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GST Case Laws


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The case of the writ petitioner-assessee is that a mistake was made while submitting a declaration electronically in form GST TRAN-1 under Rule 117 of the Central Goods and Services Tax Rules, 2017. 2. According to the petitioner, in course of the transition from the previous central excise regime to the GST regime, the petitioner, like other assesses, may not have been experienced and the mistake inadvertently crept in: the credit that ought to have been claimed had not been claimed. In ...
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Transitional Credit

INDIAN OIL CORPORATION LTD.


(Authority for Advance Ruling, Uttar Pradesh | Dec 3, 2021)

1. M/s IINDIAN OIL CORPORATION LTD, TC 39-V, INDIAN OIL BHAWAN, Vibhuti Khand, Gomti Nagar, Lucknow-226010 (here in after referred to as the applicant) is a registered assessee under GST having GSTN: 09AAACI1681G1ZN. 2. The applicant has submitted as under- i. The Applicant is a company registered in India and is, inter-alia, a government owned oil and gas corporation under the Ministry of Petroleum and Natural Gas. The Applicant has a refinery at Mathura. ii. The Applicant is, in...
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GST Exemption

The petitioner was registered as a first stage dealer under the provisions of erstwhile Central Excise Rules 2002. The petitioner attempted to transition the credit of the input tax credit of the goods lying in stock in by filing Tran 1 on 10.11.2017. It is the case of the petitioner that instead of making a proper entry against 7(a) of Tran 1, the petitioner has made an entry in 7(d). 2. Since there was a mistake, the petitioner had sent a representation to the Principal Chief Commission...
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Transitional Credit

Heard Mr. G. Narendra Chetty, learned counsel for the petitioner; Ms. Santhi Chandra, learned Junior Standing Counsel, CBIC, for respondents no.1 to 4 and Mr. Harinath N., learned Assistant Solicitor General for respondent no.5. 2. The petitioner is aggrieved by order dated 25.06.2021 passed by respondent no.4 by which the application for consideration under Section 80 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “CGST Act”) read with Rule 158 of...
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Demand & Interest

1. This petition is preferred under Article 226 of the Constitution of India, where this Court while issuing Notice on 25.11.2021, has passed following order: “1. Petitioner is before this Court seeking following reliefs: “8. In the above premises, the petitioner most respectfully prays as under: (A) That Your Lordships may be pleased to issue a writ of Mandamus or writ in nature of mandamus or any other appropriate writ, order or direction commanding the Respondents t...
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Appeal to Appellate Authority

1. Invoking the jurisdiction of this Court under Article 226 of the Constitution of India, the petitioner challenges the action on the part of the respondent no.5 in refusing to accept and entertain the appeal preferred by the petitioner against the impugned assessment order dated April 20, 2019 passed under Section 62 of the Maharashtra Goods and Services Tax Act, 2017 (hereafter “the said Act” for short). Initially the appeal was tried to be filed manually by the petitioner on N...
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Demand & Interest

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Interest and Penalty

Ms. Amirta Poonkodi Dinakaran, learned Government Advocate takes notice on behalf of the respondents. 2. The petitioner has challenged the impugned order of the respondents dated 13.10.2021 detaining the goods carrier vehicle bearing Registration No.TN-22-BZ-3435 in which goods were being loaded belonging to the petitioner as it did not accompany a proper invoice or E-way bill. 3. It is the case of the petitioner that after the seizure of the goods vehicle, a notice under Section 129(...
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Interest and Penalty

1. The petitioner by presenting this writ petition dated August 27, 2021 seeks the following relief: - “a) this Hon’ble Court be pleased to Issue a writ of mandamus or a writ/direction in the nature of mandamus or any other appropriate writ, direction or order thereby directing the Respondent No. 2 to unblock the input tax credit of INR 1.17 Cr availed by the petitioner in its electronic credit ledger; b) this Hon’ble Court be pleased to Issue a writ of mandamus or a...
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Blocking of ITC

INOX AIR PRODUCTS PVT. LTD.


(Appellate Authority for Advance Ruling, Tamilnadu | Dec 2, 2021)

1. In terms of Section 102 of the Central Goods & Services Tax Act 2017/Tamilnadu Goods & Services Tax Act 2017("the Act", in Short), this Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer or the applicant within a period of six months from the date of the Order. Pr...
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Classification/Supply of Services

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Input Tax Credit

In this petition the petitioner seeks Writ of Mandamus to respondent Nos.2 and 3 either to open the online portal so as to enable the petitioner to again file the rectified TRAN-I form electronically which was originally filed physically at Annexure-B or to permit the petitioner to manually transition the credit amounting to ₹ 4,96,163/- to their Electronic Credit Ledger under the GST regime and for other reliefs. 2. Heard the learned counsel for the petitioner and learned AGA for respo...
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Transitional Credit



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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)