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ORDER Heard on IA No. 10130 / 2024 , application for modification of the order dated 23.9.2024 passed in WP No. 26495 / 2023. By the aforesaid order the writ petition was allowed with the direction to the respondent No.2 to pay the difference of GST amount to the petitioner, which is 6% (18%-12% GST), paid from 1.1.2022 to 30.9.2022 by the petitioner, within a period of 3 months from the date of receipt of certified copy of the order, failing which the petitioner shall be entitled for...
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Y.M. MOTORS PRIVATE LIMITED vs. THE UNION OF INDIA


(Bombay High Court | Nov 25, 2024)

ORAL JUDGMENT: (PER M.S. SONAK J.) 1. Heard learned counsel for the parties. 2. Rule. The Rule is made returnable immediately with the consent of and at the request of the learned counsel for the parties. 3. The Petitioner challenges Appeal Order dated 10 April 2024 and Rectification Order dated 20 June 2024 made by the second Respondent rejecting the Petitioner’s Appeal and Rectification Application on the ground that the board resolution filed along with the Appeal mem...
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TANUJA JANGIR.


(Authority for Advance Ruling, Rajasthan | Nov 22, 2024)

Note 1: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling, constituted under Section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. Note 2: At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar...
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IA ORDER (PER : HONOURABLE Mr.  JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Paresh Dave for the applicants-original petitioners, learned advocate Mr. Siddharth Dave and learned advocate Mr. C.B. Gupta for the respective respondents. 2. It was submitted by learned advocate Mr. Dave for the applicants that after the order passed by this Court on 19th September, 2024 reserving the matter for judgment, GST Council in its 54th Meeting recommended to prospectively omit ...
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ORDER The present writ petition is filed challenging the proceeding dated 23.08.2024 on the ground that the impugned order suffers from non application of mind to the reply and the material furnished by the petitioner. 2. The petitioner is engaged in the manufacture and sale of cement and is registered under the GST Act and has paid appropriate taxes. The petitioner had filed the returns for the relevant period 2019-20 in Form GSTR-3B, GSTR-9 and GSTR-1. However, during the course of ...
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ORDER CM APPL. 68101/2024 (Ex.) Allowed, subject to all just exceptions. The application is disposed of. W.P.(C) 16210/2024 & CM APPL. 68100/2024 (Stay) 1. The writ petitioner impugns the validity of a Show Cause Notice [“SCN”] dated 31 May 2024 with it being principally averred that the SCN relies on various material gathered in the course of a search including data alleged to have been extracted from electronic devices without complying with the procedure...
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ORDER CM APPL. 68076/2024 (Ex.) & CM APPL. 68077/2024 (Ex.) Allowed, subject to all just exceptions. The applications are disposed of. W.P.(C) 16194/2024 & CM APPL. 68078/2024 (Interim Stay) 1. This writ petition has been preferred seeking the following reliefs: “i) Issue a writ of mandamus or any other appropriate writ of direction to quash and set aside the impugned Show Cause Notice dated 03.09.2024 issued by respondent no 2 and allow to file a fresh a...
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ORDER The present Writ Petition is filed challenging the impugned order dated 16.03.2024 passed by the second respondent relating to the assessment year 2018-2019. 2. Mr.G.Nanmaran, learned Special Government Pleader (Taxes) takes notice on behalf of the respondents. 3. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 4. The petitioner is running a medical shop, a proprietorship business and is registered under Goods and...
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JUDGMENT The petitioner is a Company registered under Section 8 of the Companies Act, 2013 and is an entity registered under Section 12AA of the Income Tax Act, 1961. 99.99% of its shares are held by the Government of Kerala. According to the petitioner, the Government of Kerala started IT based education initiatives in the year 2001 through the ‘IT@School’ project to streamline and enhance digital education. According to the petitioner, in order to ensure the availability of ...
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BABA MINERALS vs. UNION OF INDIA & OTHERS


(Rajasthan High Court | Nov 22, 2024)

ORDER AVNEESH JHINGAN , J [ ORAL ] : - 1. This petition is filed seeking quashing of show cause notice dated 31.07.2024 bearing No. F.No.DGGI/INT/INTL/927/2023- GRA. 2. The brief facts are that the petitioner is a registered dealer under the Goods and Services Tax Act, 2017 (for short ‘the Act of 2017’). A show cause notice dated 31.07.2024 was issued by the Deputy Director, Office of Directorate General of Goods and Services Tax Intelligence, Jaipur Zonal Unit (for sh...
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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)