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
Text Search option

  12,903 Results

ORDER 1. Mrs. Roy Choudhury, learned advocate appears on behalf of petitioner and submits, impugned is order dated 9th April, 2024 made under section 73 in Odisha Goods and Services Tax Act, 2017. She draws attention to preceding show cause notice dated 29th January, 2024 and points out therefrom, her client was told that proceeding under section 73 would be initiated because it had not, inter alia, furnished reply to communication by ASMT-10 dated 29th June, 2021 detail Reference no.ZD21...
Summarize this case by TaxGPT in
ORDER 1. Mr. Ray, learned senior advocate appears on behalf of petitioner and submits, his client was entitled to Input Tax Credit (ITC) of approximately ₹97,00,000/-. Return was filed ten days out of time. He draws attention to impugned order dated 28th August, 2024 to submit, on behalf of his client reliance was placed on amendment made to section 16 of Central Goods and Services Tax Act, 2017, vide Finance Act, 2024, extending time for filing return till 30th November, 2021. The adju...
Summarize this case by TaxGPT in
ORAL ORDER 1. Aggrieved by the show cause notice dated 22.07.2024, bearing F.No. GEXCOM/AE/INV/GST/6032/ 2022-AE-O/o COMMR-CGST-BENGALURU(S), issued by the respondent vide Annexure-A to the writ petition and the summary of show cause notice dated 03.08.2024, Reference No. ZD290824012414G, issued by the respondent vide Annexure-B to the writ petition under Section 74 of the Central Goods and Services Tax Act, 2017, the present writ petition is filed. 2. The petitioner is registered und...
Summarize this case by TaxGPT in
ORDER 1. Mrs. Wallace, learned advocate appears on behalf of petitioner and submits, impugned is order dated 30th May, 2024 made by the adjudicating authority carrying demand of service tax. Her client is exempt from paying it as she is engaged in construction of single residential units. The service stands exempted under notification dated 20th June, 2012, by clause (b) under entry 14. Her client not having received the show cause notice nor impugned order, came to know of it on intimati...
Summarize this case by TaxGPT in
ORDER 1. Mr. Panigrahi, learned advocate appears on behalf of petitioner and submits, his client is aggrieved by order dated 31st January, 2023 made by the First Appellate Authority. It wants to appeal therefrom to the Tribunal but it has not yet been constituted. In the circumstances assessees and the department were complying with directions made on order dated 16th February, 2024 by the First Division Bench in a batch of writ petitions, lead case being WP(C) no.42015 of 2023 (M/s. Maa ...
Summarize this case by TaxGPT in
RAJARSHI BHARADWAJ, J: 1. The present writ petition has been filed in relation to the order passed by the Appellate Authority herein respondent no.3 wherein the petitioner challenges the impugned order passed by the Appellate Authority under WBGST Act, 2017 confirming the order of the Adjudicating Authority imposing penalty for transporting goods after the expiry of the e-way bill. 2. The facts in a nutshell are that the petitioner is a registered company, duly constituted under Secti...
Summarize this case by TaxGPT in

J.K. LAKSHMI CEMENT LTD. vs. UNION OF INDIA & OTHERS


(Chhattisgarh High Court | Nov 14, 2024)

ORDER PER SANJAY K. AGRAWAL, J. 1. The petitioner herein has filed this writ petition challenging the constitutional validity of clauses (c) & (d) of Section 17 (5) of the Central Goods and Services Tax Act, 2017 (for short, ‘the CGST’ Act). 2. At the outset, Mr. Rahul Tamaskar, learned Government Advocate appearing for the State / respondents No. 2 & 3, submits that the constitutional validity of clauses (c) & (d) of Section 17 (5) of the CGST Act has been...
Summarize this case by TaxGPT in

BADAL GOUR vs. UNION OF INDIA & OTHERS


(Chhattisgarh High Court | Nov 14, 2024)

ORDER PER 1. The applicant has preferred this First Bail Application under Section 483 of Bharatiya Nagarik Suraksha Sanhita, 2023 for grant of regular bail, as he has been arrested in connection with Crime No. 45/FIC//GST/2024-25, registered at Police Station – Central GSTand Central Excise Raipur, District-Raipur, (CG) for the offence punishable under Sections 132 (1) (B) and 132 (1) (c) of the Central Goods and Services Tax Act, 2017. 2. As per the story of the prosecution, i...
Summarize this case by TaxGPT in

BAR CODE INDIA LIMITED vs. UNION OF INDIA AND OTHERS


(Punjab and Haryana High Court | Nov 14, 2024)

*** SANJEEV PRAKASH SHARMA, J. The short question involved in the present case is whether the petitioner can be permitted to rectify/ amend the GST number of the purchaser in GSTR-1 return with respect to the invoices dated 13.05.2021 (on account of human error) for the quarter ending 30.06.2021 after the limitation period is expired in terms of Section 37 (3) of the Central Goods and Services Tax Act, 2017 (for short, ‘the Act’). 2. Learned counsel for the petitioner ...
Summarize this case by TaxGPT in

JATINDER MENRO AND MANDEEP SINGH vs. STATE OF PUNJAB


(Punjab and Haryana High Court | Nov 14, 2024)

* * * * * FIR NO. DATE POLICE STATION OFFENCES 106 05.07.2018 Mandi Gobindgarh, District Fatehgarh Sahib 420, 120-B IPC and Section 132(1) of the Punjab Goods and Services Act, 2017 to which Sections 465, 467, 468, 471 IPC added subsequently vide DDR No.6 dated 26.12.2023 GURVINDER SINGH GI...
Summarize this case by TaxGPT in


25
Apr
S
M
T
W
T
F
S
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)