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State - West Bengal ✔

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SANTOSH KUMAR SAH vs. UNION OF INDIA


(Calcutta High Court | Apr 17, 2025)

JUDGMENT PER BISWAROOP CHOWDHURY, J: 1. This is an application under Section 439 of the Code of Criminal Procedure 1973/483 of the Bharatiya Nagarik Suraksha Sanhita 2023 filed by the petitioner who is in custody in connection with CR Case No. 530 of 2025 dated 31-03-2025 under Sections 132 (1) (c) read with 132 (5) of the Central Goods and Service Tax Act 2017, pending before the Learned Additional Chief Judicial Magistrate Siliguri Darjeeling. 2. It is the contention of the peti...
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ORDER CAN 1 of 2024 1. The instant application has been filed, inter alia, praying for modification of the order dated 14th August 2024 having regard to the amendment of Section 112(8) of the CGST Act, 2017 introduced by the Finance (No. 2) Act, 2024 (hereinafter referred to as the “Finance Act”) which received the assent of the President on 16th August 2024 and was published in the Gazette of India on that day itself. 2. Heard the learned advocates appearing for the r...
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ORDER 1. The affidavit-of-service filed in Court today be kept with the record. 2. Challenging the order of cancellation dated 26th September, 2023 cancelling the petitioner’s registration under the WBGST/CGST Act, 2017 (hereinafter referred to as the “said Act”) and the appellate order dated 30th October, 2024 passed by the appellate authority under Section 107 of he said Act rejecting the appeal on the ground of limitation, the present writ petition has been filed....
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1. Challenging the order passed under Section 73 of the Central/West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the “said Act”) dated 29th April, 2024, for the tax period April, 2018 to March, 2019, the instant writ petition has been filed. 2. The short point that falls for consideration in the present writ petition is whether respondents in the show cause dated 29th December, 2023 under serial no.3 having indicated that the ITC found reversible in pro...
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1. This intra court appeal is directed against the order dated 8th January, 2024 in WPA 25121 of 2023. 2. The said writ petition was filed by the appellant challenging an order of adjudication dated 27th July, 2023. 3. The learned Single Bench dismissed the writ petition on the ground that there are appellate remedy available and the writ petitioner has to avail such remedy. 4. Aggrieved by such finding, the present appeal has been filed. 5. The matter was heard by this court ...
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ORDER 1. The intra-court appeal is directed against an order by which learned Single Bench declined to grant any interim order but directed affidavits to be filed. During the pendency of the appeal there appears to have been subsequent developments which necessitated the appellant to file CAN/3/2025 to bring on record the show-cause notice which was issued to the appellant under section 129(1) of the WBGST Act, 2017 read with CGST Act, 2017. The appellant stated to have submitted a reply ...
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1. Challenging the order passed by the proper officer under Section 73 of the Central/West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the “said Act”) dated 24th November, 2023, an appeal was filed before the appellate authority under Section 107 of the said Act. 2. Simultaneously, with the filing of the appeal, the petitioners had also deposited the pre-deposit as is required for maintaining the appeal. 3. The appeal was dismissed by an order dated...
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RAJARSHI BHARADWAJ, J: 1. Learned Counsel appearing for the petitioner submits that the petitioner became a registered dealer under the West Bengal Goods and Services Tax Act, 2017, effective from July 1, 2017 and carried out business activities during the financial year 2017-18, procuring 11,876 MT of sugar and selling the entire stock by March 2018. However, due to significant financial losses in the financial year 2018-19, the petitioner ceased business operations in the State of West ...
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Judgment   Hiranmay Bhattacharyya, J.:- 1. This writ petition is at the instance of a registered person under the West Bengal Goods and Service Tax Act, 2017(for short “the 2017 Act”) and is directed against the order of the Additional Commissioner, State Tax, West Bengal, Siliguri Circle dated January 16, 2025 vide ARN No. AD1906240075450 thereby affirming the penalty order dated May 22, 2024 passed by the Proper Officer & Deputy Commissioner of State Tax, Bureau...
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JUDGMENT HIRANMAY BHATTACHARYYA, J.:- 1. This writ petition is at the instance of a registered person under the West Bengal Goods and Service Tax Act, 2017 (for short “the 2017 Act”) and is directed against the order of the Additional Commissioner, State Tax, West Bengal, Siliguri Circle dated November 14, 2014 vide Appeal Case No. GST/APP/174/2024-2025 thereby affirming the penalty order dated May 22, 2024 passed by the Proper Officer & Deputy Commissioner of State Ta...
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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)