Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

GST Case Laws


TaxReply Citation TAXREPLY
Court
High Court
State
Search by Related Tags
  OR

  OR

  OR
Date (From)
Date (To)
Name of Party
Text Search

  13,513 Results

Short Summary:
The court upheld the cancellation of the petitioner’s GST Registration Certificate, noting that the appeal against cancellation was filed beyond the prescribed limitation period of three months, ext..... Subscribe to Read more
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
Short Summary:
The court dismissed the writ petition challenging the imposition of a penalty by the Assistant Commissioner, State Tax Anti Evasion Bureau. The petitioner argued a lack of reasonable opportunity to be..... Subscribe to Read more
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
Short Summary:
The court granted regular bail to the applicant accused under Section 132(1)(b) of the CGST Act, after considering the nature and gravity of the offence involving wrongful availing and passing of inpu..... Subscribe to Read more
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

M/S. MANIPAL ENERGY & INFRATECH LTD.


(Appellate Authority for Advance Ruling, Karnataka | Feb 17, 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 ....
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

M/S. DEC INFRASTRUCTURE AND PROJECTS (I) PVT. LTD.


(Authority for Advance Ruling, Andhra Pradesh | Feb 17, 2020)

(Under Sub-Section (4) of Section 98 of Central Goods and Services Tax Act, 2017 and Sub-Section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017) 1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/s DEC Infrastructure and Projects (I) Pvt. Ltd., (hereinafter referred to as applicant), registered under the Goo....
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

M/S. CMC VELLORE ASSOCIATION


(Authority for Advance Ruling, Andhra Pradesh | Feb 17, 2020)

(Under Sub-Section (4) of Section 98 of Central Goods and Services Tax Act, 2017 and sub-section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017) 1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/s CMC Vellore Association, (hereinafter referred to as applicant), registered under the Goods & Services Tax.....
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
Short Summary:
The court addressed a writ petition challenging a demand raised under the GST Act, specifically contesting its conformity with Sections 62 and 44. The petitioner argued that, under Section 62(2), fili..... Subscribe to Read more
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
Short Summary:
The court examined whether a GST proceeding against a corporate debtor is barred by a moratorium declared under the Insolvency and Bankruptcy Code (IBC), which prohibits suits or proceedings against t..... Subscribe to Read more
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

RR INDIA PVT. LTD. vs. UNION OF INDIA & ORS.


(Delhi High Court | Feb 17, 2020)

Short Summary:
The court held that the seven-day period prescribed under Rule 159(5) of the CGST Rules for filing objections to provisional attachment of property is directory, not mandatory. Consequently, objection..... Subscribe to Read more
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

M/S. ENLIVENING TECHNOLOGIES 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. Enlivening Technologies Pvt. Ltd., (called as the ‘Applicant’ hereinafter), 5th Floor, Varthur Main Road, Ramagondanahalli, Bengaluru - 560 066, Karnataka,, having GSTIN number 29AADCE7184P1ZT, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 & KGST Act, 2017 read with Rule 104 of CGST Ru....
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in


  Hide
13
Jun
S
M
T
W
T
F
S
13 Jun

☑ Monthly | GSTR-5

GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 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 Jun

☑ Monthly | GSTR-11

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

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).