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UNNATI MOTORS vs. THE STATE OF ASSAM & OTHERS


(Gauhati High Court | Apr 11, 2025)

ORDER 1. Heard Mr. R.S. Mishra, learned counsel for the petitioner and Mr. B. Choudhury, learned Standing counsel, Finance and Taxation Department, Assam for the respondent Nos. 1 to 3. 2. The case of the petitioner herein is that the Assistant Commissioner of State Tax, respondent No. 3, has issued the summary of show cause notice dated 08.12.2023 without issuing any show cause notice under Section 73 (1) of the CGST Act, 2017 and the summary of the order dated 30.04.2024 without pas...
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ARUN DIBRUWAL vs. UNION OF INDIA & OTHERS


(Gauhati High Court | Apr 9, 2025)

ORDER 1. Heard Mr. A. Khanikar, learned counsel for the petitioner and Mr. S. C. Keyal, learned Standing Counsel, CGST for all the respondents. 2. It is the case of the petitioner that he has been carrying out his business under the name & style, “Arun Dibrual”. He is an Assesee registered under the Central Goods and Services Tax (CGST) Act, 2017/Assam Goods and Services Tax (AGST) Act, 2017 bearing registration No.: 18ABCFA2321F1Z1. Because of non-filing of GST return...
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ORDER 1. Heard Mr. R.S.Mishra, learned counsel for the petitioner and Mr. B. Choudhury, learned Standing counsel, Finance and Taxation Department, Assam for the respondent Nos. 1 to 4. 2. It is the case of the petitioner that he has been carrying out his business under the name & style, “M/s Nipunjay Basumatary”. He is the sole proprietor and is an Assesee registered under the Central Goods and Services Tax (CGST) Act, 2017/Assam Goods and Services Tax (AGST) Act, 2017...
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RANJIT DUTTA vs. THE STATE OF ASSAM AND OTHERS


(Gauhati High Court | Apr 8, 2025)

ORDER 1. Heard Mr. R.S.Mishra, learned counsel for the petitioner and Mr. B. Choudhury, learned Standing counsel, Finance and Taxation Department, Assam for the respondent Nos. 1 to 3. 2. The case of the petitioner herein is that the Assistant Commissioner of State Tax, respondent No. 3, has issued the summary of show cause notice dated 28.09.2023 without issuing any show cause notice under Section 73 (1) of the CGST Act, 2017 and the summary of the order dated 30.12.2023 without pass...
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JUDGMENT The petitioner has approached this Court by the instant writ petition, preferred under Article 226 of the Constitution of India, on the premise that its GST Registration under the Central Goods and Services Tax [CGST] Act, 2017 has been cancelled by an Order dated 20.12.2023 pursuant to issuance of a Show Cause Notice dated 14.11.2023. The assail is made inter-alia on the grounds that the manner in which the GST Registration has been cancelled is arbitrary and the impugned Order ...
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PRABIN JHA vs. UNION OF INDIA


(Gauhati High Court | Apr 3, 2025)

ORDER Heard Mr. H. R. A. Choudhury, learned Senior Counsel assisted by Mr. A. Chaudhury, learned counsel for the petitioner. Also heard Mr. S. C. Keyal, learned Standing Counsel, GST for the respondent/Union of India. 2. This is an application under Section 483 of BNSS, 2023 praying for grant of bail to the accused/petitioner, who has been arrested in connection with Case No. DGGI/INT/INTL/259/2025, under Section 132(5) of the Central Goods & Services Tax Act, 2017. 3. The pet...
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G.R. NIRMOLIA AND CO. vs. UNION OF INDIA & OTHERS


(Gauhati High Court | Apr 3, 2025)

JUDGMENT & ORDER [ORAL] The petitioner has approached this Court by the instant writ petition, preferred under Article 226 of the Constitution of India, on the premise that its GST Registration under the Central Goods and Services Tax [CGST] Act, 2017 has been cancelled by an Order dated 10.02.2021 pursuant to issuance of a Show Cause Notice dated 05.01.2021. The assail is made inter-alia on the grounds that the manner in which the GST Registration has been cancelled is arbitrary and ...
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ORDER Heard Mr. R.S. Mishra, learned counsel for the petitioner; Mr. S.S. Roy, learned Central Government Counsel for the respondent no. 1; Mr. S.C. Keyal, learned Standing Counsel, CGST for the respondent nos. 2 – 5. 2. Mr. D. Mazumdar, learned Additional Advocate General, Assam who was requested to render assistance in the case by the Order dated 13.05.2022, is also present. 3. Pursuant to a Show Cause Notice dated 16.04.2019 in Form GST REG-17, the registration of the pet...
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SRI MOHAN MECH vs. UNION OF INDIA & OTHERS


(Gauhati High Court | Mar 18, 2025)

JUDGMENT & ORDER [ORAL] The petitioner has approached this Court by the instant writ petition, preferred under Article 226 of the Constitution of India, on the premise that his GST Registration under the Central Goods and Services Tax [CGST] Act, 2017 has been cancelled by an Order dated 24.02.2023 pursuant to issuance of a Show Cause Notice dated 15.01.2023. The assail is made inter-alia on the grounds that the manner in which the GST Registration has been cancelled is arbitrary and ...
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MONORANJAN SAIKIA vs. UNION OF INDIA & OTHERS


(Gauhati High Court | Mar 18, 2025)

JUDGMENT & ORDER [ORAL] The petitioner has approached this Court by the instant writ petition, preferred under Article 226 of the Constitution of India, on the premise that his GST Registration under the Central Goods and Services Tax [CGST] Act, 2017 has been cancelled by an Order dated 05.02.2024 pursuant to issuance of a Show Cause Notice dated 14.11.2023. The assail is made inter-alia on the grounds that the manner in which the GST Registration has been cancelled is arbitrary and ...
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24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)