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GOVIND AGARWAL vs. STATE OF U.P. AND ANOTHER


(Allahabad High Court | Feb 7, 2020)

ORDER 1. Heard Sri Anil Prakash, learned counsel for the applicant, and Sri B.A. Khan, learned A.G.A. for the State. 2. This anticipatory bail application (u/s 438 Cr.P.C.) has been moved seeking bail in Case Crime No.0864 of 2018 under sections 420, 467, 468, 471, 34 120B IPC & S.122 GST, Police Station Kosi Kalan, District Mathura , during the pendency of investigation. 3. As per FIR which has been lodged by the Assistant Commissioner, Sri Gulab Chand, the Proprietor of Govi...
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SKIPPER LIMITED vs. UNION OF INDIA AND 3 ORS


(Allahabad High Court | Feb 7, 2020)

ORDER 1. The order dated 4th December, 2019 issued by the Assistant Commissioner (Incharge) Commercial Tax, Mobile Squad Mughalsarai Unit, Chandauli is taken in the record. 2. By the order dated 4th December, 2019, the petitioner was required to furnish a bank guarantee equivalent to the amount of his liability determined under Section 129 of the Uttar Pradesh Goods and Services Tax Act, 2017 at the time of seizure of goods and conveyance in transit. 3. It is a subsequent developm...
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M/S. LATEST DEVELOPERS ADVISORY LTD.


(Authority for Advance Ruling, Rajasthan | Feb 7, 2020)

Note. 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. 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 provisions, a re...
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M/S. VOLVO-EICHER COMMERCIAL VEHICLES LTD.


(Appellate Authority for Advance Ruling, Karnataka | Feb 6, 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 provisio...
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1. This Tax Appeal under Section 35G of the Central Excise Act, 1944 (for short the “Act 1944”) is at the instance of the Revenue and is directed against the order dated 02.01.2019 passed by the Customs, Excise & Service Tax Appellate Tribunal, West Zone Bench at Ahmedabad (for short 'CESTAT') in Appeal No.E/12885/2013DB. 2. The following issues have been raised for the consideration of this Court. “7A). Whether the appellant has rightly claimed benefit o...
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1. The writ-applicant has filed an undertaking before us stating as under:- “1. The Form GSTR 3B is not filed for the period from May 2018 till December 2019. The reason for non filing of Form GSTR 3B was the financial stress due to past losses of the company. 2. The Form GSTR 3B cannot be uploaded without payment of tax and hence the forms for the period May 2018 to December 2019 is yet to be uploaded. 3. As per the GSTN unless all the Forms for earlier period are furnished...
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ANOPSINH KIRITSINH SARVAIYA vs. STATE OF GUJARAT


(Gujarat High Court | Feb 6, 2020)

1. Rule returnable forthwith. Mr. Chintan Dave, the learned AGP, waives service of notice of rule for and on behalf of the respondents. 2. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs; “(A) quash and set aside the sealing memos at Annexure-A (Colly) in relation to the Godown No.14 situated at Makerting Yard, Gondal. (B) pending the admission, hearing and final disposal of this petition, stay ...
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The writ petitioner is an individual against whom several summonses / notices have been issued from time to time by the Senior Intelligence Officer, office of the Directorate General of Goods & Services Tax Intelligence, Ghaziabad Regional Unit, Ghaziabad. The summonses have been issued on various dates. As stated in paragraph 3 of the writ petition, the dates are 26th September, 2019, 27th September, 2019, 1st October, 2019, 7th October, 2019, and 15th October, 2019. As stated in...
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ORDER Heard Sri Reshma Khan, holding brief of Sri Ashutosh Pathak, learned counsel for the petitioner and Sri Q.H. Rizvi, learned Additional Chief Standing Counsel for respondents. Grievance of the petitioner is that his earlier application for grant of permission for online quiz game has been rejected on 25.01.2020 on the ground that after coming into force the Goods and Service Tax Act, 2017 and Goods and Service Tax Rules, 2017, the Uttar Pradesh Entertainment and Betting Tax Act, ...
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M/S. TARUN REALTORS PVT. LTD.


(Appellate Authority for Advance Ruling, Karnataka | Feb 6, 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 provisio...
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22
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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)).