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M/S. MACRO MEDIA DIGITAL IMAGING 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. Macro Media Digital Imaging Pvt. Ltd., (called as the ‘Applicant’ hereinafter), # 32/1, Visweswaraiah Indl. Estate, KIADB Road, Mahadevapura, Bengaluru Urban -560 048, Karnataka, having GSTIN number 29AABCM9451F1ZA, have filed an application for Advance Ruling under Section 97 of CGST Act,2017 & KGST Act, 2017 read with Rul...
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PRAG POLYMERS


(Authority for Advance Ruling, Uttar Pradesh | Feb 14, 2020)

PROCEEDING OF THE AUTHORITY FOR ADVANCE RULING U/s. 98 OF THE GOODS AND SERVICES TAX ACT, 2017 Sub:- GST ACT, 2017 - Advance Ruling U/s 98 - liability to tax under GST Act in respect to application filed by M/s. Prag Polymers, B-1 & A-40/41, Talkatora Industrial Estate, Lucknow- 226 011. - Order- Reg. 1). M/s. Prag Polymers, B-1 & A-40/41, Talkatora Industrial Estate, Lucknow (here in after called 'the applicant') is a registered assessee under GST having GSTN: 09AAVFP...
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INTEGRATED CONSTRUCTIVE SOLUTIONS vs. ACST & E-CUM-PROPER OFFICER, CHAMBA CIRCLE


(First Appellate Authority, Himachal Pradesh | Feb 14, 2020)

At the outset, I would like to make it clear that the provisions of both the Himachal Pradesh Goods and Services Tax Act, 2017 and Central Goods & Services Tax Act, 2017 (hereinafter referred to as HPGST and CGST Act respectively) are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the HPGST Act would also mean a reference to the corresponding similar provisions under the CGST Act. 2. This appe...
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At the outset, I would like to make it clear that the provisions of both the Himachal Pradesh Goods and Service Tax Act, 2017 and Central Goods & Service Act, 2017 (hereinafter referred to as HPGST and CGST Act respectively) are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the HPGST Act would also mean a reference to the corresponding similar provisions under the CGST Act. 2.  This appeal ha...
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MAHALAKSHMI PACKAGERS MANUFACTURE vs. ACST & E-CUM-PROPER OFFICER, PAONTA CIRCLE-II


(First Appellate Authority, Himachal Pradesh | Feb 14, 2020)

At the outset, I would like to make it clear that the provisions of both the Himachal Pradesh Goods and Services Tax Act, 2017 and Central Goods and Services Tax Act, 2017 (hereinafter referred to as HPGST and CGST Act respectively) are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the HPGST Act would also mean a reference to the corresponding similar provisions under the CGST Act. 2.  This appea...
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M/S. ASCENDAS SERVICES (INDIA) PVT. LTD.


(Appellate Authority for Advance Ruling, Karnataka | Feb 14, 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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The petitioner was registered under the erstwhile Service Tax/Value Added Tax (in short 'VAT')/Central Sales Tax (CST) regimes and had certain unutilised amounts to its credit. With the coming into force of the Goods and Service Tax Act, the credits as aforesaid were liable to be transitioned and carried forward for which purpose a Form in TRAN-1 and 2, was to be uploaded in the portal of the Department. The last date stipulated as per Rule 117 of the Central Goods and Service Tax Rul...
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ORDER Petitioner has filed this petitioner under Section 439 Code of Criminal Procedure, 1973 seeking regular bail in File No. DGGI/JZU/INU/GST/02/18-19 filed by the Directorate General of GST Intelligence, Jaipur Zonal Unit for offences under Sections 132(1), (b), (c), (f), (h), (j) and (k) read with Section 132(1)(i) of Central Goods and Services Tax Act, 2017. Learned counsel for the petitioner has submitted that the petitioner has been falsely involved in this case. Petitioner is ...
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1. The present Misc. Civil Applications have been filed by the applicants – original respondents praying for review of the judgement and order dated 06.09.2019 passed by this Court in the main writ applications being the Special Civil Applications Nos. 5758, 5759, 5760 and 5762 of 2019 allowing all the four writ applications on the ground that the same is per incuriam. 2. Since the issues raised in all the captioned Miscellaneous Applications are same, those were heard analogously a...
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Heard the learned counsel for the parties. 2. By this Petition, the Petitioner has challenged the order dated 1 January 2020 cancelling the registration of the Petitioner under the Central Goods and Services Tax Act, 2017. 3. The Petitioner was issued a show cause notice on 28 December 2019 as to why the Petitioner’s registration should be not cancelled. The reason in the show cause was thus :   “1) You have filed GSTR 3B returns up to Oct 2019 in which you have s...
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21
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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)).