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S.H. EXPORTS vs. COMMISSIONER OF CGST AND OTHER


(Delhi High Court | Nov 22, 2021)

Present writ petition has been filed with the following prayers: “(a) Issue a writ, order or direction in the nature of certiorari for quashing of the proceedings initiated under C.No. DL / GST South / Naraina / R-52 / Refund / S.H. Export / 329 / 2019 by the Principal Commissioner of C.G.S.T., Delhi South Commissionerate under Section 54(11) of the Central Goods and Service Tax Act, 2017 against the refund claim filed by the Petitioner firm for the period of July, 2019 and August, ...
Heard Mr. S. Dwarakanath, learned Senior Counsel, assisted by Mr. P. Karthik Ramana, learned counsel for the petitioner; Mr. Y. N. Vivekananda, learned Government Pleader, Commercial Tax, for the respondents no. 1 and 2 and Mr. N. Harinath, learned Assistant Solicitor General of India for the respondent no.3. 2. The petitioner has moved to the Court for the following relief: “….to issue a Writ of Certiorari or any other appropriate writ or order or direction quashing the ...
This common order will dispose of both the writ petitions. 2. We have hard Sri M.Naga Deepak, learned counsel for the petitioners and Mr.B.Narasimha Sarma, learned Senior Standing Counsel for Income Tax Department, for all the respondents. 3. Grievance of the petitioners in both the writ petitions pertain to alleged inaction of the respondents in permitting the petitioners to rectify the errors made by the petitioners in Transition Form – l (TRAN-l). 4. Be it stated that bot...
Petitioners' request for transfer of files of enquiry to a place of petitioners' choice and for grant of copy of statements recorded by respondents in the process of investigation into non-collection of tax for outward supply of rice, were not considered by the Proper Officer under the Central Goods and Services Tax Act, 2017 (for short 'the Act'). 2. These four writ petitions are filed by respective tax payers against whom summons have been issued relating to an investiga...
Heard the learned counsel for the petitioner and the learned Junior Panel Counsel for the respondents. 2. The learned Junior Panel Counsel, on instruction, submits that the petitioner was called upon to furnish the documents and the petitioner has furnished the same on 02.08.2021 as far as the refund claim is concerned. 3. Though the petitioner has sought for wider relief to sanction the GST refund claim in respect of goods exported vide Shipping Bill No.1638500 dated 07.05.2021 and d...

SALIM K.M vs. THE STATE OF KERALA AND OTHERS


(Kerala High Court | Nov 19, 2021)

Petitioner challenges two notices issued under Section 130 of the Central Goods and Services Tax Act, 2017 [for short, the Act] in Form GST MOV-10 dated 28.10.2021. The impugned notices had called upon the petitioner to appear before the 3 rd respondent and furnish an explanation on the proposal for confiscation of the goods, transported and on the value of goods, tax and penalty estimated by the Proper Officer. Petitioner submitted Ext.P8 reply on 29.10.2021 and this writ petition was filed ...

SIR CORPORATION vs. UNION OF INDIA AND ORS.


(Chhattisgarh High Court | Nov 18, 2021)

Heard on IA No.1, application for grant of interim relief. Learned senior counsel for the petitioner would submit that order in Annexure P-10 under Form GST DRC-13 has been issued without following the procedure prescribed under the Central Goods and Services Tax Act, 2017 (hereinafter shall be referred to “the Act of 2017”). The respondents have not issued notice as provided under Section 73 (1) of the Act of 2017 nor the order of adjudication determining the GST liabilit...
1. The petitioner/respondent herein aggrieved by the action of the Revenue / appellant herein in not permitting them to revise the Form TRAN- 1 resulting in deprivation of the Input Tax Credit filed a Writ Petition in W.P.No.2937 of 2019. 2. This Hon'ble Court on hearing the above matter was pleased to direct the respondent/appellant herein to enable the petitioner/respondent herein to file a revised Form TRAN-1, by opening of the portal and that such exercise was to be completed with...
CM 41094/2021(exemption) Allowed, subject to all just exceptions. W.P.(C) 13034/2021 1. This petition has been filed by the petitioner inter alia challenging the seizure of cash amounting to ₹ 65 lakhs (Rupees Sixty Five Lakhs only) from the residential premises of the Director of the petitioner on 04.03.2021. The petitioner further challenges the letter dated 24.03.2021 issued by the respondent no.1 whereby the bank was directed to release the said amount of ₹ 65 lakhs to the...

RAJ ENTERPRISES vs. COMMISSIONER COMMERCIAL AND ANOTHER


(Allahabad High Court | Nov 18, 2021)

1. Heard Ms. Pooja Talwar, learned counsel for the petitioner and Shri Manu Ghildyal, learned counsel for the revenue. 2. Matter is at fresh stage. 3. Perused the amendment application (2 of 2021). The same is allowed. Let amendment in the original record be incorporated by Monday (22.11.2021). 4. Challenge has been raised to the order dated 29.06.2019 issued by respondent no.2 whereby the petitioner's registration granted under the Uttar Pradesh Goods and Services Tax Act, 20...