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State - Rajasthan ✔

  397 Results

RAIS KHAN vs. UNION OF INDIA & OTHERS


(Rajasthan High Court | Mar 14, 2024)

ORDER 1. Petitioner has preferred this Civil Writ Petition challenging the issuance of summons dated 27.09.2023 & 14.02.2024 under Section 70 of the Central Goods & Services Tax Act, 2017 (hereinafter referred to as the "CGST Act") passed by Superintendent/ Appraiser/Senior Intelligence Officer DGGI and praying for quashing and setting aside of the same. 2. It is contended by counsel appearing for the petitioner that State Authorities had initiated the proceedings an...

ASHOK VARANDANI & OTHERS vs. UNION OF INDIA & OTHERS


(Rajasthan High Court | Mar 10, 2024)

1. Heard on admission. 2. By this writ petition filed under Article 226 of the Constitution of India, the petitioner has assailed an ex-parte assessment order dated 15.05.2023 passed by the third respondent, namely, the Assistant Commissioner, Circle-I, Jaipur I Ward-II, Commercial Taxes Department, Jaipur. The petitioner has sought declaration that his statutory return in Form GSTR-3B for the month of March, 2023 is valid and the declaration made therein by the petitioner holds primacy o...

ASHUTOSH GARG vs. UNION OF INDIA & OTHERS


(Rajasthan High Court | Mar 6, 2024)

ORDER Reportable 1. Counsel for the petitioner submits that the petitioner has been impleaded as accused in the instant case on the basis of his confessional statement recorded under Section 70 of the Goods and Services Tax Act, 2017 (for short, “the CGST Act, 2017”). Counsel submits that the aforesaid statement of the petitioner is not admissible in evidence, at this stage, as the same is not relevant, as there was no adjudication of the allegations on merit in view of Se...

ANIL KUMAR vs. UNION OF INDIA


(Rajasthan High Court | Feb 19, 2024)

JUDGMENT The instant bail application has been filed under Section 439 Cr.P.C. on behalf of accused-petitioner. The petitioner has been arrested in connection with Complaint No.DGGI/INV/122/2023-Gr-F O/o ADG-DGGI-ZU-Jaipur for the offence(s) under Section 132 (1) (b) (c) (f) and (l) of CGST Act, 2017. Learned counsel for the accused-petitioner submitted that the petitioner has been falsely implicated under Section 132 (1) (b) (c) (f) and (l) of CGST Act, 2017. The accused-petitioner is be...

INSTROMEDIX WASTE MANAGEMENT PRIVATE LIMITED


(Authority for Advance Ruling, Rajasthan | Jan 31, 2024)

Note 1: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under Section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. Note 2: At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar ...

BIRLA CORPORATION LTD.


(Authority for Advance Ruling, Rajasthan | Jan 30, 2024)

Note 1: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. Note 2: At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar ...

DALPAT SINGH vs. UNION OF INDIA AND OTHERS


(Rajasthan High Court | Jan 18, 2024)

ORDER The present writ petition has been filed by the petitioner challenging the show cause notice/assessment orders issued by the respondent-GST Department raising demand of GST on royalty paid to the respondent-Mining Department towards mining lease. 2. Learned counsel for the petitioner fairly submits that the issue involved in this writ petition has already been decided by this Court vide order dated 29.09.2022 rendered in Shree Basant Bhandar Int Udyog Vs. Union of India &am...

ABDUS SAMI SALFI vs. UNION OF INDIA AND OTHERS


(Rajasthan High Court | Jan 18, 2024)

ORDER Learned counsel submits that an advance copy of the petition has been served on learned counsel appearing for the respondents. 2. Further submissions have been made that the petitioner has questioned the validity of provisions of Section 107(4) of the CGST/RGST Act, 2017 (‘the Act’) as well as notification dated 02.11.2023 issued under Section 148 of the Act. 3. Submissions have been made that the provisions of Section 107(4) of the Act restricts the right of the...
ORDER 1. This writ petition has been filed by the petitioner aggrieved of the Notice dated 13.08.2019 (Annex. 1), whereby the petitioner has been called upon to deposit interest amounting to Rs. 22,94,722/- within a period of three days. 2. The said notice was issued to the petitioner pursuant to the original notice dated 11.09.2018 (Annex. R/2), inter-alia, indicating the grounds and calculation, on which the demand was raised under Section 50 of the Central Goods and Service Tax Act...
ORDER 1. This writ petition has been filed by the petitioner seeking the following reliefs:- “A. Issue a writ, order, or direction to quash the impugned S. No. 10 of Notification No. 10/2017 – Integrated Tax (Rate) dated 28.06.2017 – (Annexure-3); and/or B. Issue a writ, order or direction to quash the impugned S.No. 9(ii) of Notification No. 8/2017 Integrated Tax (Rate) dated 28.06.2017 (Annexure-4); and/or C. Issue a writ, order or direction to quash the im...


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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]