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GST Case Laws


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ORDER Heard learned counsel for the parties. 2. At the outset, Mr. P.A.S. Pati, Sr. S.C representing the revenue has raised a preliminary objection to the extent that the petitioner has challenged the show cause notice in the instant case circumventing the procedure of the CGST/JGST Act. As a matter of fact, this is not a case where the writ application should be entertained at this initial stage and the petitioner can very well raise all the grounds before the assessing officer conte...
COMMON ORDER By these two writ petitions, orders in original dated 10.07.2023 in respect of assessment period 2019-2020 and 2021-2022, respectively, are challenged on the ground that the petitioner was not provided a reasonable opportunity to contest the tax demand on merits. 2. The petitioner asserts that he had entrusted compliances to a consultant. Since the show cause notice and impugned orders were uploaded in the “View Additional Notices and Orders” tab on the GST po...

LANDMARK CARS PVT. LTD. vs. UNION OF INDIA & ANOTHER


(Gujarat High Court | Jun 14, 2024)

ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Uchit Sheth for the petitioner and learned advocate Mr. Dhaval Vyas for the respondents. 2. Rule returnable forthwith. Learned advocate Mr. Dhaval Vyas waives service of notice of rule for the respondents. 3. By this petition under Article 226 of the Constitution of India, the petitioner has prayed for quashing and setting aside detention order dated 11.01.2020 passed in Form GST MOV-6 and...
JUDGMENT ( PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA ) 1. Heard learned advocate Mr.Uchit N. Sheth for the petitioners and learned advocate Mr.Utkarsh Sharma and learned advocate Ms.Hetvi Sancheti for the respondents. 2. Rule, returnable forthwith. Learned advocate Mr.Utkarsh Sharma and learned advocate Ms.Hetvi Sancheti waives service of notice of rule for and on behalf of the respondents. 3. Having regard to the controversy in narrow compass and with the consent of the l...
ORDER An order dated 30.04.2024 is assailed on the ground that the order is unreasoned and disregards the petitioner's replies. 2. The petitioner was a dealer under the Tamil Nadu Value Added Tax Act, 2006. Upon receipt of a show cause notice dated 27.12.2023, the petitioner filed replies on 13.03.2024, 03.04.2024 and 29.04.2024. The impugned order was issued thereafter on 30.04.2024. 3. Learned counsel for the petitioner referred to the reply dated 03.04.2024 and pointed out ...
JUDGMENT R. SURESH KUMAR, J. This Writ Appeal has been directed against the order passed by the Writ Court, dated 04.04.2024 in W.P. (MD) No.8574 of 2024. 2. The assessment order was questioned before the writ Court. However, the learned Single Judge, through the impugned order dated 04.04.2024, has not entertained the writ petition, mainly on the ground that against the order of assessment, the assessee/dealer has an appeal remedy under Section 107 of the TNGST Act, 2017 r/w Rule...
ORDER This Writ Petition is disposed of at the time of admission after hearing the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent. 2. In this Writ Petition, the petitioner has challenged the impugned order passed by the respondent on 22.12.2023, whereby, totally a sum of Rs. 3,00,626/- has been confirmed against the petitioner towards the tax liability, interest payable thereof and penalty imposed. The tax liability alone comes out ...
ORDER PER An order dated 27.05.2024 by which the petitioner's goods were detained and penalty was imposed is challenged in this writ petition. 2. The petitioner is a company engaged in the business of supplying natural food ingredients solutions. The petitioner states that it was conferred the status of '4 Star Export House' by the Director General of Foreign Trade and was issued with an 'Authorised Economic Operator Certificate'. Upon importing 16 metric tonnes of...
ORDER Heard learned counsel for the petitioner and the learned Government Advocate for the respondent. 2. The petitioner is before this Court against the impugned order dated 28.12.2023 passed by the respondent for the assessment year 2017-18 under the provisions of respective GST enactments, 2017. 3. The impugned order precedes a notice in GST DRC 01A dated 25.09.2023, show cause notice in GST DRC 01 dated 29.09.2023 and three personal hearing notices issued to the petitioner on ...
ORDER An order in original dated 22.03.2024 is assailed in this writ petition on the ground of breach of principles of natural justice. By asserting that the petitioner's business was discontinued and that the show cause notice and impugned order were uploaded on the GST portal but not communicated to the petitioner through any other mode, the present writ petition was filed. 2. Learned counsel for the petitioner submits that the tax proposal pertained to a mismatch between the pe...


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13 Jul

☑ Quarterly | GSTR-1

GSTR-1 for the Quarter Apr - June 2024 (For QRMP Taxpayers) - Notification No. 83/2020 - CT

☑ Monthly | GSTR-5

GSTR-5 for the m/o June 2024 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o June 2024 [For Input Service Distributors - Rule 65 & Section 39(4)].

18 Jul

☑ Quarterly | CMP-08

CMP-08 for Quarter Apr - June 2024 (For Composite Taxpayers - Rule 62).

20 Jul

☑ Monthly | GSTR-3B

GSTR-3B for the m/o June 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o June 2024 [Return by OIDAR Service Providers - Rule 64.]

22 Jul

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Apr - June 2024 (QRMP Taxpayer < 5 Cr - Rule 61) - Category I States.

* State Category I - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

24 Jul

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Apr - June 2024 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

28 Jul

☑ Monthly | GSTR-11

GSTR-11 for the m/o June 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

31 Jul

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter July - Sep 2024 (Rule 61A)