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


2
TaxReply Citation TAXREPLY
Court
High Court
State
Search by Related Tags
  OR

  OR

  OR
Date (From)
Date (To)
Name of Party
Text Search
Text Search option
Active Filters:
Court - HC ✔
Patna High Court ✔

  241 Results

ANIL KUMAR SINGH vs. THE UNION OF INDIA & OTHERS


(Patna High Court | Apr 18, 2025)

CAV JUDGMENT (PER: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD) In this writ application, the petitioner has prayed for the following reliefs:- “i. For the issuance of appropriate writ/writs, order/orders, direction/directions in the nature of certiorari to quash the Demand cum show cause notice bearing no. C.No. V(44)01/SCN/Pur. Div/Anil Kumar Singh/2022/506 dated 19.04.2022 (Annexure P/2) issued by the Respondent Assistant Commissioner whereby and where under the Petitione...
Summarize this case by TaxGPT in
JUDGMENT ( Per : HONOURABLE MR. JUSTICE P. B. BAJANTHRI ) In these bunch of petitions, petitioners are stated to be registered dealers. They had claimed Input Tax Credit (for short ‘ITC’) under Section 16 (2) of the Central Goods and Services Tax Act, 2017 (for short ‘CGST Act’) / Bihar Goods and Services Tax Act, 2017 (for short ‘BGST Act’) for a particular period and their claims have been rejected by the Deputy Commissioner of State Tax, Patliput...
Summarize this case by TaxGPT in
ORDER ( Per : HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD ) Heard learned counsel for the petitioner, learned ASG for respondent no.5 and learned GP-7 for respondent nos. 6 to 9. 2. This writ application has been filed seeking the following reliefs :- “(i) For Quashing of Order Dated 20.05.2024 passed under Section 74(9) of BGST Act 2017 read with Section 20 of IGST Act, 2017 by Respondent No. 8 for the Financial Year 2017-2018, whereby and whereunder an amount of Rs.13,...
Summarize this case by TaxGPT in
ORDER Heard learned senior counsel for the petitioner and learned counsels for Union of India (DRI). 2. The petitioner has prayed for regular bail in a case registered for the offence punishable under section 132(1) of the Central Goods and Service Tax Act (CGST), 2017 under Clause(a) or Clause (b) or Clause(c) or Clause (d) of the said section 132(5). 3. The case of the prosecution is that Senior Intelligence Officer of Directorate General of GST Intelligence Zonal Unit, Patna ma...
Summarize this case by TaxGPT in
ORDER ( Per : HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD ) In course of hearing of the writ application, Dr. K.N. Singh, learned Additional Solicitor General assisted by Mr. Anshuman Singh, learned Senior Standing Counsel for the CGST and CX has, at the outset raised an issue. It is submitted that one Mr. Gopal Yadav is the deponent in this case. In paragraph ‘1’ of the affidavit, he has stated that he is Manager-cum-Authorized Representative of the petitioner no. 3 firm ...
Summarize this case by TaxGPT in
ORDER ( Per : HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD ) Heard Ms. Archana Sinha, learned Senior Counsel for the petitioner and Dr. K.N. Singh, learned Additional Solicitor General assisted by Mr. Anshuman Singh, learned Senior Standing Counsel for the Central GST and CX. 2. This writ application has been preferred seeking the following reliefs:- “(i) To issue an appropriate order/direction in the nature of certiorari for quashing of order dated 20.03.2024 passed by R...
Summarize this case by TaxGPT in
JUDGMENT ( Per : HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD ) Mrs. Archana learned Senior counsel for the petitioner and Mr. Anshuman Singh, learned Senior standing counsel for the CGST and CX and Mr. Vikash Kumar, Standing counsel for the State. 2. This writ petition has been preferred seeking the following reliefs : That the Present Writ Petition is being filed for the following reliefs: i) For direction upon the Respondent Commissioner of State Tax, Department of State...
Summarize this case by TaxGPT in
ORAL ORDER (PER: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD) Heard learned counsel for the petitioner and learned Standing Counsel No. 11 for the State. 2. This writ application has been preferred seeking the following reliefs: (I) For issuing of writ of certiorari or any other appropriate writ quashing/ setting aside the Order for Demand vide Case Id/ARN: AD100524005085S dated 14.05.2024 Process No-Nil dated 26.08.2024 (as contained in Annexure-P2) and summary of the Order v...
Summarize this case by TaxGPT in
JUDGMENT ( Per : HONOURABLE MR. JUSTICE P. B. BAJANTHRI ) In the instant petition, petitioner has prayed for the following relief(s): (i) For issuance of an appropriate writ/writs in the nature of Certiorari to quash and set aside the order dated 17.11.2023 passed under G.S.T. Act by the respondent no.3 i.e. the Assistant Commissioner C.G.S.T & Central Excise, Vaishali Division, Hajipur in C.N. IV(06)428-AE/P.K. Upmanyu/west – SCN/Muz/2021-22 confirming the demand of ser...
Summarize this case by TaxGPT in
ORDER ( Per : HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD ) Heard Mr. Gautam Kejriwal, learned counsel for the petitioner and Dr. K.N. Singh, learned ASG assisted by Mr. Anshuman Singh, learned Senior Standing Counsel for the CGST and CX. 2. This writ application has been preferred seeking the following reliefs:- “(i) For quashing of the ex parte order dated 13.03.2024 passed by Sri. P.K. Katiyar, the Learned Principal Commissioner, Central GST and Central Excise, Patna ...
Summarize this case by TaxGPT in


24
Apr
S
M
T
W
T
F
S
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)