The issue raised in the above writ petition is as to whether on filing an appeal the ten per cent of the due amounts are to be paid from the Electronic Cash Ledger or the Electronic Credit Ledger. There shall be no insistence for payment of the 10 per cent due and payable under Section 107 of the GST Act, from the Electronic Cash Ledger. It is pointed out that in the present case, already ten per cent of the amount remaining due and payable is remitted from the Electronic Credit Ledger which would make the appeal maintainable and the Appellate Authority shall consider it on merits.Section 107 of the CGST Act, 2017--- Appeal —– Payment from Electronic Credit Ledger - The petitioner paid the ten per cent amount from the Electronic Credit Ledger. The Appellate Authority by order dated 10.01.2023 rejected the appeal on the ground that the ten per cent has to be paid from the Electronic Cash Ledger. The court observed that the Hon’ble Supreme Court has stayed the Division Bench judgment and in such circumstances, pending the decision of the Hon’ble Supreme Court, the appeal should be considered on merits.

Due to several personal problems and also due to the COVID19 Pandemic situation and lockdown throughout the entire country, petitioner`s GST returns could not be submitted for a continuous period of 6 months. The respondent has issued a Show cause notice on the petitioner to show cause as to why the GST registration should not be cancelled for not filing the returns for a continuous period of 6 months. This petition is disposed of with a direction to the respondent authority to revoke the cancellation of registration upon due payment of all statutory dues payable by the petitioners.

The petitioner impugns an order whereby the GST registration of Shri Varyam dass khurana was cancelled, albeit with retrospective effect. This court consider it apposite to direct that the order cancelling the registration shall take effect from 18.05.2020, the date of the Show-Cause notice. This is because it is the petitioner’s case that no business was conducted thereafter. The petition is disposed of in the aforesaid terms.

The short controversy, in the present petition, is regarding the petitioner’s right for cancellation of its GST registration. This court consider it apposite to dispose of the writ petition by directing that the respondent shall take steps for cancellation of the petitioner’s GST registration in terms of its application

When show cause notice is issued without setting out any reasons, it is required to be quashed and set aside. Accordingly, the registration of the petitioner shall stand restored however subject to the authority of the Department to issue a fresh order in regard to the suspension of the petitioner’s registration as the law may permit.

SC dismissed the SLP filed by the department against the Calcutta High Court judgment wherein it was held that the Input Tax Credit (ITC) of the purchasing dealer cannot be denied by the department on the ground that the supplying dealer has not remitted the tax collected. JUDGMENT

Due to several personal problems and also due to the COVID19 Pandemic situation and lockdown throughout the entire country, the petitioner`s GST returns could not be submitted for a continuous period of 6 months. The respondent has issued a Show cause notice on the petitioner to show cause as to why the GST registration should not be cancelled for not filing the returns for a continuous period of 6 months. This petition is disposed of with a direction to the respondent authority to revoke the cancellation of registration upon due payment of all statutory dues payable by the petitioners

Supreme Court Stays Order of Patna HC denying use of Electronic Credit Ledger for purposes of paying pre-deposit. Issue notice to the respondent

The petitioner has assailed the imposition of GST for grant of lease/royalty by the petitioner. Connect and list with Writ Tax No. 475 of 2021.

Various grounds have been raised while challenging the show cause notice, however, the fact remains that the Respondent has only issued a show cause notice and the petitioner has been asked to explain within 30 days as to why GST cannot be imposed and recovered from the petitioner. The petition is dismissed on the ground of efficacious alternative statutory remedy. However, the petitioner would be at liberty to avail the alternative remedy by law, if so advised.

The petitioner challenges an assessment order. The petitioner is a Cooperative Society registered under the BGST Act, who was issued with a notice under Section 74 quantifying the demand of tax and penalty for the Assessment Year 2019-20. The assessee petitioner is directed to produce the details of the tax deduction at source made by the Municipality under the Income Tax Act and provide the evidence, of the consideration made by the Municipality on which the tax deductions were effected under the Income Tax Act, being one for solid waste disposal work. The assessee shall appear before the Assessing Officer within a month from the date of receipt of the certified copy of this judgment and produce materials in substantiation. The Assessing Officer shall consider the same and pass orders in accordance with law after taking note of the declaration made herein regarding the non-exigibility of tax on solid waste management activities and sanitation work carried on at the instance of the State or the local authorities.

Since the petitioner had complied with the terms of the show cause notice by furnishing the returns, there was no lawful justification to impose the penalty. The impugned orders are contrary to law and passed on non application of mind.