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1. By this writ application under Article 226 of the Constitution of India, the writ applicant – a practicing Chartered Accountant has prayed for the following reliefs: (a) To issue a writ of mandamus or any other appropriate writ, order or direction directing the respondents for the extension of the last date of filing the GSTR & GSTR 9C – i. TO 31.03.2021 for Financial Year 201819 ii. To 30.06.2021 for the Financial Year 201920; Or alternatively (b) To direct...

Jan 11, 2021  

1 We have heard Mr. Varis Isani, the learned counsel appearing for the writ applicant and Mr. Trupesh Kathiriya, the learned A.G.P. appearing for the State respondent. 2 The subject matter of challenge in this writ application is to the order of detention passed in Form GST MOV­06 dated 6th November 2020 and also the notice dated 9th December 2020 issued in Form GST MOV­10. 3 It appears from the materials on record that the goods and the conveyance came to be seized and detain...

Jan 5, 2021  

1. The present application is filed under Section 439 of the Code of Criminal Procedure, 1973, for regular bail in connection with Case No.CBIC-DIN-20200665VB00002SBJ10 registered under Sections 132(1)(a)(b)(c)(d) of the CGST Act. 2. Learned Advocate appearing on behalf of the applicant submits that considering the nature of the offence, the applicant may be enlarged on regular bail by imposing suitable conditions. 3. Learned APP appearing on behalf of the respondent-State has opposed...

Jan 5, 2021  

1. Since the issues involved in both the captioned writ applications are by and large the same, those were heard analogously and are being disposed of by this common judgment and order. 2. So far as the Special Civil Application No.8841 of 2020 is concerned, two issues are involved therein. The first issue relates to the true interpretation of Rule 86A of the CGST Rules inserted vide the Notification No.75/2019-CT dated 26th December, 2019 in the CGST Rules. The Rule 86A is in respect of ...

Dec 24, 2020  

1. Rule. Mr.Manan Mehta, learned APP waives service of Rule for the respondent - State. 2. The present application is filed under Section 439 of the Code of Criminal Procedure, 1973, for regular bail in connection with File No.JCST/DIV-2/CRORPO-2/BHAJANLAL BISHNOI CASE/2020-21.B163 dated 28.10.2020 of the Additional Commissioner of State Tax, Enforcement, Ahmedabad for the offence under Sections 132(1)(c) and (d) of Gujarat GST Act, 2017. 3. Heard Mr. Nirav Shah, learned counsel for t...

Dec 22, 2020  

1. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: "(a) To issue writ or in the nature of a mandamus or any other appropriate writ, order or direction to respondent No.1. Respondent No.2 and Respondent No.3 for allowing revocation of cancellation of registration. (b) Issue appropriate writ/order/direction to Respondent No.1. Respondent No.2 and Respondent No.3 to allow the petitioner to avail credit...

Dec 21, 2020  

1. We have heard Mr. Hasit Dave, the learned counsel appearing for the writ applicant. The subject of challenge in the present litigation is to the show cause notice dated 18.09.2020 issued by the respondent no. 2 under Section 130 of the CGST Act, 2017. 2. After arguing the matter for some time and as this Court was not inclined to interfere at the this stage of show cause notice, Mr. Dave, made a request that he may be permitted to withdraw this writ application leaving it open for him ...

Dec 21, 2020  

1. We have heard Mr. Hardik Vora, the learned counsel appearing for the writ applicant. 2. Let Notice be issued to the respondents, returnable on 24.02.2021. As the constitutional validity of sub-section (4) of the Section 16 of the Central Goods and Services Tax Acts, 2017 has been challenged on the ground of being arbitrary, discriminatory and violative of Articles 14, 19 and 300A respectively of the Constitution of India, Notice shall also be issued to the Attorney Gener...

Dec 18, 2020  

1. By this writ application under Article 226 of the Constitution of India, the writ applicant - a Propitiatory concern through its proprietor has prayed for the following reliefs: "(A) This Hon'ble Court may be pleased to issue a writ of certiorari or writ in the nature of certiorari or any other appropriate writ, order or direction quashing and setting aside the impugned detention order dated 29.11.2020 (annexed at Annexure A) passed under Section 129(1) of the GST Acts as bein...

Dec 18, 2020  

1. We have heard Mr. Vinay Shah, the learned counsel appearing with Mr. Parth Shah, the learned counsel for the writ applicants. 2. The writ applicants seek to challenge the validity of Sub-rule (4) of the Rule 36 of the GST Rules on the ground that, the same is violative of Article 14 of the Constitution. It is argued that the Subrule (4) of the Rule 36 of the Rules speaks to restrict the ITC to a buyer of goods of services on the basis of the details of the outward supply furnished by t...

Dec 18, 2020