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ORDER The short grievance of the petitioner/assessee is against the unilateral appropriation of a part of refundable amount in terms of the impugned FORM-GST-RFD-06 dated 13.06.2018 a copy whereof is at Annexure-A, to the arguable dues of other Assessment Year/s. 2. Learned Asst. Solicitor General of India, Shri C Shashikantha, on request having accepted notice for the respondents resists the writ petition making submission in justification of the impugned order. 3. Having heard t...
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1. The Writ Petitioners are again before this Court, contending that there are some inadvertent errors in the common judgment dated 20.11.2019 passed by this Court in Writ Petition (T) No. 77 of 2019 and connected cases, which necessitates review. 2. The contention of the Petitioners is that though the matter was heard exhaustively on different dates, some of the issues and vital submissions made in this regard were inadvertently lost sight of while passing this judgment. The specific cas...
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ABB INDIA LIMITED vs. UNION OF INDIA


(Gujarat High Court | Feb 11, 2020)

1. Rule, returnable forthwith. Mr.Ankit Shah, the learned standing counsel waives service of notice of rule for and on behalf of the opponent Nos.1 to 4 and Mr.Soaham Joshi, the learned Assistant Government Pleader waives service of notice of rule for and on behalf of the opponent No.5. 2. By this application, the applicant-original petitioner has prayed for the following reliefs: “A. Your Lordship be pleased to admit and allow the application; B. Pending hearing and final d...
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M/S. KARNATAKA CO-OPERATIVE MILK PRODUCERS FEDERAT..


(Appellate Authority for Advance Ruling, Karnataka | Feb 11, 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 provision...
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VAACHI INTERNATIONAL PVT. LTD.


(First Appellate Authority, Andhra Pradesh | Feb 10, 2020)

This is an appeal filed by M/s. Vaachi International Pvt. Ltd., Trading Unit No. 3/8, VSEZ, Duvvada, Visakhapatnam (hereinafter referred to as ‘Appellant’) against the tax orders passed by the Assistant Commissioner (ST), Gajuwaka Circle, Visakhapatnam Division (hereinafter referred to as ‘Assessing Authority’/for short ‘A.A.’) for the tax periods from July, 2017 to March, 2018 under CGST/APGST Act, 2017 in GSTIN : 37AABCV5897L1ZH vide his orders dated 2-5-...
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M/S. INFORMATICS PUBLISHING LTD.,


(Appellate Authority for Advance Ruling, Karnataka | Feb 10, 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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ORDER We do not intend to interfere with the order passed by the High Court of Judicature for Rajasthan, Jodhpur. However, we only stay that part of the order which has extended the deadline for submitting the returns. This is on the basis of Mr. Tushar Mehta, learned Solicitor General’s statement to this Court that only ₹ 200/- per day is being charged for the filing of late returns beyond 12.02.2020. He has also assured us that the authorities, both under the Central as well as ...
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RICH DAIRY PRODUCTS (INDIA) PVT. LTD.


(Appellate Authority for Advance Ruling, Tamilnadu | Feb 10, 2020)

Preamble 1. In terms of Section 102 of the Central Goods & Services Tax Act 2017/Tamilnadu Goods & Services Tax Act 2017(“the Act”, in Short), this Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer or the applicant within a period of six months from the date o...
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ORDER Heard learned counsel for the petitioner and learned counsel for the respondent State. 2. The petitioner is a transporter and on the relevant date, i.e., on 9.4.2018, the truck of the petitioner was intercepted in Jharkhand, while the goods were being transported from Delhi to Orissa. 3. It is the case of the petitioner that the e-way bill for inter-State transportation of the goods was introduced on 1.4.2018. The consignment was transported from Delhi on 6.4.2018 and it was...
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The petitioner before this Court has filed this present petition stating that they are registered for payment of GST and their registration number is 23ABOPA3541P1ZK. The petitioner has further stated that a show-cause notice was issued on 05.10.2019 on account of an allegation that the purchases made from the firms are bogus tax purchases and no input tax could have been availed on such bogus tax purchase. The petitioner has filed a reply to the show-cause notice, however, a raid has...
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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)).