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ORAL ORDER (PER: THE HON'BLE MR. JUSTICE C.M. POONACHA) The present writ petition is filed seeking for the following reliefs: i. “To declare and strike down Section 16 (2) (c) of the CGST/SGST Acts as being unconstitutional, the same being violative of Articles 14 and 19 (1) (g) of the Constitution of India. ii. In the alternative, the Petitioner most respectfully prays that this Hon’ble High Court may be pleased to read down the phraseology “has been act...
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ORDER The challenge to the writ petition is the order of assessment and the DRC-07 notice and the order passed in the rectification application. 2.The learned Counsel appearing for the writ petitioner would submit that the order of assessment, dated 02.01.2024 had been made without giving opportunity to the petitioner based upon which the notice of DRC-07 was issued. Thereafter, the petitioner had taken an application for rectification of the error that had been committed by the petit...
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DOLA BHARATI vs. THE STATE OF WEST BENGAL & OTHERS


(Calcutta High Court | Nov 14, 2024)

ORDER 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 availing excess Input Tax credit. 2. The facts of the case in a nutshell are that the petitioner, Smt. Dola Bharati, is the sole proprietor of M/s Di...
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L & T IHI CONSORTIUM vs. UNION OF INDIA & OTHERS


(Bombay High Court | Nov 14, 2024)

JUDGMENT (PER G. S. KULKARNI, J.) The judgment is divided into the following sections to facilitate analysis:     Paragraphs A Introduction 2 - 3 B Factual Matrix 4 - 16 C Respondents’ pleadings ...
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APOLLO TYRES LIMITED vs. UNION OF INDIA & OTHERS


(Bombay High Court | Nov 14, 2024)

JUDGMENT (PER JITENDRA JAIN J) :- 1. By this petition under Article 226 of the Constitution of India, the petitioner has challenged the show cause notice dated 2 August 2024 issued by respondent no. 2 to the petitioner to centralise and show cause before respondent no. 3 why CGST, SGST and IGST should not be demanded and recovered under Section 74 of the Central Goods and Services Tax Act (CGST), State Goods and Services Tax Act (SGST) and Integrated Goods and Services Tax Act (IGST)....
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ANITA AGARWAL vs. UNION OF INDIA & OTHERS


(Bombay High Court | Nov 14, 2024)

JUDGMENT (PER JITENDRA JAIN J):- 1. Rule. The rule is made returnable immediately at the request and consent of the learned counsel for the parties. 2. By this petition under Article 226 of the Constitution of India, the Petitioner seeks interest on delayed payment of refund of tax as per Section 56 of the Central Goods and Services Tax Act, 2017 (“CGST Act”). Brief facts :- 3. The Petitioner is an exporter and supplier of Ethyl Alcohol Liquid Packaging Film, I...
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V.R. INDIA TRADER vs. STATE OF RAJASTHAN & OTHERS


(Rajasthan High Court | Nov 13, 2024)

ORDER AVNEESH JHINGAN, J [ORAL]:- 1. This writ petition is filed seeking quashing of order dated 06.08.2024 passed by the Appellate Authority dismissing the appeal as time barred. 2. The brief facts are that the adjudicating order passed on 13.03.2024. The petitioner aggrieved of the order filed the appeal on 19.07.2024. As per the appellant there was the delay of eight days in filing the appeal. 3. Learned AAG Mr. Sandeep Taneja appears on advance notice for respondents. ...
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ORDER 1. Mr. Dash, learned advocate appears on behalf of petitioner and submits, though under challenge are orders dated 22nd November, 2023 and 20th February, 2024 passed by two separate appellate authorities on his client having preferred two appeals with same cause, relief his client seeks in the writ petition is for restoration of his registration under Odisha Goods and Services Tax Act, 2017. For the purpose, he relies on order dated 16th November, 2022 of coordinate Bench in W.P.(C)...
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PC:- 1. Heard learned counsel for the parties. 2. The Petitioner filed applications at Exhibits “A-1,” “A-2,” and “A-3” in 2014 seeking refunds. To date, the applications have not been processed. 3. The matter was adjourned so that the learned counsel for the Respondents could state the timeline within which these applications would be disposed of. At that time, this Court did not realise that the applications were made in 2014 and thought they ...
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ORDER Hon’ble Pankaj Purohit, J. ( Oral ) Heard learned counsel for the parties. 2. By means of this writ petition, petitioner has challenged the cancellation of Registration bearing reference No.ZA0509220111137 dated 14.09.2022 (Annexure No.1), Show Cause Notice for cancellation of registration bearing reference No.ZA050922002737M dated 04.09.2022 (Annexure No.2) and for a direction to respondent to revive the GST registration 05AAGAS2490D1ZO of the petitioner. 3. Petit...
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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)