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GST Case Laws


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  9,361 Results

MULTITECH PRODUCTS vs. UNION OF INDIA AND OTHERS


(Punjab and Haryana High Court | Sep 9, 2021)

Taken up through video conferencing. By this petition, the petitioner has claimed that the order directing that part of the GST refund will be set off against future demand, is wrong and the refund should be made in cash. However, he has accepted that as per Section 142 (8) (b) of the Central Goods and Services Tax Act 2017, he can move an application for cash refund to the Authorities. In these circumstances, we deem it appropriate that the petitioner first move an application for ca...
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Refund

RSWM LIMITED


(Authority for Advance Ruling, Rajasthan | Sep 8, 2021)

At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGS I Act / RGST Act would be mentioned as be...
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Input Tax Credit

The petitioner has sought for issuance of a writ of mandamus to direct the respondents to accept GST TRAN-1 filed manually as per Annexure-R. The petitioner has also sought for setting aside of the communication dated 6.9.2019 at Annexure-L and also to set aside the communication dated 24.10.2019 at Annexure-K. However, it is submitted that, if prayer (i) is considered, the grievance of the petitioner would be redressed. 2. Learned counsel appearing for the respondent submits that the iss...
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Transitional Credit

Petitioner has sought for following reliefs: "(a) Issue a writ of mandamus or any other appropriate writ directing the Respondent No.1 to restore the credit in FORM GST PMT-2 as the petitioner has claimed credit in FORM GST TRAN-1 as per Rule 117(3) of the CGST Rules, 2017 from the ITC lying in books under the repealed acts, (b) Issue a writ of mandamus or any another appropriate writ or direction permitting the petitioner to file revised Form GST TRAN-1 in accordance with provis...
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Transitional Credit

Learned counsel for the petitioner s Mr. Kartik Kurmy appear s along with Mr. Nitin Kumar Pasari and Ms. Sidhi Jalan, Advocates 2. Mr. P. S. Pati, learned counsel for the CGST appears along with Mrs. Ranjana Mukherjee, advocate in both the cases. 3. At the outset, it has been pointed out by the learned counsel appearing on behalf of the parties that pursuant to the order dated 2.09.2021, appropriate order has been passed and an affidavit has been filed on behalf of the Respondent CGST...
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Attachment of Bank Accounts/Property

The petitioner has sought for setting aside the provisional attachment of bank accounts maintained with HDFC bank as per the communication dated 21.09.2020 at Annexure-A and has sought for appropriate direction to the respondent No.2 to defreeze the petitioner's bank accounts. 2. The petitioner is stated to be a Company registered under the Karnataka Goods and Service Tax Act, 2017 and engaged in the Business to Business ('B2B') e-commerce trading in 'white goods' incl...
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Attachment of Bank Accounts/Property

1. Heard Sri Subham Agrawal, learned counsel for the petitioners, Sri V.K. Pandey, learned counsel for the Revenue and Sri B.P. Singh Kachhwaha, learned Standing Counsel for the State -Authority. 2. Present petition has been filed for the following relief; "(b) Certiorari quashing the seizure order dated 16.11.2017 (Annexure No.2 to the writ petition) and the penalty notice under Section 129(3) of U.P. GST Act dated 28.11.2017 issued by respondent no.4. (Annexure No.3 to the writ...
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Other

EDUCATIONAL INITIATIVE PVT. LTD.


(Appellate Authority for Advance Ruling, Gujrat | Sep 7, 2021)

At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (herein after referred to as the ‘CGST Act, 2017’) and the Gujarat Goods and Services Tax Act, 2017 (herein after referred to as the ‘GGST Act, 2017’) are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar prov...
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Classification/Supply of Goods

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GST Exemption

1. The petitioner-establishment has put forth prayer clauses “A”, “B” and “C” as under : “A) The Hon'ble High Court may be pleased be issue a writ, order or direction in the nature of writ and thereby direct the Respondents to permit the petitioner to submit its revised FORM GST-TRAN-1 return electronically on the common portal and allow the petitioner to upload the revised FORM GST TRAN-1 as per the provisions of Rule 120-A of the Central Goo...
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Transitional Credit

Both the parties are present. In this writ petition, the petitioner has challenged the vires of several sections of the GST Act including Section 50 and order dated May 14, 2019 demanding interest of ₹ 2,51,15,982/- under Section 50 for the period July, 2017 to March, 2018. The petitioner has also challenged the garnishee notice under Section 79 dated May 27, 2019 issued to HDFC Bank and recovery of ₹ 1,42,74,642/- under the said notice. The petitioner submits that during the pend...
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Demand & Interest



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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).

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