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  9,143 Results

DAKSH ENTERPRISE vs. COMMISSIONER OF STATE TAX


(Gujarat High Court | Oct 19, 2023)

ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BIREN VAISHNAV) 1. Rule returnable forthwith. Ms. Shrunjal Shah, learned AGP, waives service of notice of rule on behalf of the respondent – State. With consent of the learned advocates appearing for the respective parties, the matter is taken up for final hearing today. 2. The petition is taken up for hearing only as, the issue involved is whether an opportunity of hearing was given to the petitioner before passing an order in For...
ORDER This Writ Petition has been filed challenging the order of the first respondent dated 26.07.2022 made in Order-in-Appeal Nos.80 & 81/2022- GST confirming the order passed by the second respondent. 2. Learned counsel for the petitioner submits that the petitioner had filed two refund applications dated 22.08.2019 and 10.09.2019. The said applications came to be rejected vide Refund Sanction / Rejection Order passed by the Second Respondent viz., Deputy Commissioner of GST &am...
VIBHU BAKHRU, J. 1. The petitioner has filed the present petition, inter alia, impugning a common order dated 10.12.2021 (hereafter ‘the impugned order’), whereby the appeals preferred by the petitioner (Appeal No. 160- GST/Appeal-1/North/2021, Appeal No. 161- GST/Appeal-1/North/2021 & Appeal No. 162- GST/Appeal-1/North/2021), each dated 13.07.2021 were rejected. The petitioner had preferred the said appeals impugning three separate orders passed by the Adjudicating Author...
JUDGMENT   AJAY KUMAR GUPTA, J.: 1. The instant writ petition filed by the petitioners under Article 226 of the Constitution of India praying for order or direction on the respondent no. 1, 4, 5 and 6 to pay the liability of GST incurred on works contract executed and completed after 1st July, 2017 wherein the contracts were awarded in the pre-GST regime or post-GST regime and therefore it was impossible on part of the petitioners as well as the respondent nos. 4, 5 and 6 to incl...

BIMAL ROY vs. THE STATE OF WEST BENGAL & OTHERS


(Calcutta High Court | Oct 19, 2023)

JUDGMENT AJAY KUMAR GUPTA, J.: 1. The instant writ petition has been filed by the petitioner under Article 226 of the Constitution of India praying for order or direction on the respondent nos. 1, 4, 5, 6, 7, 8, 9, 10,, 11 and 12 to pay the liability of GST incurred on works contract executed and completed after 1st July, 2017 wherein the contracts were awarded in the pre-GST regime or post-GST regime and therefore it was impossible on part of the petitioner as well as the respondent ...

MODERN STEEL vs. ADDITIONAL COMMISSIONER AND ANOTHER


(Allahabad High Court | Oct 19, 2023)

ORDER HON'BLE ROHIT RANJAN AGARWAL, J. 1. Heard Sri Aditya Pandey, learned counsel for the petitioner and Sri R.S.Pandey, learned Standing Counsel for the State. 2. This writ petition has been filed assailing the notice dated 17.02.2022 issued by respondent No.2 and the order passed on 22.03.2022 as well as the order passed on 11.08.2023 dismissing the appeal filed by the petitioner as being time barred. 3. Brief facts of the case are that the petitioner is a proprietorshi...

SURAJIT DEY vs. STATE OF WEST BENGAL & OTHERS


(Calcutta High Court | Oct 19, 2023)

ORDER AJAY KUMAR GUPTA, J. 1. The instant writ petition has been filed by the petitioner under Article 226 of the Constitution of India praying for order or direction commanding the respondent nos. 1, 2 and 4 herein to direct the appropriate respondent to remit the amount of GST on works contract services provided on or before and after 1st July, 2017 i.e. before or after the introduction of GST Act and ongoing project and to forthwith recall, cancel or rescind the impugned DRC-01A da...

BABUN RAKSHIT vs. THE STATE OF WEST BENGAL & OTHERS


(Calcutta High Court | Oct 19, 2023)

JUDGMENT AJAY KUMAR GUPTA, J.: 1. The instant writ petition has been filed by the petitioner under Article 226 of the Constitution of India praying for order or direction on the respondent no. 1 and 4 to pay the liability of GST incurred on works contract executed and completed after 1st July, 2017 wherein the contracts were awarded in the pre-GST regime or post-GST regime and therefore it was impossible on part of the petitioner as well as the respondent no. 4 to include the componen...
ORDER AJAY KUMAR GUPTA, J. 1. The instant writ petition has been filed by the petitioners under Article 226 of the Constitution of India praying for order or direction on the respondent nos. 1, 4 and 5 to pay the liability of GST incurred on works contract executed and completed after 1st July, 2017 wherein the contracts were awarded in the pre-GST regime or post-GST regime and therefore it was impossible on part of the petitioners as well as the respondent nos. 4 and 5 to include the...
ORDER This matter is taken up through hybrid mode. 2. The present writ petition is being entertained only because the Second Appellate Tribunal has not yet been constituted. 3. The petitioner has filed this writ petition challenging the 1st appellate order dated 08.08.2023 passed by the Joint Commissioner of State Tax (Appeal), Territorial Range, Cuttack- II, by which said authority has not admitted the appeal preferred by the petitioner, as the same is in contravention to sub-sec...


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10 Mar

☑ Monthly | GSTR-7

GSTR-7 for the m/o Feb 2024 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Feb 2024 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Mar

☑ Monthly | GSTR-1

GSTR-1 for the m/o Feb 2024 (Monthly Taxpayers) - N.No. 83/2020.

13 Mar

☑ Monthly | GSTR-5

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

☑ Monthly | GSTR-6

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

☑ Monthly | IFF

IFF for the m/o Feb 2024 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Mar

☑ Monthly | GSTR-3B

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

☑ Monthly | GSTR-5A

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

25 Mar

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Feb 2024 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 Mar

☑ Monthly | GSTR-11

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

31 Mar

☑ Annual | CMP-02

Last date to opt-in from regular scheme to composition scheme under GST for FY 2024-25 [Rule - 3 of CGST Rules.]

☑ Annual | GTA

Closing Date of window on GST Portal for Opt-in / Opt-out for Forward Charge / Reverse Charge by GTA for FY 2024-25 [Notification No.06/2023 - CT(R) dated 26.07.2023]