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


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

  12,903 Results

MANAS ENTERPRISES vs. STATE OF U.P. AND OTHERS


(Allahabad High Court | Nov 26, 2024)

ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard Mr. Rishi Raj Kapoor, learned counsel for the petitioner and Mr. Ravi Shanker Pandey, learned Additional Chief Standing Counsel for the State-respondents. 2. By means of present petition, the petitioner is, inter alia, praying for the following reliefs:- "i) Issue a writ, order or direction in the nature of certiorari quashing the order passed in Defective Appeal No. 28/18 dated 29.07.2019, passed by Respondent no. 2 u/s 107(1...
Summarize this case by TaxGPT in

BAMAPADA JANA


(Authority for Advance Ruling, West Bengal | Nov 26, 2024)

Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Tax Act, 2017 or West Bengal Goods and Services Tax Act, 2017 (hereinafter collectively called ‘the GST Act’), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Tax Act, 2017, within a period of thirty days from the date of communication of this Ruling, or withi...
Summarize this case by TaxGPT in

PADIYAR KRISHI SEWA KENDRA vs. UNION OF INDIA AND OTHERS


(Madhya Pradesh High Court | Nov 26, 2024)

ORDER PER: JUSTICE VIVEK RUSIA This petition is directed against the order dated 09.06.2022 passed by Superintendent, Customs & Central Excise, Jhabua (M.P.), whereby the registration of GST has been cancelled and dismissal of an appeal by Joint Commissioner, Indore vide order dated 29.05.2024 on the ground of limitation. 2. In the present petition, the petitioner has pleaded that he was issued a Show Cause Notice dated 21.11.2019 by respondent No.7 for cancellation of GST reg...
Summarize this case by TaxGPT in

HONEY ROSE VARGHESE vs. STATE OF KERALA & OTHERS


(Kerala High Court | Nov 25, 2024)

JUDGMENT The petitioner has approached this Court seeking the following reliefs : i. “Issue a writ in the nature of certiorari, or any other appropriate writ, order or direction, quashing Exhibit P1 Show Cause Notice; ii. Issue such other appropriate writ, direction or order as this Hon’ble Court may deem fit and necessary”. 2. The learned Senior Government Pleader submits that if any reply has been filed to the show cause notice, the same shall be considered...
Summarize this case by TaxGPT in
ORDER CM APPL. 68596/2024 (Ex.) Allowed subject to all just exceptions. The application is disposed of. W.P.(C) 16287/2024 1. The instant writ petition has been preferred seeking the following reliefs:- “i) Issue a writ of mandamus or any other writ, order or direction of like nature to the Respondents for compliance of the Order Passed by the Hon'ble High Court of Haryana and Punjab vide C.W.P. No. 25057 of 2021 dated 08.07.2022 to quashing the proceedings u...
Summarize this case by TaxGPT in

LAKSHMI PERIYASAMY vs. STATE TAX OFFICER & OTHER


(Madras High Court | Nov 25, 2024)

ORDER The present writ petition has been filed challenging the order of the first respondent in GSTIN:33AUHPP1146M1ZH dated 30.03.2022 for the tax period 12/2020-12/2020 of the financial year 2020/2021, on the limited ground that impugned order has been made in the name of a dead person, namely, one S.Periyasamy, husband of the petitioner. 2. It is submitted by the learned counsel for the petitioner that one Periyasamy passed away on 17.11.2020 in support thereof a death certificate w...
Summarize this case by TaxGPT in
PC:- 1. Heard learned counsel for the parties. 2. The petitioners, in the shipping bills filed by them applied for refund. Since this refund was not processed, the petitioners addressed letters dated 06 January 2020, 25 May 2021, 18 August 2021 and 08 April 2024 for refund along with interest on such refund amounts. However, till date, the competent authority has not processed and disposed of these applications for refund and interest. Hence, the petitioners have filed this petition s...
Summarize this case by TaxGPT in
ORAL ORDER:- 1. Heard learned counsel for the parties. 2. Rule. The rule is made returnable immediately at the request of and with the consent of learned counsel for the parties. 3. This Petition challenges the show-cause notice dated 21st September 2023 issued by the 4th Respondent. During the pendency of this Petition, the show-cause notice was disposed of by the 4th Respondent by making an order dated 28th December 2023. 4. The Petitioner has now filed an Interim Applicatio...
Summarize this case by TaxGPT in
ORDER 1. Heard learned counsel appearing for the parties. 2. The main issue involved in this writ petition relates to the cancellation of petitioner’s registration on the ground of non-filing of return. Petitioner submits that after the cancellation of its registration, it has paid all the revenue due and further agrees to pay any revenue due which is required to be paid for restoring its registration and relies on a judgement dated 09.04.2024 passed by the Hon’ble Chief J...
Summarize this case by TaxGPT in
ORDER PER 1. This writ petition has been preferred impugning the order dated 26 April 2024 pertaining to the tax period of July 2018 to March 2019. In terms thereof, the respondents have proceeded to conclude and finalize an exercise referable to Section 73 of the Central Goods and Services Tax Act, 2017. 2. From the facts which stand disclosed on the record, we gather that the respondents had initiated a special audit in respect of the affairs of the petitioner. Upon conclusion of th...
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)