1. Heard Shri Anoop Trivedi, learned Senior Advocate, assisted by Shri Ankit Shukla, learned counsel for the applicant and Shri Manish Goel, learned Additional Advocate General, assisted by Shri Nitesh Kumar Srivastava, for the State - opposite party.

1. Heard Sri Vishwajit, learned counsel appearing on behalf of the petitioner and Sri Ravi Shankar Pandey, learned Additional Standing Counsel appearing for the State.

Challenge has been raised to the order passed by respondent under Section 75(4) of the UP GST Act, 2017. Since rules of natural justice are mandatory to the extent they bind the respondent authority to deal with the objection of the petitioner and if required grant opportunity of hearing to the petitioner before adverse order is passed, this court find no useful purpose would be served in keeping this writ petition pending or calling for a counter affidavit at this stage. Accordingly, the order is set aside and the matter is remitted to respondent.

Petitioner impugns order whereby the proceedings under Section 73 of the CGST Act have been concluded and a demand has been created against the petitioner. Petitioner submitted that the petitioner had, on account of an error, claimed Integrated GST credit instead of CGST and SGST credit which was a mere bona fide clerical error. The matter is accordingly remitted to the proper officer to re-adjudicating the Show Cause Notice after giving an opportunity of personal hearing to the petitioner.

Article 226 of the Constitution of India is a discretionary jurisdiction which is to be exercised for petitioners who are acting in a good faith. This writ petition is dismissed on the ground of suppression of material facts. The petitioner shall be at liberty to approach any other forum for appropriate relief.

Both the Petitioners and the department want cancellation of the GST registration of the Petitioner, though for a different reason. Hence the impugned order is modified to the limited extent that the same shall be operative with effect from the period upto which the Petitioner has filed its GST returns subject to him complying with the requirements of Section 29 of the Central Goods and Services Tax Act, 2017.

Neither the Show Cause Notice nor the impugned order refers to the petitioner not being found at the registered address and the order is completely bereft of any reasoning nor does the order spell out the reasons for retrospective cancellation. Accordingly, the same cannot be sustained and is accordingly set aside. The GST registration of the petitioner is restored subject to him making all necessary compliances and filing of the requisite returns and information inter alia in terms of Rule 23 of the Central Goods and Services Tax Rules, 2017.

In all these writ petitions, show cause notices issued in respect of distinct assessment periods are challenged. The petitioner is engaged in the business of manufacturing and supplying electrical lighting or signaling equipment used in motor vehicles. As a registered person under applicable GST laws, the petitioner was filing returns and paying applicable taxes by classifying the goods under chapter heading 8512 of the then Central Excise Tariff. After the introduction of GST, the rate of CGST payable on various goods were notified under Notification No.1/2017 Central Tax (Rate) dated 28.06.2017. In the initial period commencing from 01.07.2017, the parts manufactured by the petitioner and falling under Chapter 8512 attracted 28% GST in the aggregate. With effect from 16.11.2017, under Notification No.41/2017 Central Tax (Rate) dated 14.11.2017, the rate of tax was reduced to 18% in the aggregate. Therefore, the petitioner was paying taxes on these items at 18% from 14.11.2017.

1. This is a writ petition under article 226 of the Constitution of India wherein the petitioner has prayed for the issuance of a writ of certiorari quashing the appellate order dated August 30, 2019 passed by Additional Commissioner Grade-2 (Appeal), Commercial Tax, Jhansi/the respondent No. 3 and the penalty order dated March 14, 2019 passed by Assistant Commissioner, Commercial Tax, (Mobile Squad) Unit Jalaun, Agra/the respondent No.2. Further, a mandamus has been sought directing the respondent authorities to refund the amount of tax and penalty deposited by the petitioner.

Authorization of Booking Post Offices and their corresponding Foreign Post Offices in terms of the Postal Export (Electronic Declaration and Processing) Regulations, 2022 - Reg.

1. Petitioner impugns order dated 08.08.2023, whereby the GST registration of the petitioner has been cancelled retrospectively with effect from 03.07.2017. Petitioner also impugns Show Cause Notice dated 29.10.2021.

1. Heard learned counsel for the petitioner and the learned Additional Chief Standing Counsel for the State.