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  9,143 Results

COMMON JUDGMENT R. MAHADEVAN, J. Challenging the orders dated 08.08.2023 passed in WP. Nos. 23171 and 23175 of 2023, respectively, the appellant / assessee has preferred the present appeals. 2. According to the appellant, they are engaged in the business of copper waste and scrap, waste and scrap of primary cells, primary batteries and electric accumulators and are registered under the Central Goods and Service Tax Act, 2017 and the Tamil Nadu Goods and Services Tax Act, 2017. In ...
ORDER In these two writ petitions, two separate impugned orders dated 03.07.2023 relating to the financial years 2020-21 and 2021-22 are assailed. 2. The petitioner asserts that he is engaged in the business of dealing in copper waste and scrap of primary cells, primary batteries and electric accumulators. Pursuant to an inspection carried out at the premises, the petitioner was put on notice of alleged contravention of Section 16(2)(b) of the Tamil Nadu Goods and Services Tax Act, 20...

GUPTA ENTERPRISES vs. STATE OF PUNJAB & OTHER


(Punjab and Haryana High Court | Jan 12, 2024)

1. The challenge in the present writ petition filed under Articles 226 and 227 of the Constitution of India is to the orders dated 09.04.2022 (Annexure P-8) whereby GST registration of the petitioner has been cancelled which was granted on 25.08.2018 in Form GST REG-06 under Rule 10(1) (Annexure P-4). The Principal Place of Business (PPOB) was shown as B-8, GF-03, Gupta Enterprises, Nirmal Chhaya Tower, VIP Road, Zirakpur, Mohali, SAS Nagar, Punjab, 140603. The petitioner had been put to noti...
The petitioner assails an order dated 05.10.2023 primarily on the ground of non compliance with principles of natural justice. The petitioner states that it was involved in the business of trading of wastes and scraps of ferrous products. The petitioner asserts that this business was discontinued and its GST registration was cancelled. Consequently, it is stated that the petitioner was not aware of the notice issued on 28.03.2023 and the reminder notices issued in April and May 2023. Even...
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 12.09.2020, whereby the GST registration of the petitioner had been cancelled with retrospective effect from 01.07.2017. 2. Issue notice. Notice is accepted by learned counsel appearing for the respondents. 3. With the consent of parties, petition is taken up for final disposal. 4. As per the petitioner, petitioner was carrying on the business of manufacturing paint and was also registered under the Goo...
ORDER 1. Supplementary affidavit filed today is taken on record. 2. Heard Sri Praveen Kumar, learned counsel for the petitioner, Sri Gaurav Mahajan, learned counsel for the revenue, Sri Anant Kumar Tiwari, learned counsel for the Union and Sri Nimai Das, learned Additional Chief Standing Counsel for the State. 3. Challenge has been raised to the circular dated 04.10.2023 issued by the Joint Commissioner (Anti Evasion), CGST Gautam Budh Nagar. For ready reference, the circular read...
ORDER 1. Heard Sri Avinash Poddar assisted by Sri Neeraj Singh, learned counsel for petitioners, Sri Ashwani Kumar Singh, learned counsel for respondent no.1, learned Standing Counsel for the State and Sri Dipak Seth, learned counsel for respondent nos.2 and 5 in all the petitions. 2. These are four writ petitions with regard to Financial Year 2020-21, 2022-23, 2021-22 and 2019-20 respectively. Petitioners have approached this Court challenging the orders dated 09.10.2023, 12.10.2023,...

HARI ENTERPRISES vs. THE STATE OF GUJARAT


(Gujarat High Court | Jan 11, 2024)

ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) [1] Heard learned advocate Mr. Bhuvnesh Gahlot for the petitioners and learned A.G.P. Mr. Chintan Dave for the respondent – State of Gujarat. [2] By this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs: “8A. Your Lordships may be pleased to admit and allow the present petition. B. Your Lordships may be pleased to issue appropriate writ or orde...

BIJU. K.P vs. THE ASSISTANT COMMISSIONER & OTHERS


(Kerala High Court | Jan 11, 2024)

JUDGMENT The petitioner has approached this Court in the present writ petition seeking a writ/direction in the nature of mandamus commanding the 2nd respondent to pass appropriate orders, in accordance with law, on Ext.P4 request for refund of the excess payment of tax made by the petitioner. 2. The petitioner is engaged in execution of various works contracts and is a registered assessee under the provisions of the Central Goods and Services Tax Act/State Goods and Services Tax Act, ...
ORDER 1. This writ petition has been filed by the petitioner seeking the following reliefs:- “A. Issue a writ, order, or direction to quash the impugned S. No. 10 of Notification No. 10/2017 – Integrated Tax (Rate) dated 28.06.2017 – (Annexure-3); and/or B. Issue a writ, order or direction to quash the impugned S.No. 9(ii) of Notification No. 8/2017 Integrated Tax (Rate) dated 28.06.2017 (Annexure-4); and/or C. Issue a writ, order or direction to quash the im...


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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]