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JUDGMENT Petitioner is engaged in the wholesale trade of aluminium, copper and brass scraps under the name and style of “Blue Star Traders”, and is a registered tax payer under the CGST/KSGST Act, 2017. 2. Petitioner challenges the communication dated 21.11.2024 refusing to grant an opportunity FOR cross examination of persons whose statements were allegedly utilised by the officer while issuing Ext.P1 show cause notice. 3. Pursuant to a search conducted by the Enforce...
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ORDER 1. This intra court appeal by the writ petitioner is directed against the order dated 20th December, 2024 in WPA 28649 of 2024 by which the writ petition filed challenging an order of adjudication passed under Section 73 of the CGST/WBGST Act, 2017 was not entertained and the appellant was relegated to file an appeal as provided under Section 107 of the GST Act. 2. After elaborately hearing the learned advocate for the appellant and the learned senior advocate appearing for the ...
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JUDGMENT (T.S. SIVAGNANAM, C.J.) 1. In this intra-Court appeal by the writ petitioners is directed against the order dated 16th December, 2024 in W.P.A. 29358 of 2024 passed by the learned Single Bench declining to grant any interim order but directing affidavits to be exchanged. 2. At the request made by the learned advocates for the parties and with their consent, the writ petition as well as this appeal are disposed of by this common order and judgment. 3. The short issue, ...
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JUDGMENT (T.S. SIVAGNANAM, C.J.) 1. This intra-Court appeal by the petitioners is directed against an order dated 13th December, 2024 in W.P.A. No. 22106 of 2024. The petitioners had filed the writ petition challenging a show-cause notice issued under Section 74 (1) of the CGST Act, 2017 and W.B.G.S.T. Act, 2017 read with Rule 142(1)(a) of the Rules for the financial year 2023-24. 2. The learned Single Bench opined that the writ petition is not maintainable against the show-cause ...
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PANACEA BIOTEC vs. UNION OF INDIA & OTHERS


(Bombay High Court | Jan 21, 2025)

P.C. 1. Though several reliefs are claimed in the above Writ Petition, what is seriously pressed before us is prayer clause ii (a) and ii (b) which seeks to quash the show cause notice dated 16th July 2024 issued by Respondent No.3 in FORM GST DRC-01 and the impugned order dated 19th August 2024 passed by Respondent No.3 in FORM GST DRC-07. 2. The issue involved is whether the GST Authorities can levy GST on a Deed of Assignment under which the land and the building constructed thereo...
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Order No.11 Heard the parties. Apprehending his arrest, the petitioner has moved this Court for grant of privilege of anticipatory bail in connection with Telco P.S. Case No.104 of 2018 (G.R. No. 2027 of 2018) registered under sections 406/420/468/471/120B of the Indian Penal Code and under Section 132(1)(b)/13(1)(e)/132 (1) (1) of Jharkhand Goods and Services Tax (JGST). The Learned counsel for the petitioner submits that the allegation against the petitioner is that the petition...
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VE COMMERCIAL VEHICLES LTD. vs. UNION OF INDIA & OTHERS


(Jharkhand High Court | Jan 20, 2025)

Heard both sides. 2. Petitioner in this writ petition has challenged order dated 31.08.2024 passed by the 5th respondent under section 73 of the JGST Act, 2017 for the financial year 2019-20. 3. No doubt the 5th respondent had issued ASMT-10 under Rule 99 to which there was a reply submitted on 24.05.2024 (Annexure-4). In the reply the petitioner specifically raised a plea that it has not understood the basis of comparing taxes paid in GSTR-3B with e-way bill data as technically the b...
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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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ORAL JUDGMENT PER: HONOURABLE MR. JUSTICE P. B. BAJANTHRI ORDER In the instant writ petition, the petitioner has prayed for the following relief(s): “(i). For issuance of writ in nature of Certiorari for quashing of order dated 26.12.2023 passed by the Respondent No. 2 in terms of the Section 73(1) of the Finance Act 1994 and Section 174 of the Central Goods and Service Tax 2017 (hereinafter referred to as CGST Act 2017). (ii). For issuance of Writ in nature of ...
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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)).