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GST Case Laws


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  9,302 Results

M/s. Rising International Company (legal name, Kailashkumar), Madurai, the petitioner herein, is a dealer registered under the Goods and Services Tax Act. It imports toys from China. It also purchases goods from Delhi-based dealers. The dealer's specific stand is that returns till the month of March, 2020 have been filed and there are no arrears. On account of the lock down restrictions issued in the wake of Covid-19 pandemic, the business was shut down since April 2020. Following the par...
1. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs; “(A) Your Lordship may be pleased to admit and allow this writ petition. (B) The Hon'ble Court may be pleased to issue writ of mandamus, or any other appropriate writ, order or direction quashing and setting aside the impugned order under Section 129 in Form GST MOV 06 dated 10.08.2020 as being illegal, arbitrary, without jurisdiction and uncon...
Petitioner has challenged an order in original dated 03.07.2020 passed by the Assistant Commissioner of the Central Goods and Services Tax (CGST, for short), Tripura. 2. Brief facts are that the petitioner is a company registered under the Companies Act and is engaged in manufacturing, packaging and supply of Non-Basmati rice. On 17.07.2018 the CGST officers visited the premises of the petitioner and seized 3204 rice bags under a seizure memo. On the premise that the petitioner had evaded...
Heard Dr. A. Saraf, learned senior counsel assisted by Mr. Z. Islam, learned counsel for the petitioner and Mr. S.C. Keyal, learned Standing Counsel, CGST for all the respondents. On 19.09.2019, the following order was passed by this Court in WP (C) No. 1738/2019: "Heard Dr. A. Saraf, learned senior counsel assisted by Mr. Z. Islam, learned counsel for the petitioner. Also heard Mr. B. Choudhury, learned standing counsel for the Finance and Tax Department and Mr. S. C. Keyal, lea...

TOKYO ELECTRIC POWER COMPANY, HOLDING INC.


(Authority for Advance Ruling, Odisha | Oct 1, 2020)

Subject: Tokyo Electric Power Company, Holding Inc., (hereinafter referred as the “Applicant”), a Japan based Company having a GSTIN : 212000000193ARK, filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the OGST Act, 2017 in FORM GST ARA-01 discharging the fee of ₹ 5,000/- each under the CGST Act and the SGST Act. 1.0 The Applicant under his application dated 03.07.2020 (received in this office on 10.08.2020) sought for a ruling...

NBCC (INDIA) LIMITED


(Authority for Advance Ruling, Odisha | Oct 1, 2020)

Subject: M/s NBCC (INDIA) Limited, Plot No. G/1, NBCC Imperia, New Govt Colony, Press Chhak, Bhubaneswar, Odisha-751017 (herein after referred to as the ‘Applicant’) having a GSTIN : 21AAACN3053B1ZC, is a company filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the OGST Act, 2017 in FORM GST ARA-01 discharging the fee of ₹ 5,000/- each under the CGST Act and the SGST Act. 1.0 The Applicant having assigned with GSTIN number 21A...
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WORK CONTRACT

The captioned writ petitions are disposed of by this common judgment as it involves common question of fact and law, on behalf of the same petitioner in respect of the seizure of the goods and vehicle pertaining to different invoices. Pith and substance of the both the writ petitions in brief are as follows: 2. On 19.08.2020 and on 08.09.2020, conveyance of the vehicles of the petitioner bearing registration Nos. KL 17 M 5392 and KL 02 BE 1215 for intrastate transport of goods but with di...
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Detention of Vehicle & Goods

M/S ANJANI IMPEX vs. STATE OF GUJARAT


(Gujarat High Court | Oct 1, 2020)

1. By this writ application under Article 226 of the Constitution of India, the writ applicant, a partnership firm through one of its partners, has prayed for the following reliefs; “(A) to quash and set aside Form DRC IA dated 23.07.2020 issued by respondent no.4. (B) to quash and set aside the impugned provisional attachment order, i.e, Form GST DRC-22 for both the premises i.e., for factory premises and residential premises issued in Form GST DRC 22 dated 24.07.2020 by respon...
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Attachment of Bank Accounts/Property

M/S. MEENAKSHI TRENDZ vs. STATE OF GUJARAT


(Gujarat High Court | Oct 1, 2020)

1. By this writ application under Article 226 of the Constitution of India, the writ applicant, a partnership firm through one of its partners, has prayed for the following reliefs; “(A) to quash and set aside Form DRC IA dated 24.07.2020 issued by respondent no.4. (B) to quash and set aside the impugned provisional attachment order, i.e, Form GST DRC-22 for factory premises issued in Form GST DRC 22 dated 27.07.2020 by respondent no.4 (C ) to direct the respondents to trans...
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Attachment of Bank Accounts/Property

KHUSHI SAREES vs. STATE OF GUJARAT


(Gujarat High Court | Oct 1, 2020)

1. By this writ application under Article 226 of the Constitution of India, the writ applicant, a partnership firm through one of its partners, has prayed for the following reliefs; “(A) to quash and set aside Form DRC IA dated 23.07.2020 issued by respondent no.4. (B) to quash and set aside the impugned provisional attachment order, i.e, Form GST DRC-22 for residential premises issued in Form GST DRC 22 dated 24.07.2020 by respondent no.4 (C ) to direct the respondents to t...
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Attachment of Bank Accounts/Property



18
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18 Apr

☑ Quarterly | CMP-08

CMP-08 for Quarter Jan - Mar 2024 (For Composite Taxpayers - Rule 62).

20 Apr

☑ Monthly | GSTR-3B

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

☑ Monthly | GSTR-5A

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

22 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 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 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 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.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2024) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for the FY 2023-24 (For taxpayers upto 5 Cr. Turnover) - Rule 45.

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)