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Learned counsel for the petitioner has forwarded a memo under cover of e-mail dated 13.07.2021 seeking permission to withdraw this Writ Petition, seeing as the same challenge show cause notice issued under the provisions of the Central Goods and Services Tax Act, 2017. 2. Recording the aforesaid memo, this Writ Petition is dismissed as withdrawn. Liberty is granted to the petitioner to put forth its submissions in regard to the preliminary question of assumption of jurisdiction by the Ass...
Heard Mr.P.V.Sudakar, learned counsel for the petitioner and Mr.TNC.Kaushik, learned Government Advocate for the respondent. 2. Though no counter is filed, the challenge involves only a legal issue and there are no disputed questions of fact. Learned revenue counsel is thus armed with instructions to proceed with the hearing of the matter. 3. The challenge is to order dated 27.01.2021 levying interest under Section 50 of the Central Goods and Services Tax Act, 2017 (in short 'Act&...
Heard Mr.S.Ramanan, learned counsel for the petitioner and Mr.TNC.Kaushik, learned Government Advocate for the respondents. 2. The petitioner challenges order dated 22.07.2020 rejecting its request for refund. The petitioner is an registered assessee on the files of the State Tax Officer/sole respondent under the Goods and Services Tax Act, 2017 (in short 'Act'). The petitioner has made a claim for refund of Input Tax, in respect of which a deficiency memo had been raised by the r...
All petitioners are Resident Welfare Associations (RWA) in apartment complexes, barring one individual, who is a resident in an apartment. 2. The petitioner in W.P.No.27100 of 2019 challenges an order of the Authority for Advance Ruling (AAR) levying tax on the entirety of the contribution by him to a RWA and the petitioners in W.P.Nos.5518 and 1555 of 2020 and 30004 of 2019 challenge Circular No.109/28/2019 dated 22.07.2019, also on the same issue. 3. We are concerned with the period...
Mrs.Hema Muralikrishnan, learned Senior Standing Counsel accepts notice for the respondents and is armed with instructions to proceed with the matter finally. Hence, by consent of both sides, the Writ Petitions are taken up for final disposal even at the stage of admission. 2. The only issue that arises in this case is as to whether the impugned orders passed by the first respondent, i.e., Joint Commissioner of Central Tax (Appeals – II) dated 18.02.2021 are liable to be set aside i...
Heard Mr.S.Baskaran, learned counsel for the petitioner and Mr.Meganathan, learned Junior Standing Counsel for the respondent. 2. The challenge is to a communication issued by the sole respondent/the Superintendent of GST and Central Excise, calling upon the petitioner to remit an amount of ₹ 7,81,187/- (approx.) as interest for delayed remittance of tax for financial periods 2017-18, 2018-19 and 2019-20 (upto December 2019). The interest has been levied under Section 50 of the Central ...
This batch of Writ Petitions relates to two sets of assessment orders passed in the case of two assessees under the provisions of Goods and Services Tax Act, 2017 (in short 'GST Act') for the periods 2017-18, 2018-19 and 2019-20. They are disposed by way of this common order, since the legal issue that arises in these cases is one and the same. 2. In W.P.No.3936 of 2020, it is argued by Mr.Joseph Prabakar, learned counsel for the petitioner that an additional issue is raised in re...
Being a necessary party, the Principal Commissioner, Chennai North Commissionerate, 151, Nungambakkam High Road, Chennai-34 is suo motu impleaded as R4. 2. The petitioner is a public sector undertaking established to meet requirements of specialized electronic equipment of the Indian Defence Forces. With the onset of the Goods and Services Tax Regime with effect from 01.07.2017, the petitioner came within the sweep of Goods and Services Tax Act, 2017 (GST Act) and was required to file a F...
Learned counsel for the petitioner prays that the petitioner be permitted to approach the appellate authority under the Goods and Service Tax Act, 2017, and that this writ petition is not pursued any further. 2. Limitation for filing of appeal has been extended by the Supreme Court in a series of decisions viz., In Re: Cognizance for Extension of Limitation dated 23.03.2020, 06.05.2020, 10.07.2020, 08.03.2021 and M/s.SS Group Pvt. Ltd. V. Aaditiya J. Garg & another (Civil Appeal No.40...
The petitioner has challenged communication dated 17.08.2020 that puts the petitioner to notice that the respondent proposes to reverse IGST of an amount of ₹ 3,53,620/- and the same is payable with appropriate interest under intimation to the petitioner. The challenge is on the ground that the communication amounts to a demand in respect of which there has been no proper show cause notice or notice of any sort. 2. The respondent has filed a counter wherein at paragraph 5 he states that...