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GST Case Laws


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State - Assam ✔

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ORDER 1. Heard Mr. R. Singha, learned counsel for the petitioner. Also heard Mr. P. Nayak, learned counsel appearing for the BTC, Mr. K. Sarma, learned counsel for the respondent No.7 and Mr. B. Choudhury, learned Standing Counsel, Finance and Taxation Department. 2. The petitioner participated in a competitive bidding process initiated by the respondent BTC authorities for settlement of a market named ‘Simla Bazar’ for the year : 2023-2024, pursuant to a Tender Notice dat...
JUDGMENT AND ORDER (ORAL) PER. H.S. THANGKHIEW, CHIEF JUSTICE (ACTING): 1. The petitioner company was granted GST registration certificate on 25.01.2019, which was cancelled by the respondent No. 3 vide the impugned order dated 25.04.2022, due to non-filing of GST returns. The petitioner company, is before this Court seeking interference of the impugned order, on the ground that the show cause for cancellation was never received, in view of the fact that the employee who was handling ...
ORDER Mr. S.K. Agarwal, learned counsel for the petitioner and Mr. B.N. Gogoi, learned Standing Counsel, CGST for all the respondents. 2. It is the case of the petitioner that it is a partnership firm having its place of business at Moran, District – Sivasagar and it carries out business of works contract. For the purpose of carrying out its business, the petitioner got itself registered under the Goods and Services Tax [GST] Act, 2017 with Registration no. 18AAUFP7080R1ZZ. ...

VISHAL KUMAR SINGH vs. UNION OF INDIA & OTHERS


(Gauhati High Court | Feb 1, 2024)

ORDER Heard Mr. S.K. Agarwal, learned counsel for the petitioner and Mr. B.N. Gogoi, learned Standing Counsel, CGST for all the respondents. 2. It is the case of the petitioner that the petitioner is a businessman having its place of business at Moran, District – Dibrugarh and he carries out business of works contract. For the purpose of carrying out his business, the petitioner got himself registered under the Central Goods and Services Tax [CGST] Act, 2017 with Registration no...

NAZIMUDDIN AHMED vs. THE PRINCIPAL SECRETARY AND ORS


(Gauhati High Court | Jan 29, 2024)

ORDER Heard Mr. D. Sarma, learned counsel for the petitioner and Mrs. R. B. Bora, learned Standing Counsel, BTC, for the respondent Nos. 1 to 3. No one appears for the respondent No. 4 even though the order of the Lawazima Court dated 12.12.2023 states that the track consignment report available with the case records revealed that the notice in respect of the respondent No. 4 has been delivered to the addressee on 21.10.2023 and as such, service was complete in respect of the respondent N...

DIBYAJIT BORA vs. UNION OF INDIA & OTHERS


(Gauhati High Court | Jan 8, 2024)

ORDER Heard Mr. R.S. Mishra, learned counsel for the petitioner; Ms. P. Tamuli, learned counsel appearing on behalf of Mr. K. Phukan, learned Central Government Counsel for the respondent no. 1; and Mr. S.C. Keyal, learned Standing Counsel, GST for the respondent nos. 2 & 3. 2. The petitioner has submitted that he has been carrying on his sole proprietorship business as ‘M/s Dibyajit Bora’ and the said proprietorship firm has been registered with the respondent GST aut...
ORDER Heard Mr. R. Shah, learned Senior Counsel through virtual mode, assisted by Mr. D. Borah and Mr. J. Mishra, learned counsel for the petitioner, and Mr. S.C. Keyal, learned Standing Counsel, GST for the respondents. 2. In this writ petition instituted under Article 226 of the Constitution of India, assail is made by the petitioner company to a Demand-cum-Show Cause Notice bearing E-File no. GEXCOM/ADJN/GST/ADC/297/2023 dated 05.09.2023 [Annexure-2] issued by the respondent no. 2 ...
JUDGMENT Per. H. S. Thangkhiew, Chief Justice ( Acting ) : 1. The writ petitioner by way of the instant writ petition is assailing the Demand cum Show Cause Notice bearing reference No. DGGI/INV/91/2021-0/o DD-DGGI-RU-Shillong/941, and DIN No. 202309DEE3000000AO6F, dated 30.09.2023, which has been issued by the respondent No. 4 under Section 74 of the Central Goods and Services Tax Act, 2017 (“CGST Act”) and Section 74 of the Meghalaya Goods and Services Tax Act, 2017 (&ld...

PRITAM NATH vs. UNION OF INDIA AND OTHERS


(Gauhati High Court | Dec 5, 2023)

ORDER Heard Mr. S. K. Agarwal, learned counsel for the writ petitioner. Also heard Ms. M. Deka, learned counsel appearing on behalf of Mr. S.C. Keyal, learned Standing Counsel, GST, for the respondents. 2. The petitioner is a reputed Architect who undertakes and executes Architectural works. The petitioner is an assessee under the GST Act, 2017 and has GST Registration with effect from 25.09.2017 being Registration No. 18ADCPN9764H1Z2. 3. Pursuant to being registered under the GST...

SANJOY NATH vs. THE UNION OF INDIA AND OTHERS


(Gauhati High Court | Nov 29, 2023)

ORDER Heard Mr. J. Roy, learned senior counsel assisted by Mr. S.K. Saha, learned counsel for the petitioner and Dr. B.N. Gogoi, learned Standing Counsel, GST for all the respondents. 2. It is the case of the petitioner that he is the sole proprietor of a firm in his name and he got himself registered as a dealer under the Central Goods and Services Tax Act, 2017. When he applied for registration, the petitioner was issued a registration certificate in Form GST REG-06 with Registratio...


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20 Apr

☑ Monthly | GSTR-3B

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

☑ Monthly | GSTR-5A

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

22 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 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 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 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.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2024) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for the FY 2023-24 (For taxpayers upto 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

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

30 Apr

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2023-24 by Composite Taxpayer (Rule 62).

☑ Quarterly | QRMP

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