause Notice dated 11.02.2021 2. Vide impugned Show Cause Notice dated 11.02.2021 petitioner was called upon to show cause as to why the registration be not cancelled for the following reasons:- “Any Taxpayer other than composition taxpayer has not ...
ORDER By the impugned Order in Appeal No.A.No.03-10/2020 (GSTA-I) (CN) (ADC) dated 27.08.2020, the first respondent as the Appellate Authority under the provisions of the respective GST enactments has rejected the appeals filed by the petitioner against eight separate Order-in- Original Nos.196 to 203/2019-RF all dated 06.11.2019 passed by the second respondent. 2. Operative portion of the impugned common order dated 27.08.2020 reads as under:- “6. Coming to the first ground...
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...


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10 Mar

☑ Monthly | GSTR-7

GSTR-7 for the m/o Feb 2024 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Feb 2024 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Mar

☑ Monthly | GSTR-1

GSTR-1 for the m/o Feb 2024 (Monthly Taxpayers) - N.No. 83/2020.

13 Mar

☑ Monthly | GSTR-5

GSTR-5 for the m/o Feb 2024 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Feb 2024 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Feb 2024 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Mar

☑ Monthly | GSTR-3B

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

☑ Monthly | GSTR-5A

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

25 Mar

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Feb 2024 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 Mar

☑ Monthly | GSTR-11

GSTR-11 for the m/o Feb 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

31 Mar

☑ Annual | CMP-02

Last date to opt-in from regular scheme to composition scheme under GST for FY 2024-25 [Rule - 3 of CGST Rules.]

☑ Annual | GTA

Closing Date of window on GST Portal for Opt-in / Opt-out for Forward Charge / Reverse Charge by GTA for FY 2024-25 [Notification No.06/2023 - CT(R) dated 26.07.2023]