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TANEJA PHOTOCOPIERS WORLD vs. STATE OF U.P. AND ANOTHER


(Allahabad High Court | Nov 12, 2024)

ORDER 1. This petition is directed against orders dated 27.12.2023 and 02.02.2023 passed by the Assistant Commissioner, State Tax, Sector- 3, Bareilly under Section 73 of the Goods and Service Tax Act, 2017 whereby demand has been created against the petitioner. 2. Submission has been made that notices issued under Section 73 of the Act, were uploaded on 'Additional Notices and Orders' Tab of the G.S.T. Portal, which is evident from Annexure-1 of supplementary affidavit and co...
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ORDER HON'BLE AJAY BHANOT, J. Heard Shri Vishwjit, learned counsel for the petitioners and learned Standing Counsel for the State. Learned counsel for the petitioners contends that the petitioner no. 1 is the owner of goods and is prepared to deposit the amount contemplated under Section 129(1)(a) of the GST Act. The only prayer made by learned counsel for the petitioner is that in the event the amount is deposited to the satisfaction of the authorities, the goods may be relea...
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GANGA SAGAR SINGH vs. UNION OF INDIA AND OTHERS


(Allahabad High Court | Nov 12, 2024)

ORDER HON'BLE VIKAS BUDHWAR, J. 1. These petitions have been filed by the petitioner seeking direction to the respondents to make payment of the difference in the rate of GST. 2. Submissions have been made that though at the time of grant of contract, the rate of GST was 12%, the same stood enhanced to 18%. While the petitioner has deposited the amount of GST, the same has not been reimbursed to the petitioner and, therefore, the respondents be directed to make payment of the ...
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ORDER The writ petition is filed challenging the impugned order dated 16.07.2024 on the premise that the same was passed without granting a personal hearing which according to the petitioner is mandatory in terms of the first proviso to Section 29(2) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “CGST Act”) read with 75(4) of the CGST Act. The relevant provisions are extracted hereunder: “Section 29(2) of the GST Act: 29. Cancellatio...
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BHOOPAL DUTT vs. COMMISSIONER AND OTHERS


(Uttarakhand High Court | Nov 11, 2024)

ORDER Heard learned counsel for the parties. 2. Petitioner is a proprietorship firm, who deals with works contract. Petitioner is registered under the Central Goods and Service Tax Act, 2017 (for short “the CGST Act, 2017”). 3. The registration of the petitioner has been cancelled by respondent no.2 vide order dated 23.06.2023 for non filing of the GST return for a continuous period of six months. 4. Learned counsel for the petitioner contends that now the petition...
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MONOTECH SYSTEMS LIMITED vs. STATE OF UP AND OTHERS


(Allahabad High Court | Nov 11, 2024)

ORDER Heard Sri Abhinav Mehrotra, 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 upon finding that the E-Way Bill was not filled asked the assessee to show cause. After physical inspection of the goods no discrepancy was found. The goods tallie...
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ORDER 1. Mrs. Wallace, learned advocate virtually appears on behalf of petitioner and submits, impugned in the writ petition is, inter alia, adjudication order dated 22nd April, 2024 rejecting his client’s claim of Input Tax Credit (ITC) as barred by limitation. She submits, there was central notification extending the time and now the State has issued ordinance notified on 29th October, 2024 as published by authority in the Odisha Gazette Extraordinary. She seeks interference and O...
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ORDER The present writ petition is filed challenging the impugned order dated 11.07.2023 relating to the assessment year 2019-20 on the premise that there is violation of principles of natural justice. 2. The petitioner is a dealer in overcoats. The petitioner is a registered dealer under Goods and Services Act, 2017. During the relevant period, the petitioner had filed its return and paid appropriate taxes. On a comparison of the returns, the following defects were noticed: i) Mi...
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ORDER PER 1. This writ petition has been preferred seeking the following reliefs:- “a. Issue a writ of certiorari or in the nature of certiorari to set aside the Show Cause Notice dated 15/01/2023 and order date 28.02.2023 of Cancellation of GST Registration w.e.f. 02.07 .2017 by proper officer. b. Issue a writ of mandamus or in the nature of mandamus directing the respondents to cancel the GST registration from the date of application for cancellation i.e. 30.01 .2021 and n...
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ORDER The challenge in this writ petition is to the DRC-07 notice issued by the second respondent herein, wherein a demand had been made in respect of three counts. 2. Heard Mrs.Hema Muralikrishnan, learned counsel for the petitioner and Mr.R.Nanda Kumar, learned Senior Standing Counsel for the respondents. 3. The learned counsel for the petitioner had vehemently contended that the first respondent herein pursuant to the show cause notice issued to the petitioner and after hearing...
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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)