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GAJANAND FOODS PVT. LTD.


(Appellate Authority for Advance Ruling, Gujrat | Nov 12, 2024)

At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘CGST Act, 2017’ and ‘GGST Act, 2017’) are 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, 2017 would a...
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ORDER 1. The instant writ petition has been preferred seeking the following reliefs:- “a. pass an appropriate writ, order or direction to quash and set aside the impugned order dated 16.08.2024 passed by Respondent authority; b. Issue an appropriate writ, order or to remit the matter to the proper officer/authority with a direction to re-adjudicate the Show Cause Notice dated 29.05.2024 by the concerned Respondent authority; c. Issue a writ, order or direction in the nat...
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JUDGMENT The petitioner in the present writ petition, preferred under Article 226 of the Constitution of India, has assailed an Order-in-Original dated 06.09.2024 passed under Section 74 of the Central Goods and Services Tax [CGST] Act, 2017/Assam Goods and Services [AGST] Act, 2017 for the period : April, 2022 – March, 2024 and a Summary of the Order dated 06.09.2024 in Form GST DRC-07 under Rule 142[5] of the corresponding Rules by the respondent no. 4. A direction has also been s...
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REZAUL ISLAM vs. THE STATE OF ASSAM & OTHERS


(Gauhati High Court | Nov 12, 2024)

JUDGMENT The petitioner in the present writ petition, preferred under Article 226 of the Constitution of India, has assailed an Order-in-Original dated 16.08.2024 passed under Section 74 of the Central Goods and Services Tax [CGST] Act, 2017/Assam Goods and Services [AGST] Act, 2017 for the period : April, 2022 – March, 2023 and a Summary of the Order dated 16.08.2024 in Form GST DRC-07 under Rule 142[5] of the corresponding Rules by the respondent no. 4. A direction has also been s...
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MARJINA BIBI vs. THE STATE OF ASSAM & OTHERS


(Gauhati High Court | Nov 12, 2024)

JUDGMENT The petitioner in the present writ petition, preferred under Article 226 of the Constitution of India, has assailed an Order-in-Original dated 11.09.2024 passed under Section 74 of the Central Goods and Services Tax [CGST] Act, 2017/Assam Goods and Services [AGST] Act, 2017 for the period : April, 2022 – March, 2023 and a Summary of the Order dated 11.09.2024 in Form GST DRC-07 under Rule 142 [5] of the corresponding Rules by the respondent no. 4. A direction has also been ...
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SANJEEV PRAKASH SHARMA , J. (ORAL) 1. A clarification of availability of Input Tax Credit in respect of demo vehicles, has been issued vide Circular No. 231/25/2024-GST (F.NO.CBIC-20001/6/2024-GST], dated 10.09.2024, wherein, it has been held as under:- “5. Availability of input tax credit on demo vehicles in cases where such vehicles are capitalized in the books of account by the authorized dealers. 5.1 As per provisions of section 16 (1) of CGST Act, every registered taxpa...
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BATRA HENLAY CABLES vs. STATE OF U.P. AND OTHERS


(Allahabad High Court | Nov 12, 2024)

ORDER 1. This writ petition has been filed by the petitioner aggrieved of the exemption notification dated 02.03.2023 (Annexure-1) to the extent it imposes a condition for the purpose of getting exemption that the vehicle in question must have been purchased in the State of Uttar Pradesh. 2. It is, inter alia, indicated that by notification dated 02.03.2023 the State by issuing the notification under Section-3 of the U.P. Motor Vehicle Taxation Act, 1997 (the Act) has issued a notific...
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ORDER HON'BLE AJAY BHANOT, J. Heard Shri Aditya Pandey, learned counsel for the petitioner and Sri Ravi Shankar Pandey, learned Additional Chief Standing Counsel for the State respondents. The impugned order arises out of proceedings which were instituted after interception of the vehicle carrying the offending goods. The revenue authorities finding that the E-Way Bill was not properly filled asked the assessee to show cause. Upon inspection of the goods no discrepancy of ...
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A.V. PHARMA vs. STATE OF U.P. & OTHERS


(Allahabad High Court | Nov 12, 2024)

ORDER 1. Supplementary affidavit on behalf of petitioner and short counter affidavit on behalf of State filed today are taken on record. 2. Heard Shri Anuj Kudesia, learned counsel for the petitioner and learned Additional Chief Standing Counsel for the State as also Shri Akhilesh Kumar, Deputy Commissioner, State G.S.T., Lucknow, who is present before this Court. 3. The present writ petition has been filed with the following reliefs:- "i) to issue a writ, order or direct...
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PC.:- 1. Heard learned counsel for the parties. 2. Rule. The rule is made returnable immediately at the request and with the consent of the learned counsel for the parties. 3. The Petitioner challenges the show-cause notice and further adjudication order based on the show-cause notice dated 28 March 2013, arguing that the inordinate, unexplained delay violates the principles of natural justice. 4. The record shows that Respondent No.2 issued a show-cause notice on 28 March 201...
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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)