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ORDER UPON hearing the counsel, the Court made the following Delay condoned. We do not find any merit in the present special leave petition, as we have already dismissed SLP (C) No. 7903/2025, titled “Central Board of Indirect Taxes and Customs v. M/s Aberdare Technologies Private Limited and Ors.”. However, it appears that on account of mistakes or errors getting noticed on the input tax credit, and the input tax credit being subsequently denied to the purchaser, ...
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LOVKESH KUMAR vs. UNION OF INDIA


(Supreme Court | Mar 21, 2025)

ORDER Leave granted. This appeal challenges the order dated 10.02.2025 passed by the High Court Judicature for Rajasthan at Jaipur, in S.B. Criminal Bail Cancellation Application No. 110/2024. The appellant Lovkesh Kumar has been booked for a crime registered in File No. DGGI/INV/GST/3480/2023/-Gr.H-O/o ADG-DGGI-ZUJaipur at DGGI Jaipur on 25.10.2023 under Sections 132(1)(c) and 132(1)(f) of the Central Goods and Services Tax Act, 2017 [“CGST Act”]. By order dated 0...
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Delay condoned. We are not inclined to interfere with the impugned judgment which is, in fact, just and fair, as there is no loss of revenue. Hence, the present special leave petition is dismissed. The petitioner, Central Board of Indirect Taxes and Customs, must re-examine the provisions/timelines fixed for correcting the bonafide errors. Time lines should be realist as lapse/defect invariably is realized when input tax credit is denied to the purchaser when benefit of tax paid is d...
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ORDER UPON hearing the counsel the Court made the following. 1. The subject matter of challenge before the High Court was an order of provisional attachment of bank account of the petitioner passed by the Commissioner under Section 83 of the Central Goods and Services Tax Act, 2017 (for short “the CGST Act”). The challenge before the High Court failed. In such circumstances, the petitioner is here before this Court with the present petition. 2. Today, when the matter w...
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GAUTAM GARG vs. UNION OF INDIA


(Supreme Court | Feb 28, 2025)

ORDER Leave granted. This appeal challenges the judgment and order dated 03.12.2024 passed by the High Court of Judicature for Rajasthan Bench at Jaipur in S.B. Criminal Bail Cancellation Application No. 168 of 2023. The appellant herein has been booked for the crime registered pursuant to Case No. DGGI/INV/GST/3480/2023-Gr.H-C-0/F DG-DGGI-ZU- Jaipur dated 25.10.2023 with respect to offence punishable under Section 132(1)(c) of the Central Goods and Services Tax Act, 2017 (for sho...
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ORDER PER 1. Delay condoned. 2. Having heard the learned counsel appearing for the petitioners and having gone through the materials on record, we see no reason to interfere with the impugned judgment and order passed by the High Court. 3. The Special Leave Petition is, accordingly, dismissed. 4. Pending application(s), if any, shall stand disposed of. ...
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SANJIV KHANNA , CJI. Leave granted. 2. The fountainhead of legal controversy regarding the power to arrest under the Customs Act, 19621 and the Central Goods and Services Tax Act, 2017,2 stems from the decision of a three Judge Bench of this Court in Om Prakash and Another v. Union of India and Another. (2011) 14 SCC 1 Before this decision, offences under the Customs Act were treated as non-bailable and once arrested, the accused would be detained for a few months ...
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ORDER UPON hearing the counsel the Court made the following. 1. Heard Mr. N. Venkataraman, the learned Additional Solicitor General appearing for the Revenue and Ms. Anuradha Dutt, the learned counsel appearing for the respondents. 2. Delay condoned. 3. The High Court while allowing the Writ Petitions filed by the respondents, quashed the show cause notices issued by the Revenue seeking recovery of Rs.3731 Crore holding as under in Paras 32 and 33 respectively:- “32....
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ORDER 1. By these writ petitions, the petitioners seek quashing of the show cause notices issued by the State Tax Officer and the Office of the Commissioner of Commercial Taxes, Goa to the extent it raises a demand for alleged short-payment of goods and service tax for the financial year 2017-2018 with interest and penalty thereupon by, inter alia, considering the entire sum of monies bet upon by the customers of the casino as being the total value of the supply undertaken by the petition...
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ORDER UPON hearing the counsel the Court made the following. 1. Delay condoned. 2. Having heard the learned counsel appearing for the petitioner and having gone through the materials on record, we see no good reason to interfere with the impugned order passed by the High Court. 3. The Special Leave Petition is, accordingly, dismissed. 4. Pending applications, if any, also stand disposed of. ...
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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)