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GST Case Laws


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MALKE PVT. LTD., SAS NAGAR, MOHALI vs. UNION OF INDIA AND OTHERS


(Punjab and Haryana High Court | Dec 5, 2019)

The petitioner, a Private Limited Company, is engaged in the business of manufacturing and sale of tractor parts. Prior to the introduction of the Goods and Services Tax (GST) Act, 2017, the petitioner was registered under the Central Excise Act, 1944. Grievance is that the petitioner-Company could not upload the details of its un-utilized Input Tax Credit (in short ‘ITC’) as per the accounts books to the electronically generated statutory “TRAN-I” Form, ...
1. The learned advocate for the petitioner has tendered draft amendment. The amendment is allowed in terms of the draft. The same shall be carried out forthwith. 2. Mr. Avinash Poddar, learned advocate for the petitioner, invited the attention of the court to the impugned show cause notice dated 19.07.2019 issued in Form GST DRC 01 under Rule 142(1) of the Central Goods and Service Tax Rules, 2017 (hereinafter referred to as "the Rules") to point out that the notice has been iss...
1. This is an application under Article 226 of the Constitution of India wherein the petitioner is assailing an order passed imposing penalty under Section 129(3) of the West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as “the WBGST Act, 2017”) and the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “the CGST Act, 2017”) as per calculation under Clause (a) and (b) of sub-Section (1) of Section 129 of WBGST Act, 2017.   ...
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MACHINARY

This writ petition, under Article 226 of the Constitution of India, is filed by the petitioner seeking verbatim the following relief/s: “……..to issue a Writ of Mandamus or any other appropriate writ or order or direction- (a) directing the respondents to allow the petitioner to submit its TRAN-1 form on the GSTN Portal in terms of Section 140 of the CGST and APSGST Act, 2017; or (b) in the alternative permit the petitioner to submit TRAN-1 manually and to direc...
In these group of Petitions the challenge is the inability of the Petitioners to correct / revise human errors made while filing monthly returns i.e. GSTR-1, GSTR-2A and GSTR-3B electronically filed, so also the inability to correct the mistakes in its annual returns in the form of GSTR-9C under the Central Goods and Service Tax Act, 2017 (CGST Act) and the Maharashtra Goods and Service Tax Act, 2017 (MGST). It was in the aforesaid circumstances that these Petitions seek a...
The petitioner has approached this Court aggrieved by Ext.P5 notice and Ext.P7 determination order under Section 129 of the Central Goods and Service Tax (CGST) Act, detaining the goods and vehicle belonging to the petitioner, on the ground that, a verification of the documents that accompanied the goods showed that the consignor and consignee are two different entities with different GISTINs and the transaction in question was supposedly a stock transfer. The documentation is, therefore, fou...
ORDER Learned counsel Sri. Jeevan J. Neeralgi accepts notice for the respondents. 2. The petitioner has sought for a direction to the respondents to re-open the GST common portal for filing GST TRAN-01 in order to avail the eligible credit in the electronic credit ledger of the petitioner. 3. In view of the order passed by this Court in W.P.No.33290/2019 and Connected Matters [D.D. 19.11.2019], whereby this Court has extended the period to file/revise the TRAN-1 by the registered ...
The petitioner is aggrieved by Ext.P4 detention order passed under Section 129 of the Central Goods and Service Tax Act. On a perusal of the detention order, it is seen that the detention of the vehicle was on the account of the fact that the documents produced by the driver of the vehicle showed the consignment as moving from Kasargod to Kolhapur, whereas the detention of the goods was at Perumbavoor. In view of the above, I find that the detention of the vehicle and the goods cannot be said...
Heard learned counsel for the petitioner and learned counsel for the CGST. 2. The petitioner is aggrieved by the letter of intimation for payment of interest on delayed payment of GST, dated 6.2.2019, issued by the respondent No.3, Superintendent of CGST & CX Range-I, Ranchi, as contained in Annexure-3 to the writ application, whereby the liability of amount of ₹ 11,58,643/- has been imposed upon the petitioner, as short paid interest for not depositing the tax within time. 3. B...
ORDER On the prayer of the learned advocate appearing on behalf of the writ petitioner, liberty is granted to amend the writ petition to enable the writ petitioner to challenge the vires of section 129 of the Uttar Pradesh Goods and Services Tax Act, 2017, in addition to the challenge with regard to section 129 of the Central Goods and Services Tax Act, 2017. Such amendment of the writ petition shall be completed in the presence of an officer of this Court within a period of 10 days. The ...


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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)