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M/S. ATTICA GOLD PVT. LIMITED


(Authority for Advance Ruling, Karnataka | Mar 23, 2020)

ORDER UNDER SECTION 98(4) OF THE CGST TAX ACT, 2017 & UNDER 98(4) OF THE KGST ACT, 2017 1. M/s. Attica Gold Private Limited (hereinafter called the ‘Applicant’), having GSTIN number 29AANCA2059B1ZS, have filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 and Section 97 of the KGST Act, 2017, in FORM GST ARA-01 discharging the fee of ₹ 5,000-00 each under the CGST Act and the KGST Act. 2. The Applicant is a private limited company and is re...
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W.P.(CRL) 766/2020 1. This is a petition filed by the petitioner under Article 226 of the Constitution of India for issuance of the writ to safeguard the right to life, liberty, dignity & fair investigation and to examine the illegal acts of the CGST officials and to monitor the investigation of the case. 2. Ld. Counsel for the petitioner has prayed that records of the investigation be called from the office of the respondents and the court should examine the same on the touchston...
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SHRI VISHNU PROCESSORS vs. UNION OF INDIA AND OTHERS


(Punjab and Haryana High Court | Mar 20, 2020)

The writ petition is filed seeking quashing of panchnama, memo dated 9.7.2019 and for direction to the respondents to return all the documents and record seized on 9.7.2019. The brief facts are that officers of Director of Revenue Intelligence (for short, 'DRI') conducted a search on 9.7.2019 in the factory premises of the petitioner. The search was in connection with investigation going on for availing ineligible drawback and IGST by way of accumulating ITC by procuring fake purc...
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The Registration Certificate of the petitioner under the OGST Act & Rules made thereunder was cancelled on the ground of non-filing of return. Subsequently, the petitioner filed return along with tax with an application for revocation of the cancellation order. The said application was rejected on the ground that, the petitioner is liable to pay interest for the delayed payment. Learned counsel for the petitioner submits that the petitioner has also paid interest in the meantime. ...
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By way of this writ petition, petitioner has challenged the action of the opposite parties in not reimbursing the differential tax amount arising out of change in tax regime from Value Added Tax (VAT) to Goods and Service Tax (GST) with effect from 01.07.2017. Batch of writ petitions are being filed on this issue. The main issue involved in such matters is that the difficulty faced by the contractors due to change in the regime regarding works contract under GST. The grievance of the peti...
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Rule. Rule made returnable forthwith. Respondents waive service. Taken up for final disposal. 2. The Petitioner - Nelco Limited is a Company incorporated under the Companies Act. It supplies and undertakes various network-related services. Respondent No.1 is the Union of India. Respondent No.2 is the Central Board of Indirect Taxes. Respondent No.3 is the State of Maharashtra. Respondent No.4 is the Goods and Services Tax Council. Respondent No.5 is an officer exercising powers under the ...
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M/S. C. RAMAPPA


(Authority for Advance Ruling, Karnataka | Mar 20, 2020)

ORDER UNDER SECTION 98(4) OF THE CGST TAX ACT, 2017 & UNDER 98(4) OF THE KGST ACT, 2017 1. Sri. C. Ramappa, #2, Akshaya Nilaya, 1st Main, 1st Cross, Dooravani Nagar, Vijinapura, Bengaluru - 560 016., Karnataka, a un-registered person, have filed an application, under used ID 292000000317ARO, for Advance Ruling under Section 97 of CGST Act,2017 & KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01 discharging the fee of ₹ 5,000/- ea...
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M/S. OPTM HEALTH CARE PRIVATE LIMITED


(Authority for Advance Ruling, West Bengal | Mar 20, 2020)

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 Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within su...
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M/S. ABB INDIA LTD.


(Authority for Advance Ruling, West Bengal | Mar 20, 2020)

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 Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within su...
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M/S. SWITZ FOODS PRIVATE LIMITED


(Appellate Authority for Advance Ruling, West Bengal | Mar 19, 2020)

1. This Appeal has been filed by M/s. Switz Foods Pvt. Ltd. (hereinafter referred to as the Appellant) on 09.01.2020 against Advance Ruling 37/WBAAR/2019-20 dated 09/12/2019, pronounced by the West Bengal Authority Advance Ruling (hereinafter referred to as the WBAAR). 2. The Appellant, holding GSTIN No. 19AACS180NIZ3 is a manufacturer of confectionery products like cakes, rusks, patties etc. Some of its products have filling of cooked chicken, fish or eggs. 3. The Appellant...
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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)).