The appeal stands disposed of by directing the appellant to treat the order as a show cause notice and a reply shall be submitted by the appellant not later than 10th February 2023 along with all supporting documents in support of the contentions raised by the appellant.

The petitioner has challenged the impugned Assessment order passed by the respondent for the period April 2021 to January 2022, without granting any personal hearing. Section 75(4) of the Act requires the Assessing Officer/proper officer to grant opportunity to the assessee before passing any adverse order. The order is quashed and is hereby set aside. A different Assessing Officer other than the officer, who has passed the impugned order shall consider the reply as well as afford the opportunity of hearing to the petitioner and, thereafter, pass the order in accordance with law.

Petitioners have filed this writ petition being aggrieved by inaction on the part of the respondent authority concerned in considering its representation to the writ petition against blocking of ITC. This writ petition is disposed of by directing the respondent authority to consider and dispose of the aforesaid representation of the petitioners.

Clarification regarding GST rate on imitation zari thread or yarn based on the recommendation of the GST Council in its 52ndmeeting held on 7th October, 2023.

The applicant has filed this First application u/S 439, Cr.P.C. for grant of bail. Considering the facts and circumstances of the case, but without expressing any opinion on merits of the case, this application is allowed and it is directed that the applicant be released on bail on furnishing a personal bond.

The petitioner has filed the present petition impugning an order whereby the petitioner’s goods were detained under Section 129(1) of the CGST Act raising a demand of tax and penalty. It is apparent that neither the show cause notice nor the order of demand clearly sets out the reason for imposing the tax liability as well as penalty. The matter is restored to the file of the concerned GST Officer

The instant anticipatory bail application is allowed.

he petitioner is before this Court seeking to challenge the action of the respondent in cancelling the GST registration raising the ground of gross violation of principles of natural justice in quasi-judicial proceedings. Notice issued to respondent

In the present case, the GST officers have dispossessed the petitioners of the currency found in their premises during search operations conducted under Section 67(2) of the GST Act but have not seized the currency under the said provision. Plainly, their action in doing so is without authority of law. List on 20.02.2023.

Petitioner being the driver of the vehicle in question files this writ petition for release of the same under the first proviso to Section 129(6) of the WBGST and CGST Act by agreeing to pay the penalty as per the aforesaid statutory provisions.

The petitioner should approach the Commissioner, State Taxes with a request for extension of time limit for submission of Form GST ITC-01, which may be considered in accordance with law.

The petitioner should approach the Commissioner, State Taxes with a request for an extension of time limit for submission of Form GST ITC-01, which may be considered in accordance with law.