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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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Petitioner, a Public Limited Company engaged in the execution of work contract with Cochin Shipyard, has approached this Court challenging the proceedings initiated under Section 129(3) of the Central Goods Service Tax Act, 2017 (hereinafter referred to as 'CGST Act', for short). Exts.P4, P4(a) and P4(b) notices were issued on the premise that the already purchased cranes working in Orissa were entrusted to the transporter - M/s.Zinka Logistics Solutions Pvt.Ltd for transportation...
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ORDER 1. Having heard the learned advocates for the parties and upon perusing the instant writ petition, it appears that the writ petitioner is seeking, inter alia, the following reliefs: "(I) Issue a writ, order or direction in the nature of certiorari quashing the detention order under Section 129(1) dated 07.01.2020, as well as, demand order of tax, as well as, penalty dated 07.01.2020 in form MOV07 of the CGST Act under Section 129(3) of the CGST Act readwith S...
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ORDER 1. The present Report dated 28.08.2019 has been received from the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the present case are that the Standing Committee on Anti-Profiteering vide the minutes of its meeting held on 11.03.2019 had forwarded an application dated 21.02.2019 filed by the Applicant No. 1, to the DGAP. The Applicant N...
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M/S. UNITY TRADERS


(Authority for Advance Ruling, Madhya Pradesh | Feb 10, 2020)

PROCEEDINGS (Under sub-section (4) of Section 98 of Central Goods and Service Tax Act, 2017 and the Madhya Pradesh Goods & Service Tax Act, 2017) 1. The present application has been filed u/s 97 of the Central Goods and services Act, 2017 and MP Goods and services Act, 2017 (hereinafter also referred to CGST Act and SGST Act respectively) on 12.11.2019 by M/s Unity Traders, Jabalpur, M.P. (hereinafter referred to as the Applicant). The applicant registered with GSTN number 23...
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SAKSHI JHAJHARIA


(Authority for Advance Ruling, West Bengal | Feb 10, 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. CARTUS INDIA PRIVATE LTD.


(Appellate Authority for Advance Ruling, Karnataka | Feb 9, 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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M/S. VERTIV ENERGY PRIVATE LIMITED


(Appellate Authority for Advance Ruling, Maharashtra | Feb 7, 2020)

PROCEEDINGS (under Section 101 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act. The present appeal has be...
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[1] Present Review Application under Order XLVII Rule 1 of the Code of Civil Procedure has been filed by the applicantrespondent No. 4, seeking review of the final judgment and order dated 25.11.2019 (Annexure A-1) passed by this Court, whereby the writ petition bearing CWP No. 32868 of 2019 was allowed in terms of the CWP No. 30949 of 2018, decided on 04.11.2019, titled “Adfert Technologies Pvt. Ltd. Versus Union of India and others”&n...
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BOBBY O.S. vs. STATE OF KERALA


(Kerala High Court | Feb 7, 2020)

The petitioner challenges Exts.P6 and P7 orders issued by the 2nd respondent as illegal and without jurisdiction. Ext.P6 is an order of detention made under Section 129 (1) of CGST Act, 2017 and Ext.P7 order of demand. The petitioner contends that the subject matter of Exts.P6 and P7 is fully compliant with all the requirements of the Act and the petitioner was in a position to demonstrate within the time given by the authorities that E-Way Bill was generated and produced for inspection. Ther...
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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)).