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GST Case Laws


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ORDER: 1. This Criminal Petition is filed under Section 438 of Cr.P.C. by the petitioner/Accused seeking bail in the event of his arrest in connection with Crime No. 300 of 2023 on the file of Central Crime Station, D.D., Hyderabad, registered for the offences under Sections 406, 408, 420, 465, 467, 468 and 471 r/w. 34 of IPC. 2. Heard learned counsel for the petitioner and learned Additional Public Prosecutor for the respondent-State and perused the record. 3. The complaint was f...
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 02.05.2023 and Show Cause Notice dated 06.09.2022. Vide Show Cause Notice dated 06.09.2022, petitioner was called upon to show cause as to why the registration be not cancelled for the following reasons:- “Issues any invoice or bill without supply of goods and/or services in violation of the provisions of this Act, or the rules made thereunder leading to wrongful availment or utilization of input tax cred...
ORDER The petitioner challenges an order dated 11.10.2023 by which he was called upon to pay a sum of Rs. 2,58,597/- towards amount due and payable as per the return filed by him in GSTR 1. 2. The petitioner asserts that the impugned order was issued without providing a personal hearing as mandated by Section 75 of the Tamil Nadu Goods and Services Tax Act, 2017. 3. Mr.C.Harsha Raj, learned AGP, accepts notice on behalf of the respondent. He points out that the amount demanded rep...
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 29.08.2021, whereby the appeal filed by the petitioner against order-in-original dated 10.10.2022 has been dismissed. The order-in-original rejected the application of the petitioner seeking refund on the Input Tax Credit for the period April, 2021 to March, 2022. 2. Issue Notice. Notice is accepted by learned counsel appearing for the respondents. 3. With the consent of parties, the petition is taken up fo...

JAYAKRISHNAN .K.S vs. UNION OF INDIA AND OTHERS


(Kerala High Court | Jan 3, 2024)

J U D G M E N T The petitioner, an assessee under the provisions of the Central Goods and Services Tax Act/State Goods and Services Tax Act, 2017, has approached this Court in the present writ petition seeking a writ of mandamus directing the 6th respondent to set off input tax credit of IGST to the tune of Rs.1,19,328/-, which was wrongly claimed under the heads of CGST and SGST for the period July, 2017 to March, 2018 against the output tax l...

ASHISH BANSAL vs. UNION OF INDIA & OTHERS


(Chhattisgarh High Court | Jan 3, 2024)

ORDER 1. This is first application under Section 439 of CrPC for grant of regular bail to applicant who is in custody since 7.2.2023 in connection with Crime No.167/21-22 registered at Directorate General of Intelligence, GST, Raipur for commission of offence under Section 16, 132 (1) (b) & 132 (1) (c) of the Goods and Service Tax Act, 2017 (for short 'the Act of 2017'). 2. Case of prosecution, in brief, is that based on the intelligence report against applicant, the inves...
ORDER By this writ petition, the petitioner challenges a caution notice by which the petitioner was called upon to pay interest in respect of four assessment years. 2. The petitioner asserts that all tax dues were settled by the petitioner and that the petitioner requires time to pay interest since the petitioner's business was affected during the Covid-19 pandemic period. Learned counsel for the petitioner has placed before me an earlier order passed in respect of the petitioner ...

DIVYA S.R. vs. STATE OF KERALA & OTHER


(Kerala High Court | Jan 3, 2024)

This appeal has been preferred challenging the judgment of the learned Single Judge in WP(C) No. 35051/2023 dated 27th October, 2023. 2. The appellant is the proprietrix of M/s Royal International Exports and Imports, Ponnani. She is an assessee under the CGST/SGST Acts on the rolls of the 1st respondent. On verification of the returns filed by the appellant for the financial year 2017-18, the 1st respondent found that the appellant had claimed excess input tax credit to the extent of Rs....
ORDER This writ petition is directed against the order dated 30.10.2023 in respect of the assessment year 2019 - 2020. The petitioner states that it is a registered person under the current GST regime. The respondent initially issued a notice dated 14.02.2023 proposing to block the petitioner's Input Tax Credit (ITC) under Rule 86-A of the TNGST / CGST Rules, 2017 in respect of purchases made from M/s.Quality Traders on the ground that they are not in existence or are bill traders. A ...
ORAL JUDGEMENT   (PER FIRDOSH P. POONIWALLA,J.):- 1. This Petition under Article 226 of the Constitution of India is filed praying for the following final reliefs:- “a. That this Hon'ble Court be pleased to issue a Writ of Certiorari or Writ in the nature of Certiorari or any other appropriate Writ, Order or Direction calling for the records and proceedings dealing with the Impugned Order dated 14th September 2023 passed by the Respondent No. 2 (Exhibit ‘F&rsq...


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