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FALGUNI STEELS vs. STATE OF U.P. AND OTHERS

(Allahabad High Court | Jan 25, 2024)

JUDGEMENT 1. The instant writ petition has been filed by the petitioner, M/s Falguni Steels praying for the issuance of a writ of certiorari against the order dated February 21, 2019 passed by the Assistant Commissioner, Commercial Tax, (Mobile Squad), Unit – II, Prayagraj (hereinafter referred to as ‘Respondent No. 2’) and the order dated October 20, 2019 passed by the Additional Commissioner, Grade - 2, (Appeal) - I, Commercial Tax, Prayagraj (hereinafter referred to a...

MINDRILL SYSTEMS AND SOLUTIONS PRIVATE LIMITED

(Appellate Authority for Advance Ruling, West Bengal | Jan 24, 2024)

An Appeal filed under Section 100 (1) of the West Bengal Goods and Services Tax Act, 2017/ Central Goods and Services Tax Act, 2017, by Shri B Mahesh Babu, Assistant Commissioner, Shibpur Division, Howrah CGST & CX Commissionerate, in the matter of Mindrill Systems and Solutions Private Limited having GSTIN: 19AAECM3065G1ZG carrying on business under the trade name of Mindrill Systems and Solutions Private Limited at Domjur Mahiary Road, PO: Begri, Opposite Saraswati Complex, Howrah &ndas...

SONA SHIP MANAGEMENT PVT. LTD

(Appellate Authority for Advance Ruling, West Bengal | Jan 24, 2024)

An Appeal filed under Section 100 (1) of the West Bengal Goods and Services Tax Act, 2017/ Central Goods and Services Tax Act, 2017, by M/s. Sona Ship Management Pvt. Ltd, 19/1, Ground Floor, Camac Street, Park Street, Kolkata-700017 against the Ruling passed by the West Bengal Advance Ruling Authority vide Order No. ZD190523033780F (07/WBAAR/2023-24) dated 30.05.2023. At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and West...

BHAGABATI PRASAD KAR vs. SUPERINTENDENT, CGST & CENTRAL EXCISE, KENDRAPARA ..

(Orissa High Court | Jan 24, 2024)

ORDER This matter is taken up through hybrid mode. 2. Mr. Mohit Agrawal, learned Junior Standing Counsel (CGST, Central Excise & Customs) appearing on an advance notice states that as long as delay in filing the revocation application is condoned, and provided the Petitioner complies with all the requirements of paying the taxes, interest, late fee, penalty etc. due, the 3B Return Form filed by the Petitioner will be accepted by the Opposite Party. 3. In that view of the matte...

KANCHAN SUPPLIER vs. STATE OF PUNJAB AND OTHERS

(Punjab and Haryana High Court | Jan 24, 2024)

G.S.SANDHAWALIA, J. (Oral) 1. The petitioner, in the present petition filed under Articles 226 and 227 of the Constitution of India seeks quashing of the notice in Form GST MOV-02 dated 26.12.2023 (Annexure P-2) and Form GST MOV-10 dated 02.01.2024 passed by respondent No. 2 (Annexure P-3) under Section 130 of the Central Goods Service Tax/Punjab Goods Service Tax Act, 2017 (in short 'the Act') by respondent No. 3 being without jurisdiction. 2. Mr. Saurabh Kapoor, Addl. A.G., ...

SANJEEVANI GUM UDYOG vs. THE STATE OF WEST BENGAL & OTHERS

(Calcutta High Court | Jan 24, 2024)

1. Supplementary affidavit filed by the petitioner is taken on record. 2. The petitioner is aggrieved by the act of the adjudicating authority and the appellate authority in passing order without considering the submission made by the petitioner for considering the GSTR-9C which was submitted by it. 3. The petitioner admits that there has been short deposit of the tax due to inadvertence. The mistake was rectified by filing GSTR-9C. The same was not taken up for consideration either b...

SANKAR NP JAPAN (P) LTD. vs. THE ASSISTANT COMMISSIONER (ST)

(Madras High Court | Jan 24, 2024)

ORDER This writ petition has been filed challenging the impugned proceedings of the respondent in GSTN 33AAGCS6736C1ZI/2017-2018 dated 07.06.2023. 2. In the present case, the petitioner had filed their GSTR-3B returns under Section 39 of the TNGST Act, 2017 belatedly for assessment years 2017-2018. Due to the said delay in filing of GSTR-3B returns, the respondent had passed the aforesaid impugned proceeding. Aggrieved over the said impugned proceeding, the petitioner has filed this w...

MURLI PACKERS vs. STATE OF UP & OTHERS

(Allahabad High Court | Jan 24, 2024)

ORDER HON'BLE SHEKHAR B. SARAF, J. 1. Heard Sri Subham Agarwal, counsel appearing on behalf of the petitioner and Sri Amit Mahajan, counsel appearing on behalf of department. 2. This is an application filed under Article 226 of the Constitution of India, wherein, the petitioner is aggrieved by the order passed in appeal filed under Section 107 of the Central Goods and Services Act, 2017 (hereinafter referred to as the "Act"), dated October 15, 2019, wherein the autho...

HPCL MITTAL ENERGY LIMITED vs. UNION OF INDIA AND OTHERS

(Punjab and Haryana High Court | Jan 24, 2024)

G.S. SANDHAWALIA, J. (ORAL) Challenge in the present writ petition filed under Article 226/227 of the Constitution of India is to the show cause notice dated 22.09.2023 (Annexure P-1) alongwith the Circular No. 80/54/2018-GST dated 31.12.2018 (Annexure P-15). Resultantly, prayer is made not to take any coercive action against the petitioner during the pendency of the writ petition. 2. Senior Counsel for the petitioner has taken us through the relevant annexures appended in support of ...

SNEHA AGENCY & VARIETIES vs. THE STATE OF TRIPURA & ORS.

(Tripura High Court | Jan 24, 2024)

ORDER The instant writ petition was preferred for the following reliefs: (i) “Issue RULE NISI; (ii) Issue a Rule upon the Respondents to show cause as to why a writ in the nature of Certiorari shall not be issued, quashing / cancelling /setting aside the impugned ASMT-10, Reference No. ZD161121000311I dated 24.11.2021. (iii) Issue a Rule upon the Respondents to show cause as to why a writ in the nature of Certiorari shall not be issued, quashing/cancelling/setting aside ...

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