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GST Case Laws


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ORDER An order dated 28.12.2023 is assailed in this writ petition on the ground that the petitioner was not provided a reasonable opportunity to contest the tax demand on merits. 2. The petitioner asserts that he had duly reported both inward and outward supply in the GSTR 3B and the GSTR 1 returns. He, however, asserts that an inadvertent error was made while filing the annual return by choosing Column 6[D] instead of Column 6[B]. According to the petitioner, this resulted in the tax...
ORDER The petitioner challenges an order of cancellation of GST registration dated 28.06.2023 and seeks revocation thereof. 2. The petitioner asserts that he is a stunt choreographer 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 impug...
ORDER An order dated 23.02.2024 is challenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. A show cause notice dated 24.03.2023 was issued to the petitioner in respect of mismatch between the petitioner's GSTR 1 statement and the GSTR-3B returns. The petitioner replied thereto on 19.04.2023. By asserting that the said show cause notice was served on the petitioner through email, whereas the subsequent reminders and...
ORDER 1. Heard Sri Manoj Kumar Mishra, learned counsel for the petitioner as well as learned Standing Counsel for the respondents. 2. By means of present writ petition, the petitioner has challenged the order dated 18.12.2023, passed u/s 73 of U.P.GST/CGST/IGST Act, 2017 passed by the Deputy Commissioner, State Tax, Sector, Sector 12, Lucknow, whereby imposing tax for an amount of Rs. 1,20,95,308.21, amount which includes the interest and penalty due upon the petitioner. 3. The pe...

NAGARAJAN PAVITHRA vs. THE UNION OF INDIA & OTHERS


(Madras High Court | Jun 25, 2024)

ORDER An assessment order dated 29.04.2024 is challenged in this writ petition. The petitioner received show cause notice dated 28.12.2023. By such show cause notice, the petitioner was called upon to show cause in respect of failure to report correct tax liability while filing the annual returns in Form GSTR 9. The petitioner replied to such show cause notice on 16.04.2024. The impugned assessment order was issued thereafter. 2. Learned counsel for the petitioner submits that the pet...
ORDER The petitioner challenges an order of cancellation of GST registration dated 19.04.2023 and seeks revocation thereof. By asserting that the petitioner could not file returns in time on account of ill-health, the present writ petition was filed. 2. Learned counsel for the petitioner referred to and relied upon the judgment of this Court in Suguna Cutpiece v. The Appellate Deputy Commissioner (ST)(GST) and others, W.P.Nos.25048 of 2021 batch (Suguna Cutpiece), and conten...
COMMON ORDER By this common order, both the Writ Petitions are disposed of, with the consent of the learned Additional Government Pleader for the respective respondents. 2. The petitioners in W.P.(MD)Nos.13546 and 13547 of 2024 are aggrieved by the impugned orders dated 12.12.2023 and 26.12.2023, respectively, passed for the assessment year 2017-18. The impugned orders precede the notice in Form GST DRC 01A dated 19.08.2023 and 11.09.2023, respectively and Form GST DRC 01 dated 21.09....
ORDER By this writ petition, an order in original dated 12.03.2024 is assailed only insofar as it pertains to defect no.3. 2. The petitioner received show cause notice dated 12.01.2024 calling upon the petitioner to show cause with regard to six defects. The petitioner replied to such show cause notice on 22.01.2024 and 14.02.2024. The order impugned herein was issued thereafter. 3. Learned counsel for the petitioner submits that defect no.3 pertains to reversal of Input Tax Credi...
JUDGMENT (T.S. SIVAGNANAM, C.J.) 1. This intra-Court appeal by the unsuccessful writ petitioners is directed against the order dated 14th June, 2023 in W.P.A. 11167 of 2023. The main relief sought for in the writ petition was to refund a sum of Rs. 30,00,000/-, which the appellants would allege was forced to be paid by them under the threat of arrest, coercion and undue influence on 22nd March, 2023. The writ petition was dismissed on the ground that the allegation made by the appella...
ORDER An order in original dated 28.12.2023 is assailed both on the ground of breach of principles of natural justice and on the ground of non application of mind. The petitioner had filed returns under applicable GST enactments for assessment period 2017-2018. Pursuant to show cause notice dated 07.08.2023, the impugned order was issued on 28.12.2023. 2. Learned counsel for the petitioner submits that GST enactments came into force on 01.07.2017. Therefore, he submits that the petiti...


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13 Jul

☑ Quarterly | GSTR-1

GSTR-1 for the Quarter Apr - June 2024 (For QRMP Taxpayers) - Notification No. 83/2020 - CT

☑ Monthly | GSTR-5

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

☑ Monthly | GSTR-6

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

18 Jul

☑ Quarterly | CMP-08

CMP-08 for Quarter Apr - June 2024 (For Composite Taxpayers - Rule 62).

20 Jul

☑ Monthly | GSTR-3B

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

☑ Monthly | GSTR-5A

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

22 Jul

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Apr - June 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 Jul

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Apr - June 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.

28 Jul

☑ Monthly | GSTR-11

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

31 Jul

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter July - Sep 2024 (Rule 61A)