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1. Despite repeated opportunities, no counter affidavit has been filed on behalf of the respondents. We therefore, close the right of the respondent to file counter affidavit. 2. The present petition under Article 226 of the Constitution of India seeks the following reliefs: “i) Issue a writ of mandamus or any other writ, order or direction in the nature thereof in the nature thereof thereby directing the Respondents to open the Portal to enable the Petitioner to file its claim ....
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The admitted factual position of the case is that a transport vehicle bearing No.UP-70-AT-4942 carrying 230 bags of arecanut weighing 16100 Kg. valued at ₹ 27,04,800.00 was intercepted at the border of State of U.P. by the Assistant Commissioner, Prayagraj, when the aforesaid goods were being imported from Nagpur to Ambedkar Nagar i.e. from outside the State, on 10.12.2017. The driver was found in possession of bilty etc. pertaining to the goods, but not the e-way bill. A show cause notice ....
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ORDER Leave granted. Heard the learned counsels appearing for the parties. These appeals throw up common issues for consideration. The first set of appeals is filed by the State of U.P., questioning the interim order passed by the High Court directing the State to release the seized goods, subject to deposit of security other than cash or bank guarantee or in the alternative, indemnity bond equal to the value of tax and penalty to the satisfaction of the Assessing Authority. It ha....
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ATUL CHOPRA vs. STATE OF RAJASTHAN


(Rajasthan High Court | Nov 22, 2019)

ORDER Petitioner has filed this second bail application under Section 439 of Cr.P.C. 2.  Criminal Case No. 143/2019, pending before the Chief Metropolitan Magistrate, Jaipur (Economic Offence Court) having Case No. J/C (ADM.)/ Alwar, 2018-19/379 for offence under Section 132(1)(a) read with Section 132(1)(h), (j) and (k) of the Rajasthan Goods and Services [Tax] Act, 2017 (RGST). 3.  It is contended by counsel for the petitioner that petitioner imported goods worth ₹ 1....
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NALAGARH TRUCK OPERATORS UNION


(First Appellate Authority, Panchkula | Nov 21, 2019)

The appellant has preferred the present appeal in Form GST APL-01 on 13-8-2018 against the order dated 4-5-2018 passed by Smt. Usha Guru, Asstt. Excise & Taxation Officer (Enf.)-cum-Proper Officer of State Tax, Panchkula under Section 129(3) of the Haryana Goods and Services Tax Act, 2017 [‘HGST Act’ in short] read with relevant provisions of Central Goods and Services Tax Act, 2017 [‘CGST Act’ for brevity] and Integrated Goods & Services Tax Act, 2017 [‘....
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MAPS GLOBAL vs. UNION OF INDIA. & ORS.


(Delhi High Court | Nov 21, 2019)

O R D E R 1. The Local Commissioner has tendered in Court the report prepared by her. The same has been perused. It appears from the said report that upon physical verification, the premises in question, namely, 130, Plot No. 8, Mangalam Paradise Mall, Magalam Palace, Sector-3, Rohini, New Delhi- 110085 was not found in occupation of the petitioner, as claimed by the petitioner. In fact, the same was lying locked and was being used as a godown by one Mr. Deepak Pahwar, who is running a re....
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MRINAL GHOSH vs. UNION OF INDIA & OTHERS


(Calcutta High Court | Nov 21, 2019)

ORDER Petitioner has mounted vires challenge against rule 117 in Central Goods and Services Tax Rules, 2017 being ultra vires of section 140 of Central Goods and Services Tax Act, 2017, as the rule makes it condition precedent for an assessee to file GST TRAN – 1 within the specified period, to be able to carry forward credit of eligible duties on stock as on 30th June, 2017. Alternative prayers are for relief of saving accrued credit, denied by petitioner’s omission to file i....
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ASIAN POLYMERS vs. UNION OF INDIA & ORS.


(Delhi High Court | Nov 21, 2019)

1. The present petition under Article 226 of the Constitution of India seeks the following reliefs: i) Issue a writ of mandamus or any other writ, order or direction in the nature thereof in the nature thereof thereby directing the Respondents to open the Portal to enable the Petitioner to file its claim of tax credit on the stock held on 30.6.2017 in Form Trans-1 which the Petitioner could not do for reasons beyond its control due to glitches in the system of the Respondents; ii) Iss....
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AMAN MOTORS vs. UNION OF INDIA & ORS.


(Delhi High Court | Nov 21, 2019)

1. The present petition under Article 226 and 227 of the Constitution of India seeks the following reliefs: “i) Issue a writ of mandamus or any other writ, order or direction in the nature thereof in the nature thereof thereby directing the Respondents to open the Portal to enable the Petitioner to file its claim of tax credit on the stock held on 30.6.2017 in Form TRAN l and TRAN 2 and allow the Input Tax Credit which the Petitioner could not do for reasons beyond its control due t....
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1.The present petition under Article 226 and 227 of the Constitution of India seeks the following reliefs: “i. Issue a writ of mandamus or any other writ, order or direction in the nature thereof in the nature thereof thereby directing the Respondents to open the Portal to enable the Petitioner to file its claim of tax credit as on 30.6.2017 in Form Tran-1 and allow the Cenvat Credit of ₹ 197459/- which the Petitioner could not do for reasons beyond its control due to glitches in ....
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10 Jun

☑ Monthly | GSTR-7

GSTR-7 for the m/o May 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o May 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Jun

☑ Monthly | GSTR-1

GSTR-1 for the m/o May 2025 (Monthly Taxpayers) - N.No. 83/2020.

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).