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State - Tamilnadu ✔

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COMMON ORDER Since the issue involved and the relief sought in both these Writ Petitions are identical in nature, the same were heard together and are disposed of vide this common order. 2. Challenging the impugned Show Cause Notices dated 18.02.2025 passed by the first respondent under Rule 100(2) and 142(1) (a) of CGST Act and also for consequential direction to the respondents to Unblock the negatively blocked Input Tax Credit. 3. It is submitted by the learned counsel for the ...
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UNION OF INDIA vs. INDRA INDUSTRIES, RANIPET


(Madras High Court | Apr 9, 2025)

COMMON ORDER These OPs have been filed under Section 34 of the Arbitration and Conciliation Act, 1996 (in short "the Act') challenging the respective arbitral awards. Excepting for O.P.No.128 of 2024, the other OPs have been filed by Integral Coach Factory (ICF), the respondent in the arbitration. 2. In O.P.No.128 of 2024, the petitioner therein, who was the claimant in the arbitration, was unsuccessful in the arbitration, as their claim for enforcement of the statutory varia...
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ORDER This writ petition has been filed to direct the 2nd respondent to consider the representation dated 03.10.2022 and sanction the refund of IGST Rs. 18,78,728 paid on export of goods vide Shipping Bill no.2481515 dated 17.06.2021 within a specific time frame as may be specified by this Court along with applicable interest as per Section 56 of CGST Act, read with Rule 96 of CGST Rules, 2017. 2. Ms.Revathi Manivannan, learned Senior Standing counsel, takes notice on behalf of the re...
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ORDER This Writ Petition has been filed seeking to quash the impugned proceedings of the second respondent in ASMT-13 in GSTIN. 33ANJPM3606L1ZX / 18-19 for the Tax Period October 2018 - March 2019 dated 26.12.2020. 2. With the consent of both sides, this Writ Petition is disposed of, at the admission stage itself. 3. The case of the petitioner is that he failed to file the monthly returns in GSTR - 3B for the months from October 2018 to March 2019 within the due date. Therefore, t...
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COMMON ORDER These writ petitions have been filed against the impugned show cause notice dated 19.09.2023 and the impugned Audit Report dated 31.01.2023. 2. The learned counsel for the petitioner would submit that in this case, the Audit Memo was issued on 09.11.2022, wherein the petitioner was directed to furnish their reply within a period of two working days. Subsequently, the respondent had finalized the draft Audit report on 14.11.2022, which was approved in Monthly Audit Monitor...
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JUDGMENT G.R.SWAMINATHAN, J. Heard both sides. 2. The case on hand involved the filing of TRAN-1 declaration in the web portal maintained by the appellants department. Section 140 of CGST Act 2017 enables transition of Input Tax Credit standing in the account of assessee under TNVAT Act into GST Regime. The statute however prescribed an outer time limit of 90 days with effect from 01.07.2017 to file TRAN-1 declaration form. 3. We can take judicial notice of the fact ...
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JUDGMENT HON'BLE CHIEF JUSTICE WMP No.8682 of 2025 filed to condone the delay of 86 days in filing the appeal and WMP No.8684 of 2025 filed to condone the delay of 540 days in paying deficit Court fees stand allowed. 2. The appeal impugns an order dated 9 March 2023 passed by the learned Single Judge, in which paragraphs 2 to 6 read as under: “2. The petitioner has, in respect of the returns for a few months during the period 2017~18, admittedly, committed certain er...
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JUDGMENT G.R.SWAMINATHAN, J. Heard both sides. 2. The case on hand involved the filing of TRAN-1 declaration in the web portal maintained by the appellants department. Section 140 of CGST Act 2017 enables transition of Input Tax Credit standing in the account of assessee under TNVAT Act into GST Regime. The statute however prescribed an outer time limit of 90 days with effect from 01.07.2017 to file TRAN-1 declaration form. 3. We can take judicial notice of the fact ...
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TIRUPPUR CITY MUNICIPAL CORPORATION


(Authority for Advance Ruling, Tamilnadu | Mar 27, 2025)

1. Any appeal against this Advance Ruling order shall lie before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai as under Sub-Section (1) of Section 100 of CGST Act / TNGST Act 2017, within 30 days from the date on the ruling sought to be appealed is communicated. 2. In terms of Section 103 (1) of the Act, Advance Ruling pronounced by the Authority under Chapter XVII of the Act shall be binding only- (a) on the applicant who had sought it in respect of any matter ...
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ISRO PROPULSION COMPLEX


(Authority for Advance Ruling, Tamilnadu | Mar 27, 2025)

1. Any appeal against this Advance Ruling order shall lie before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-Section (1) of Section 100 of CGST Act 2017/TNGST Act 2017, within 30 days from the date on which the ruling sought to be appealed is communicated. 2. In terms of Section 103(1) of the Act, Advance Ruling pronounced by the Authority under Chapter XVII of the Act shall be binding only- (a) On the applicant who had sought it in respect of any ma...
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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)