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. This petition is directed against order dated 17.11.2023 passed under Section 73(9) of the Goods and Services Tax Act, 2017 (for short 'the Act') wherein a demand of Rs. 21,49,585.60 has been raised in the name of Amit Kumar Sethia. 2. The petitioner Alka Sethia, wife of deceased Amit Kumar Sethia has filed the petition inter alia with the submissions that Amit Kumar Sethia had died on 20.04.2021 and on account of his death, the GST registration of the propr...
Summarize this case by TaxGPT in
JUDGMENT G.R.SWAMINATHAN, J. Heard both sides. 2. The case on hand involved the filing of TRAN-1 declaration in the web portal maintained by the appellants department. Section 140 of CGST Act 2017 enables transition of Input Tax Credit standing in the account of assessee under TNVAT Act into GST Regime. The statute however prescribed an outer time limit of 90 days with effect from 01.07.2017 to file TRAN-1 declaration form. 3. We can take judicial notice of the fact ...
Summarize this case by TaxGPT in
JUDGMENT HON'BLE CHIEF JUSTICE WMP No.8682 of 2025 filed to condone the delay of 86 days in filing the appeal and WMP No.8684 of 2025 filed to condone the delay of 540 days in paying deficit Court fees stand allowed. 2. The appeal impugns an order dated 9 March 2023 passed by the learned Single Judge, in which paragraphs 2 to 6 read as under: “2. The petitioner has, in respect of the returns for a few months during the period 2017~18, admittedly, committed certain er...
Summarize this case by TaxGPT in
ORDER Petitioner challenges Ext.P14 order in original issued by the 3rd respondent as well as Ext.P11 rectification order. 2. Petitioner is engaged in the business of providing marketing and financial services and is a registered taxpayer under the GST laws. According to the petitioner, by an inadvertent error, petitioner had claimed input tax credit available under the CGST and SGST as credit under IGST leading to a mismatch between GSTR 3B and GSTR 2A. Petitioner contends that the i...
Summarize this case by TaxGPT in
ORDER PER CM APPL. 18972/2025 (Exemption) Allowed, subject to all just exceptions. W.P.(C) 4087/2025 1. The Petitioner has approached this Court challenging the Order dated 21.12.2023 passed by the Respondent No.1 under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “CGST Act”) and the Order dated 13.11.2024 passed by Respondent No.2 pursuant to a Show Cause Notice dated 29.09.2023. 2. Learned Counsel for Petitioner submi...
Summarize this case by TaxGPT in
ORDER PER CM APPL. 18937/2025 (Exemption) Allowed, subject to all just exceptions. W.P.(C) 4081/2025 & CM APPL. 18938/2025 1. The Petitioner has filed the present writ petition under Article 226 of the Constitution of India with the following prayers: “A. Issue a writ of certiorari and/or any other appropriate writ(s) or directions in the nature thereof setting aside and quashing the DRC-01 dated 23.09.2023 bearing reference no. ZD070923026760D along with an atta...
Summarize this case by TaxGPT in
P. C. 1. Not on board. Mentioned. Taken on board. 2. Rule. Rule is made returnable forthwith at the request of and with the consent of the learned Counsel for the parties and heard finally. 3. The Petition challenges the Order-in-Appeal No. SK/177/ Appeals-II/ME/2024-25 dated 30th July, 2024 by which the Petitioner’s Appeal before Respondent No.2 was dismissed on the ground that the authorized signatory of the Petitioner did not sign the same. Respondent No.2 held that since...
Summarize this case by TaxGPT in
JUDGMENT G.R.SWAMINATHAN, J. Heard both sides. 2. The case on hand involved the filing of TRAN-1 declaration in the web portal maintained by the appellants department. Section 140 of CGST Act 2017 enables transition of Input Tax Credit standing in the account of assessee under TNVAT Act into GST Regime. The statute however prescribed an outer time limit of 90 days with effect from 01.07.2017 to file TRAN-1 declaration form. 3. We can take judicial notice of the fact ...
Summarize this case by TaxGPT in
P. C. 1. Mentioned out of turn. 2. Rule. Rule is made returnable forthwith at the request of and with the consent of the learned Counsel for the parties and heard finally. 3. The Petition challenges the Order-in-Appeal No. SK/84/Appeals-II/ME/2024-25 dated 30th June 2024 by which the Petitioner’s Appeal before Respondent No. 2 was dismissed, inter alia, on the ground that the authorized signatory of the Petitioner did not sign the same. Respondent No. 2 held that since no pr...
Summarize this case by TaxGPT in
ORDER HON'BLE PIYUSH AGRAWAL, J. Heard Ms. Akashi Agrawal, learned counsel for the petitioner and learned ACSC for the State - respondents. The instant writ petition has been filed against the impugned order dated 07.06.2024 passed by the Additional Commissioner, Grade - 2 (Appeal) - 3, Noida as well as the impugned order dated 30.03.2022 passed by the Deputy Commissioner, State Tax, Noida. Learned counsel for the petitioner submits that the petitioner was a Company regist...
Summarize this case by TaxGPT in


24
Apr
S
M
T
W
T
F
S
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)