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SH. NARESH K. KHETAN vs. M/S AZEAGAIA DEVELOPMENT PVT. LTD.


(National Anti Profiteering Authority | May 5, 2020)

ORDER 1. The present Report dated 24.09.2019 has been received from the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP) after a detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the present case are that the Applicant No. 1 had filed an application dated 21.01.2019 (Annex-1) before the Standing Committee on Anti-profiteering, under Rule 128 of the Central Goods and Services Tax Rules, 2017 alleging...
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1. All the four writ petitions seek identical relief in the nature of a writ of Mandamus directing the respondents to permit the petitioners to avail input tax credit of the accumulated CENVAT credit as of 30th June, 2017 by filing declaration Form TRAN-1 beyond the period provided under the Central Goods and Services Tax Rules, 2017 (hereinafter, the “CGST Rules”). Additionally, petitioners also assail Rule 117 of the CGST Rules on the ground that it is arbitrary, unconstitut...
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PARESH NATHALAL CHAUHAN vs. STATE OF GUJARAT


(Gujarat High Court | May 5, 2020)

1. This application is filed seeking bail under Section 439 of the Code of Criminal Procedure, 1973 ( for short ‘Cr.P.C’) in respect of the offence punishable under Section132(1)(b)(c) of the Central Goods and Services Tax Act, 2017 for which complaint being File No. CCST/DCST/ENF-CO/AC-1/Paresh Chauhan Case/ 2019-20 / B-42 came to be registered with office of Chief Commissioner of State Tax, Gujarat State, Ahmedabad. 2. The petitioner has been arrested for the offence punisha...
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1. Bharti Airtel Limited (hereinafter referred to as ‘Petitioner’) has preferred the present petition under Article 226 of the Constitution of India impugning inter alia, Rule 61 (5) of the GST Rules, Form GSTR- 3B and Circular No. 26/26/2017-GST (hereinafter referred to as the ‘impugned circular’) dated 29.12.2017 as ultra vires the provisions of Central Goods and Services Tax Act, 2017 (CGST Act) and contrary to Articles 14, 19 and 265 of the Constitution of India. T...
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M/S. MACRO MEDIA DIGITAL IMAGING PRIVATE LIMITED


(Authority for Advance Ruling, Tamilnadu | May 4, 2020)

Note: Any appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain pro...
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M/S. ICU MEDICAL LLP


(Authority for Advance Ruling, Tamilnadu | May 4, 2020)

Note: Any appeal against this Advance Ruling order shall lie before the Tamil Nadu State Appellate Authority for Advance Rulings, Chennai as under Sub-Section (1) of CGST Act / TNGST Act 2017, within 30 days from the date on the ruling sought to be appealed is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless...
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M/S. GOURMET POPCORNICA LLP


(Authority for Advance Ruling, Tamilnadu | May 4, 2020)

Note: Any appeal against this Advance Ruling order shall lie before the Tamil Nadu State Appellate Authority for Advance Rulings, Chennai as under Sub-Section (1) of CGST Act / TNGST Act 2017, within 30 days from the date on the ruling sought to be appealed is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless...
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THE NURSERYMEN CO-OPERATIVE SOCIETY LTD.


(Appellate Authority for Advance Ruling, Karnataka | May 4, 2020)

PROCEEDINGS (Under Section 101 of the CGST Act, 2017 and the KGST Act, 2017) 1. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the ...
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MAARQ SPACES PRIVATE LIMITED


(Appellate Authority for Advance Ruling, Karnataka | May 4, 2020)

PROCEEDINGS (Under Section 101 of the CGST Act, 2017 and the KGST Act, 2017) 1. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the ...
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BIOCON LIMITED (DTA)


(Authority for Advance Ruling, Karnataka | May 4, 2020)

ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 UNDER 98(4) OF THE KGST ACT, 2017 1. M/s Biocon Limited (DTA), (called as the ‘Applicant’ hereinafter), 20th K.M., Hosur Road, Electronic City, Bengaluru-560 100, Karnataka, having GSTIN number 29AAICM3930G1ZD, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules 2017 86 Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules 2017, in FORM GST ARA-01 discharging th...
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18
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20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).