Bilaspur Municipal Corporation, Bilaspur, Chhattisgarh

National Institute Of Advanced Manufacturing Technology, Ranchi, Jharkhand

Gross and Net GST revenue collections for the month of Mar, 2025

Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Assam

This petition is filed seeking setting aside of order dated 21.02.2025 passed by the Additional Commissioner, Central Excise and CGST Commissionerate, Jaipur (for short ‘Additional Commissioner’).

The above Writ Petition is filed inter alia challenging the impugned Order-in-Original dated 23rd January, 2025 read with the impugned corrigendum dated 30th January, 2025. Preceding this order, there is also a Show Cause Notice dated 4th August, 2024 and the same is also challenged on the ground of being time barred and beyond the mandate of Section 74 of the CGST Act.

Having heard Sri Ajay Kumar Yadav, learned counsel for the petitioner and Sri Ankur Agarwal learned Standing Counsel for the respondents, it remains undisputed that the petitioner`s registration under the UPGST Act, 2017 was cancelled on 20.11.2020 w.e.f. 06.11.2020. It is not the case of the revenue that the said registration has ever been revived or that the petitioner ever sought revival of that registration.

Rule. Rule made returnable forthwith. Respondents waive service. Heard finally by consent of parties.

This petition is directed against the order dated 20.04.2024 passed by respondent no. 2 for financial years 2018-19, whereby a demand to the tune of Rs. 59,27,500/- has been raised against the petitioner.

Abhinav Gaur, Seraj Ahmad, Sr. Advocate for the Petitioner. Dhananjay Awasthi, Parv Agarwal for the Respondent.

1. This petition is directed against order dated 17.11.2023 passed under Section 73(9) of the Goods and Services Tax Act, 2017 (for short `the Act`) wherein a demand of Rs. 21,49,585.60 has been raised in the name of Amit Kumar Sethia.

Please note the following important update: