providing security services being
GST registered Company. It is alleged that it had entrusted the
task of filing GST returns to Harish Kumar Rampal, Chartered ... complainant
that less GST was being paid to the Government. Said Harish
Kumar Rampal is alleged to have manipulated GST returns of
the Company
issued e-Tender Notice inviting bids for the work of GST Return filing and other
services with regard to GST related issues of NF Railways ... Tender No. TA/GST/Contract/RT/2021-22 dated 08.10.2021 with regard to the work of GST
Return filing and other services with regard
from
01.04.2015 to 31.03.2020 pertaining to accused
proprietorship. Ex.P15 - GST return statement of
complainant firm.
12. In the light of rival contention ... drainage works, his proprietorship having GST number,
if accused had doing any transaction it would defnately shown
in GST return. Further he stated that
Appellant has placed on
record, in CA NO. 850/2019, GST returns and Income Tax returns
of both the companies, viz. M/s Prabh Films ... Singh
Mann is shown as a partner.
27. Looking at the GST Returns, we find that in the GST Returns
filed on 24.6.2019 (attached
goods and services taxes (GST) on such license fee, he is
duly registered with the GST department and submitting GST returns
regularly ... respondent no.2.
6. It is stated that petitioner had submitted GST returns till
February, 2020 and had accordingly paid GST. However because of
Covid
petitioner
submitted a representation seeking permission to produce
GST returns for the year 2019-'20. But, he was issued with
Ext.P15 letter ... respectively. As the GST return
printout for the year 2019-'20 was not available, the
petitioner could not produce the same. The petitioner stated
GST REGISTRATION
CERTIFICATE HELD BY THE PETITIONER
EFFECTIVE FROM 1.7.2017 TO 31.3.2018
EXHIBIT P2 A TRUE COPY OF THE GST RETURN FILED FOR
SEPTEMBER ... EXHIBIT P2 (A) EMBER, 2017A TRUE COPY OF THE GST RETURN
FILED FOR QUARTER OF OCTOBER DECEMBER, 2017
EXHIBIT P2 (B) A TRUE COPY
rejected was that he had not filed the
requisite GST return. According to the Petitioner, this was an
inessential condition and relying on the decision ... possible for the Court to conclude that the filing of the
GST return is an inessential condition. The very fact which was
discussed
Similarly petitioner no.1 have also filed her GST registration
certificate, GST returns, bank statement of firm M/s. ATC which all clearly
shows that ... GST
registration certificate is filed at page no.61 & 62 of the list of documents of
the petitioners. The copy of GST return also
banking password and also employees of respondent used to upload
the GST returns from the website of the said plant. Since eventual sale ... statutory
compliances like appointment of Company Secretary, books of accounts,
VAT & GST filing etc. However, petitioner had a vested right to know
every minute
