Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

GST Case Laws


1
TaxReply Citation TAXREPLY
Court
High Court
State
Search by Related Tags
  OR

  OR

  OR
Date (From)
Date (To)
Name of Party
Text Search
Active Filters:
State - Odisha ✔

  374 Results

SHREYANS LOGISTICS PRIVATE LIMITED


(Authority for Advance Ruling, Odisha | May 23, 2025)

Subject: M/s Shreyans Logistics Private Limited(herein after referred to as the ‘Applicant’) having principal place of business/registered office/corresponding address at 2nd Floor, B/1482, Sector 6, C.D.A, Cuttack, Odisha, 753015 bearing GSTIN 21AAKCS7924C1ZJ has filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the OGST Act, 2017 in FORM GST ARA-01 discharging fee of Rs. 5,000/- each under the CGST Act and the SGST Act. 1.0 The....
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
Short Summary:
The court held that the authority had valid jurisdiction under the GST Act, 2017 to impose penalty and redemption fine for the shortage of stock detected during a search and seizure operation, even th..... Subscribe to Read more
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
Short Summary:
The court quashed an ex parte GST assessment order that disallowed input tax credit (ITC) claimed by a wholesaler dealing solely in kerosene oil under the Public Distribution System (PDS). The petitio..... Subscribe to Read more
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
Short Summary:
The court heard a writ petition challenging an order passed under Section 74 of the CGST/OGST Act, which disallowed input tax credit (ITC) based on allegations of bogus claims linked to a supplier who..... Subscribe to Read more
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
Short Summary:
The court set aside the appellate order which rejected the appeal solely on the ground of non-compliance with the mandatory pre-deposit requirement under Section 107(6) of the CGST Act. Noting that th..... Subscribe to Read more
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
Short Summary:
The court set aside the order canceling the petitioner’s GST registration on the ground that business was not conducted at the declared address, citing evidence submitted by the petitioner showing o..... Subscribe to Read more
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
Short Summary:
The court dismissed the writ petition challenging an ex-parte order issued under the OGST Act, 2017 for the 2017-18 period. The petitioner claimed lack of reasonable hearing opportunity and non-commun..... Subscribe to Read more
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
Short Summary:
The court held that once a proceeding, such as an audit under the State Goods and Services Tax Act, has been initiated on a subject matter, no separate proceeding can be initiated by the Central Goods..... Subscribe to Read more
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
Short Summary:
The court upheld the rejection of the petition challenging the detention of a truck and subsequent penalty payment under the Odisha GST Act, 2017. The petitioner had paid the prescribed penalty on the..... Subscribe to Read more
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
Short Summary:
The court allowed the petitioner’s request to withdraw the pending writ petition, which had not yet been actively moved, granting permission to file a fresh petition with improved and more detailed ..... Subscribe to Read more
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in


  Hide
9
Jun
S
M
T
W
T
F
S
10 Jun

☑ Monthly | GSTR-7

GSTR-7 for the m/o May 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o May 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Jun

☑ Monthly | GSTR-1

GSTR-1 for the m/o May 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 Jun

☑ Monthly | GSTR-5

GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

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

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).