were in circulation before the respective
Central GST Bill and the State GST Bill and Union Territory GST Bill
were introduced in the Parliament ... Chapter-IX of the respective GST Enactments of 2017
r/w Chapter-VIII of the respective GST Rules. The returns that are
contemplated under Chapter
claim of cum-tax valuation method and
confirmed the demand of GST Rs.69,54,554/- with interest, appropriated ... received huge amount of rents
without obtaining GST registration, not paid GST, not filed statutory GST
returns during July, 2017 to January, 2020 and hence
petitioner is that the
1st respondent had failed to file GST returns on time which resulted in notices
being issued by the Commercial Tax Officer ... respondent
instead of regularising the filing of the returns and paying the GST, was
attempting to put the burden on the petitioner and was refusing
also claims that the unit is functioning and they are filing GST returns and invoices
along with electricity bills. He has also filed a typed ... conditions of the allotment order. He
also claims to be filing GST returns, raising invoices and produced the electricity
bill receipts. When
time. They have also
filed GSTR-1 returns within the due time. The returns were filed through
GST portal online. Since the petitioner ... GST Network, New Delhi to make suitable
changes in the architecture of the GST Web portal to allow
these petitioners to file their returns
Bishnoi @ Rohan .. Petitioner
- Vs -
The Superintendent of GST & Central Excise
Hqrs Preventive Unit
GST Chennai South Commissionerate
692, MHU Complex, Nandanam
Chennai ... with the other accused were on Whatsapp pertaining to filing of GST
returns relating to the fake/fraudulent transactions. Such being the undisputed
position
Bishnoi @ Rohan .. Petitioner
- Vs -
The Superintendent of GST & Central Excise
Hqrs Preventive Unit
GST Chennai South Commissionerate
692, MHU Complex, Nandanam
Chennai ... with the other accused were on Whatsapp pertaining to filing of GST
returns relating to the fake/fraudulent transactions. Such being the undisputed
position
were in circulation before the respective
Central GST Bill and the State GST Bill and Union Territory GST Bill
were introduced in the Parliament ... Chapter-IX of the respective GST Enactments of 2017
r/w Chapter-VIII of the respective GST Rules. The returns that are
contemplated under Chapter
which are referred to as the GST laws) on 01.07.2017, the Petitioner
obtained registrations under the GST laws. When the CGST and SGST Acts ... also note that Rule 117 specifies that the return in Form
GST TRAN – 1 is required to be filed electronically on the common portal.
This
evidence, this Court finds that M/s Saravana Lathe Works No.80, GST Road, Tambaram, Sanatorium, is a non-existing firm and Murugesan ... return registered cover addressed to Mr.Murugesan, Proprietor of M/s Saravana Lathe Works, Door No.80 GST Road, Tambaram so as to establish
