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ORDER 1. Miss Tripathy, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 8th January, 2021 followed by order dated 27th January, 2021 cancelling his client’s registration under Central Goods and Services Tax Act, 2017. He submits, his client is ready and willing to pay the tax, interest, late fee, penalty and any other sum required to be paid for the return form of his client to be accepted by the department. He relies on order...
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JUDGMENT The petitioner claims that he is a contractor engaged in doing civil work for both the Government and private sectors. The petitioner is an assessee under the CGST/SGST Acts. Owing to the failure to file returns under the CGST/SGST Acts, the petitioner suffered Ext.P2 series of orders under Section 62 of the CGST/SGST Act. These orders were issued on 11.2.2020 and 12.2.2020. According to the petitioner, the petitioner could not file any appeal against the orders for the months of...
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JUDGMENT The petitioner suffered certain orders under Section 62 of the CGST/SGST Acts. These orders which are on record as Ext.P1 series were all issued on 11.2.2020 and 12.2.2020. According to the petitioner, certain returns were filed later (after the period set out in Section 62) for the period in respect of which Ext.P1 series of orders were issued. It is the case of the petitioner that the petitioner was advised bed rest on account of a 'fatty liver' problem and th...
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TASNEEF AHMAD MIRZA vs. STATE OF U.P. AND ANOTHER


(Allahabad High Court | Nov 19, 2024)

ORDER 1. Heard Sri Utkarsh Malviya, learned counsel for the assessee and Sri Ankur Agarwal, learned counsel for the revenue. 2. Challenge has been raised to the order dated December 21, 2023 passed by the Commercial/State Tax Officer, Sector-16, Lakhanpur, kanpur-II, Kanpur Nagar for the tax period 2017-18, whereby demand has been raised against the present petitioner. 3. Solitary ground being pressed in the present petition is, the only notice in the proceedings was issued to the...
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DRONACHARYA SEWA SANSTHAN vs. STATE OF UP AND OTHERS


(Allahabad High Court | Nov 19, 2024)

ORDER 1. Heard Ms. Vedika Nath, learned counsel for the assessee and Sri Ankur Agarwal, learned counsel for the revenue. 2. Challenge has been raised to the order dated July 27, 2024 passed by the Deputy Commissioner, State Tax, Sector-1, Basti, Gorakhpur for the tax period April 2019 to March 2020, whereby demand has been raised against the present petitioner. 3. Solitary ground being pressed in the present petition is, the only notice in the proceedings was issued to the petitio...
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A.N. ENTERPRISES vs. ADDITIONAL COMMISSIONER AND OTHERS


(Allahabad High Court | Nov 19, 2024)

ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard Mr. Suyash Agarwal for the petitioner and Mr. Ravi Shanker Pandey, learned ACSC for the State -respondents. 2. By means of present petition, the petitioner is assailing the order dated 26.11.2020 passed by respondent no. 1 in GST Appeal No. 2275 of 2019 (A.Y. 2019-20). 3. Learned counsel for the petitioner submits that the petitioner is a registered dealer having GSTIN No. 09BOCPA6668F1ZX and engaged in the trade of scrap. The peti...
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JUDGMENT (Per Jitendra Jain J):- 1. Rule. By consent of the parties taken on production board and heard finally since only legal issue is involved. 2. By this petition under Article 226 of the Constitution of India, the petitioner seeks to challenge the notice dated 21 August 2024 issued under Section 65 of the Maharashtra Goods and Services Tax Act, 2017 (“SGST Act”) in Form No. GST ADT-01 read with Rule 101 of the Goods and Services Tax Rules, 2017 (GST Rules) by whi...
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ORDER PC:- 1. Heard learned counsel for the parties. 2. The original Petition was to challenge certain circulars and notifications. This was instituted in 2019. By Interim Application, the Petitioner seeks leave to amend the Petition and challenge Show Cause Notice dated 12 February 2020. 3. Learned counsel for the Petitioner relies on this Court’s order dated 23 October 2024 in Writ Petition No.1014 of 2019 to submit that similar challenges have already been decided by ...
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ORDER PER 1. Delay condoned. 2. We are informed by the learned counsel appearing for the respondents that pursuant to the order impugned before us, the Advance Ruling Authority has already passed an order and the said order is under challenge before the Appellate Authority of Advance Ruling. 3. In view of the same, the issue arising for consideration in the Special Leave Petition(s) has become infructuous and the same is/are dismissed accordingly. 4. Pending application(s), if...
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ORDER There is no representation on behalf of the petitioner. 2. In this writ petition, the petitioner has challenged the impugned order dated 18.07.2022 passed in Form GST MOV-09 under Section 129(3) of the TNGST Act, 2017 imposing a penalty of Rs. 3,54,126/- being 200% of the tax payable on Item No.3 in Invoice No.109 dated 14.07.2022. The petitioner appears to be engaged in manufacture of roofing sheets and had raised the above said invoice in response to purchase order placed by t...
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24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)