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ALL INDIA INSTITUTE OF MEDICAL SCIENCES


(Authority for Advance Ruling, Telangana | Feb 8, 2024)

1. M/s. All India Institute Of Medical Sciences, NH 163, Rangapur, AIIMS Bibinagar, NH, 163, Bibinagar, Yadadri Bhuvanagiri, Telangana, 508 126. (36AAAGA2453A1Z6) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provi...

MURUGESAN JAYALAKSHMI vs. STATE TAX OFFICER


(Madras High Court | Feb 8, 2024)

In these three writ petitions, separate assessment orders, each dated 08.10.2023, are assailed. 2. The common petitioner states that she is the proprietrix of M/s.Jayalakshmi Agencies, which is engaged in the business of supply of steel and construction materials. According to the petitioner, she was unaware of the notices and the impugned assessment orders until she received an oral intimation from the office of the respondent in December 2023. In those circumstances, these writ petition...
JUDGMENT AND ORDER (ORAL) PER. H.S. THANGKHIEW, CHIEF JUSTICE (ACTING): 1. The petitioner company was granted GST registration certificate on 25.01.2019, which was cancelled by the respondent No. 3 vide the impugned order dated 25.04.2022, due to non-filing of GST returns. The petitioner company, is before this Court seeking interference of the impugned order, on the ground that the show cause for cancellation was never received, in view of the fact that the employee who was handling ...
P.C. 1. Heard Mr. Rivankar the learned Senior Advocate for the Petitioner, Ms. Pereira, learned Counsel for Respondent No. 1 and 2 and Mr. Arolkar, learned Additional Government Advocate for Respondent No. 3. 2. On 25.01.2024, this Court passed the following order: Mr Priolkar appearing for respondent No.3 hands in the Notification issued by the Ministry of Finance dated 03/12/2019 by which the Government of India notified the order called the Central Goods and Services Tax (Ninth...
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns Order-in-Appeal dated 09.09.2021, whereby the appeal filed by the petitioner impugning the Order-in-Original dated 21.08.2020 has been dismissed. 2. Petitioner had filed an application seeking refund of GST. The Proper Officer issued a show cause notice dated 04.08.2020 proposing to reject the refund. Petitioner, thereafter, filed a reply on 12.08.2020 and submitted the same through the online portal. 3. Petitioner has...

SIP ACADEMY INDIA PVT. LTD. vs. STATE TAX OFFICER


(Madras High Court | Feb 8, 2024)

COMMON ORDER In these writ petitions, the petitioner challenges the assessment orders pertaining to assessment years 2018-19, 2019-20 and 2020-21, respectively. The petitioner states that it is a private limited company that carries on the business of providing services to children for skill development. Pursuant to an inspection of the petitioner's premises in March, 2022, it is stated that the respondent issued an intimation in Form DRC-01A in May 2023. The petitioner replied theret...
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Issue notice. 2. Mr. Rajeev Aggarwal, learned counsel accepts notice on behalf of respondents. With the consent of parties, petition is taken up for final disposal. 3. Petitioner impugns order dated 27.07.2022 (hereafter ‘the impugned order’), passed by Respondent No. 2, rejecting the application filed by the petitioner seeking refund of accumulated input tax credit (hereafter ‘ITC’). Petitioner had filed the subj...

KHANDELWAL BROTHERS vs. STATE OF U.P. & OTHERS


(Allahabad High Court | Feb 8, 2024)

1. Heard learned counsel for the petitioner and the learned Standing Counsel for the State. 2. This is a writ petition under Article 226 of the Constitution of India, wherein the petitioner challenges the order in original for cancellation of registration dated October 17, 2019 and the order dated July 12, 2022 passed in appeal under Section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as "the Act"). 3. Learned counsel appearing on behal...
ORDER HON'BLE ALOK MATHUR, J. 1. Heard Shri Sheo Shankar Verma, learned counsel for petitioner, learned Standing Counsel for the State and perused the material available on record. 2. The petitioner has filed this petition being aggrieved by the appellate order dated 21.09.2023 passed by the Additional Commissioner Grade-2 (Appeal) Judicial, Section-3, State Tax, Lucknow wherein an appeal was filed against the order dated 28.01.2023 passed by Assistant Commissioner, Lucknow ca...
ORDER The petitioner seeks a direction to the first respondent to raise the block on Input Tax Credit (ITC) to the extent of Rs. 9,90,126/-. The petitioner states that ITC to the extent specified above was blocked by the second respondent by issuing a text message on 11.12.2023. The present writ petition was filed in those circumstances. 2. Learned counsel for the petitioner submits that the respondent acted in contravention of Rule 86A of the Tamil Nadu Goods and Services Tax Rules, ...


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10 Feb

☑ Monthly | GSTR-7

GSTR-7 for the m/o Jan 2024 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Jan 2024 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Feb

☑ Monthly | GSTR-1

GSTR-1 for the m/o Jan 2024 (Monthly Taxpayers) - N.No. 83/2020.

13 Feb

☑ Monthly | GSTR-5

GSTR-5 for the m/o Jan 2024 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Jan 2024 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Jan 2024 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Feb

☑ Monthly | GSTR-3B

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

☑ Monthly | GSTR-5A

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

25 Feb

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Jan 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 Feb

☑ Monthly | GSTR-11

GSTR-11 for the m/o Jan 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

29 Feb

☑ One Time | ECRRS

Last date for making amendment in reported opening balance of ITC Reversal in Electronic Credit Reversal and Reclaimed Statement.