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

  13,262 Results

The present writ petition is filed under Articles 226 & 227 of the Constitution of India being aggrieved by the order dated 25.01.2020 passed by the respondent Assistant Commissioner, State Tax Anti Evasion Bureau, Jabalpur, whereby a penalty on the petitioner has been imposed. Learned counsel for the petitioner submitted that the said order has been passed by the said authority without giving reasonable opportunity of hearing to the petitioner to defend and place his case before it. ...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
1. The present application is filed under Section 439 of the Code of Criminal Procedure, 1973, for regular bail in connection with an offence registered vide F.No.IV/1625/ PI/Zikshoo/ Impex/201920/ Gr.VI issued by Inspector of CGST & CE, Commissioner of Central Goods & Service Tax, Gandhinagar for the offence punishable under Section 132(1)(b) of CGST Act, 2017. 2. Learned Advocate appearing on behalf of the applicant submits that considering the nature of the offence, the applica...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

M/S. MANIPAL ENERGY & INFRATECH LTD.


(Appellate Authority for Advance Ruling, Karnataka | Feb 17, 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 ...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

M/S. DEC INFRASTRUCTURE AND PROJECTS (I) PVT. LTD.


(Authority for Advance Ruling, Andhra Pradesh | Feb 17, 2020)

(Under Sub-Section (4) of Section 98 of Central Goods and Services Tax Act, 2017 and Sub-Section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017) 1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/s DEC Infrastructure and Projects (I) Pvt. Ltd., (hereinafter referred to as applicant), registered under the Goo...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

M/S. CMC VELLORE ASSOCIATION


(Authority for Advance Ruling, Andhra Pradesh | Feb 17, 2020)

(Under Sub-Section (4) of Section 98 of Central Goods and Services Tax Act, 2017 and sub-section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017) 1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/s CMC Vellore Association, (hereinafter referred to as applicant), registered under the Goods & Services Tax....
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
The contentions raised in this writ petition have been confronted by argument with regard to the fact that the demand raised in the assessment order Ext.P1 is not in accordance with the provisions of Section 62 read with Section 44 of the GST Act. Learned Counsel for the petitioner submitted that by virtue of Section 62 (2), the assessee has an option of filing a valid return within 30 days from the date of passing of the assessment order, which would have the effect of withdrawal of the ...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
Heard Mr. M Kataki, learned counsel for the petitioner and Mr. SC Keyal, learned ASGI appearing for the Union of India. 2. The order dated 15.11.2019 of the Commissioner, GST, Dibrugarh is assailed in this writ petition. By the said order, a requirement for payment of ₹ 1,82,67,651/- on the petitioner M/S National Plywood Industries Limited was confirmed and further a penalty of ₹ 1,82,67,581/- was imposed under Rule 173Q (1) of the Central Excise Rules, 1944. The said order dated 15....
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

RR INDIA PVT. LTD. vs. UNION OF INDIA & ORS.


(Delhi High Court | Feb 17, 2020)

ORDER 1. The petitioner has preferred the present writ petition to seek the following reliefs:- “a) quash and set aside the impugned orders dated 6.2.2020, 2.12.2019 & 3.12.2019; b) declare Rule 159(5) of the Rules to the extent it specifies the time period of seven days as ultra-vires of the provisions of Section 83(1) of the Act; c) Issue a Writ of Mandamus or any other Writ, order or direction; d) to issue appropriate writ, order or direction, directing to rel...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

M/S. ENLIVENING TECHNOLOGIES PVT. LTD.


(Authority for Advance Ruling, Karnataka | Feb 17, 2020)

ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS & SERVICES TAX ACT, 2017 AND UNDER 98(4) OF THE KARNATAKA GOODS & SERVICES TAX ACT, 2017 1. M/s. Enlivening Technologies Pvt. Ltd., (called as the ‘Applicant’ hereinafter), 5th Floor, Varthur Main Road, Ramagondanahalli, Bengaluru - 560 066, Karnataka,, having GSTIN number 29AADCE7184P1ZT, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 & KGST Act, 2017 read with Rule 104 of CGST Ru...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

M/S. M.V. INFRA SERVICES PVT. LTD.


(Authority for Advance Ruling, Karnataka | Feb 17, 2020)

ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS & SERVICES TAX ACT, 2017 AND UNDER 98(4) OF THE KARNATAKA GOODS & SERVICES TAX ACT, 2017 1. M/s. M V Infra Services Pvt. Ltd., (called as the ‘Applicant’ hereinafter), M V House, #323, 13th Main, 18th Cross, Narayana Nagara I Block. BOOHBCS, Kanakapura Main Road, Doddakallasandra (Post), Bengaluru- 560 062, Karnataka., having GSTIN number 29AAHCM8620L1ZY, have filed an application for Advance Ruling under Section 97 of CGS...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in


21
May
S
M
T
W
T
F
S
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)).