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  12,271 Results

CRYSTAL OVERSEAS vs. THE UNION OF INDIA & OTHERS


(Bombay High Court | Jan 20, 2025)

P.C. 1. Rule. Respondents waive service. With the consent of parties, Rule made returnable forthwith and heard finally. 2. The short question raised in the above Writ Petition is whether the Petitioner is entitled to a refund of Input Tax Credit (ITC) for compensation cess leviable under Section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 (for short “the Compensation Cess Act”). 3. By the order impugned in the present Writ Petition, Respondent No...
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CHEMINOVA INDIA LIMITED vs. STATE OF U.P. AND OTHERS


(Allahabad High Court | Jan 20, 2025)

ORDER 1. This writ petition has been filed by the petitioner aggrieved of the order dated 04.01.2025 passed by Respondent no.3 whereby, order under Section 129(3) of the Goods and Services Tax Act, 2017 (for short 'the Act') has been passed requiring the petitioner to pay a sum of Rs. 92,28,444/-. 2. Several submissions have been made by counsel for the petitioner seeking to question the validity of the order on merits including the fact that the authority passing the order, i...
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ORDER ( PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA ) 1. Learned advocate Mr. Krutarth Desai for the petitioner and learned Assistant Government Pleader Mr. Raj Tanna for the respondents. 2. By this petition, the petitioner has challenged the order passed by the Appellate Authority, whereby the order of cancellation of registration passed by the Assessing Officer has been upheld and the appeal was dismissed on the ground of limitation. 3. The petitioner challenged the order ...
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JUDGMENT YASHWANT VARMA, J. 1. The writ petitioners have approached this Court aggrieved by the demands raised by the respondents in purported application of the provisions enshrined in Section 129 of the Central Goods & Services Tax Act, 2017 [Act] and which have subsequently come to be affirmed by the appellate authorities. The Order-in-Original which is impugned by Kamal Envirotech Pvt. Ltd. [Kamal Envirotech] is dated 26 September 2020 and which ultimately ...
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ORDER CRL.M.A. 1142/2025 (Exemption) 1. Allowed, subject to all just exceptions. 2. The Application is disposed of. CRL.M.C. 213/2025 3. The present Petition under Section 528 of the Bharatiya Nagarik Suraksha Sanhita, 2023 has been filed on behalf of the Petitioner seeking modification of the condition in the Bail Order dated 07.07.2022 passed by the learned Trial Court vide which the Petitioner has been admitted to Anticipatory Bail. 4. It is submitted that while gra...
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JUDGMENT KRISHNA RAO, J.: 1. The petitioner has filed the present writ application challenging the order passed by the Assistant Commissioner of Revenue (WBGST) under Section 129 (3) of the West Bengal Goods and Services Tax Act, 2017 directing the owner of the goods to pay penalty of Rs. 33,82,000/-. 2. One Shifting Gears, Assam had purchased a second hand car (Ford Endeavour) having registration No. AS06AE2114 from Mr. Marto Lollen, Proprietor of M/s MMD & Brothers Enterpris...
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ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1.Heard learned advocate Mr. Apurva N Mehta for the petitioner and learned advocate Mr. C B Gupta for the respondents nos. 1 to 3. 2. By this petition under Article 227 of the Constitution of India, the petitioner has prayed for the following reliefs: “(B) Your Lordships may be pleased to issue a writ of Mandamus or a writ in the nature of Mandamus or any other appropriate Writ, Order or Direction quashing and se...
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ABDUL SALEEM vs. ASSISTANT COMMISSIONER & OTHERS


(Kerala High Court | Jan 16, 2025)

JUDGMENT Petitioner has been served with a show cause notice dated 16.10.2024 issued under Section 127 of the Central Goods and Services Tax Act, 2017 and the Kerala State Goods and Services Tax Act, 2017, alleging that investigation revealed that petitioner and another person had issued fake invoices without any underlying supply of goods using the GST registration of another entity for monetary benefits. It is also alleged that there was a conspiracy between petitioner and two other per...
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JUDGMENT Petitioner challenges Exhibit-P5 order issued under Section 74 of the Central Goods and Services Tax Act, 2017 (for short, ‘the Act’). 2. Petitioner is a company engaged in providing tour packages like breakfast cruises, lunch and dinner cruises through the back waters. Various specialised packages are also offered by the petitioner. While classifying the services, petitioner classified itself as a tour operator. However, a show cause notice was issued on 29.07.20...
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ORDER HON'BLE PANKAJ BHATIA, J. 1. Heard Shri Pranjal Shukla, learned counsel for the petitioner, learned Standing Counsel and perused the records produced by learned Standing Counsel in terms of the order passed by this Court on 20.12.2024. 2. By means of the present petition, the petitioner has challenged the order dated 04.12.2024 whereby the appeal preferred by the petitioner under Section 107 of GST Act was dismissed as being beyond limitation. The petitioner has also...
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10 Feb

☑ Monthly | GSTR-7

GSTR-7 for the m/o Jan 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Jan 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Feb

☑ Monthly | GSTR-1

GSTR-1 for the m/o Jan 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 Feb

☑ Monthly | GSTR-5

GSTR-5 for the m/o Jan 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Jan 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Jan 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Feb

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Jan 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Jan 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Feb

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Jan 2025 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 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).