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ORDER The present writ petition is filed challenging the impugned order dated 22.08.2024 relating to the assessment year 2019-20. 2. It is submitted by the learned counsel for the petitioner that the petitioner is registered under the Goods and Services Tax Act, 2017. During the relevant period 2019-20, the petitioner filed its returns and paid the appropriate taxes. On examination of the information furnished by the tax payer in GSTR- 3B and GSTR-1, the following discrepancies were n...
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ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Punit B. Juneja for the petitioner and learned advocate Mr. Utkarsh R. Sharma for the respondent. 2. By this petition under Articles 226 and 227 of the Constitution of India, the petitioner has prayed for direction to the respondent to refund the compensation cess that has gone into as an input to the goods exported in the Financial Year 2017-2018 as per the provisions of section 54 of the Cen...
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JUDGMENT J. NISHA BANU, J. The appellant has approached this Court under Section 58 of the Real Estate (Regulation and Development) Act, read with Section 100 of the Civil Procedure Code against the judgment of the Tamil Nadu Real Estate Appellate Tribunal, Chennai dated 07.08.2024 passed in Appeal No.18 of 2024, confirming the judgment passed by the Tamil Nadu Real Estate Regulatory Authority, Chennai dated 26.04.2023 in C.C.P.No.233 of 2021. 2. The essential facts of the ca...
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BHAGWAN DAS AGRAHARI vs. STATE OF U.P. AND OTHERS


(Allahabad High Court | Jan 24, 2025)

ORDER HON'BLE PIYUSH AGRAWAL, J. Heard Mr. Ajay Kumar Yadav, learned counsel for the petitioner and Mr. B.K. Pandey, learned ACSC for the State-respondents. By means of present petition, the petitioner is assailing the order dated 1.5.2024 passed by respondent no. 2 and the order dated 14.3.2023 passed by respondent no. 3. Learned counsel for the petitioner submits that a very short controversy is involved in the present petition. He submits that proceedings under Section ...
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SAWARLAL AGARWAL vs. STATE OF UTTAR PRADESH AND OTHERS


(Allahabad High Court | Jan 24, 2025)

ORDER 1. This petition has been filed by the petitioner aggrieved of the order dated 19.12.2024, Annexure-1 to the writ petition, passed under Section 129(3) of the U.P.G.S.T. Act, 2017 ('the Act'). 2. Submission has been made that goods being transported, were detained under the provisions of Section 129 of the Act, the notice dated 5.12.2024 and Form GST MOV-7 was issued in the name of the driver. The petitioner claimed ownership of the goods and made a representation on 11....
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JUDGMENT BECHU KURIAN THOMAS, J. Petitioner is a transport contractor, who is a registered owner of two Tanker Lorries bearing Registration Nos.KA-11C-2468 and KA-41B- 6559. The vehicle bearing Registration No. KA-11C-2468 was intercepted at Koyilandy at 2.00 a.m. on 31.12.2024 while vehicle bearing Registration No. KA-41B-6559 was intercepted on 30.12.2024 at 4.35 p.m. at Payyannur. The vehicles were found transporting kerosine without any documents and hence the vehicles were detain...
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JUDGMENT Petitioner is a company against whom a show cause notice was issued on 24.07.2024 under Section 74 of the Central Goods and Services Tax Act, 2017. The said show cause notice is a composite notice for the years 2017-18, 2018-19, 2019-20, 2020-21, 2021-22 and 2022-23. Pursuant to the said show cause notice, which is produced as Exhibit-P1, a reply notice dated 03.09.2024 was filed by the petitioner, wherein an opportunity of hearing and cross-examination was sought for. Petitioner...
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MONI KANTA DAS vs. UNION OF INDIA AND OTHERS


(Gauhati High Court | Jan 24, 2025)

ORDER Heard Mr. S.K. Agarwal, learned counsel for the petitioner and Dr. B.N. Gogoi, learned Standing Counsel, CGS for all the respondents. 2. It is the case of the petitioner that he carries out the business of works contracts under the trade name, ‘Sri Moni Kanta Das’ and from its principal place of business at Duliajan, Dibrugarh, Assam. For the purpose of carrying out its business, the petitioner got itself registered under the Goods and Services Tax [GST] Act, 2017 wi...
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ORDER UPON hearing the counsel the Court made the following. 1. Heard Mr. N. Venkataraman, the learned Additional Solicitor General appearing for the Revenue and Ms. Anuradha Dutt, the learned counsel appearing for the respondents. 2. Delay condoned. 3. The High Court while allowing the Writ Petitions filed by the respondents, quashed the show cause notices issued by the Revenue seeking recovery of Rs.3731 Crore holding as under in Paras 32 and 33 respectively:- “32....
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VINEET JAIN vs. UNION OF INDIA & OTHERS


(Rajasthan High Court | Jan 24, 2025)

ORDER 1. The instant bail application has been filed under Section 483 BNSS on behalf of the accused-petitioner. The petitioner has been arrested in connection with FIR No. DGGI/INV/GST/3844/2023-Gr D-O/o ADG-DGGI-JZU-JAIPUR for the offence(s) under Section 132 (1) (C), (f) & (H), Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the Act of 2017’). 2. It is contended by learned counsel for the petitioner that the petitioner was arrested on 28.09.202...
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20 Feb

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Jan 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Jan 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Feb

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Jan 2025 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 Feb

☑ Monthly | GSTR-11

GSTR-11 for the m/o Jan 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).