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MALLI RAMALINGAM MOTHILAL


(Appellate Authority for Advance Ruling, Tamilnadu | Aug 7, 2019)

1. In terms of Section 102 of the Central Goods & Services Tax Act 2017/Tamilnadu Goods & Services Tax Act 2017 (“the Act”, in Short), this Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer or the applicant within a period of six months from the date of the Order....
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M/S STRIDES EMERGING MARKETS LIMITED


(Authority for Advance Ruling, Karnataka | Aug 7, 2019)

ORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND UNDER SUB-SECTION (4) OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017 M/s Strides Emerging Markets Limited, (called as the 'Applicant' hereinafter), Strides house, Bilekanahally, Bannerghatta road, Bengaluru-560076 having GSTIN number 29AARCS5667D1ZQ, have filed an application for Advance Ruling under Section 97 of CGST Act 2017, KGST Act 2017 & IGST Act 2017 read with Rule 104...
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Heard Sri. K. J. Abraham learned counsel for the petitioner, Smt. Thushara James learned Government Pleader as well as Sri. P. Vijayakumar learned ASGI appearing for respondents no. 4 and 5. 2. The petitioner challenges Exts. P6 and P7 notices issued by the 1st respondent as illegal and without jurisdiction. Ext. P6 is an order of detention made under Section 129 (1) of CGST Act, 2017 and Ext. P7 is a notice issued under Section ...
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Heard Mr. Jayanta Ray Chaudhary, learned counsel appearing for the petitioner and Mr. Vikash Kumar, learned SC-11 for the State. The petitioner is aggrieved by the order dated 07.05.2019 passed by the respondent no. 3, the Deputy Commissioner of State Tax, Kishanganj Circle, Kishanganj in purported exercise of power vested in him under Section 68(3) read alongside Section 129(1) and 129(3) of the Bihar Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the Act’) rea...
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Heard Mr. Piyush Garg, learned counsel for the appellant-writ petitioner, Mr. C.S. Rawat, learned Additional Chief Standing Counsel for the State Government, Mr. V.K. Kapruwan, learned Standing Counsel for the Uttarakhand Forest Development Corporation and, with their consent, the Special Appeal is disposed of at the stage of admission. 2. This intra-Court appeal is preferred by the appellant-writ petitioner aggrieved by the order passed by the learned Single Judge in Writ Petition (M/S) ...
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ORDER Learned counsel for the petitioner submits that indisputably assessment for the relevant period has not been completed by the Department so far. In which case, invoking Section 132 of the Central Goods and Services Tax Act, 2017 does not arise. He further submits that, even if, the alleged liability of ₹ 19 crores as is assumed by the Department is accepted, it is open to the petitioner to file appeal after the assessment order is passed; and as per the statutory stipulation, such...
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SINGLA CONSTRUCTIONS PVT. LTD.


(Authority for Advance Ruling, Punjab | Aug 6, 2019)

Brief facts of the case : M/s. S.P. Singla Constructions Pvt. Ltd. (Applicant) is engaged in the business of construction, erection, commissioning and completion of bridges. The Applicant is situated in the State of Punjab in Sangrur at its premises H. No. 4408, Sunami Gate, Sangrur - 148001 and is registered under the Central Goods and Service Tax Act, 2017 (CGST Act) vide GSTIN No. 03AAGCS5773BIZK. 2.  The Applicant is engaged as a sub-contractor to the main Contractors who ha...
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Mr.Joseph Prabakar, learned counsel on record for writ petitioner and Ms.G.Dhanamadhri, learned Government Advocate on behalf of lone respondent are before this Court. 2. With consent of learned counsel on both sides, main writ petition itself is taken up, heard out and is being disposed of. 3. Subject matter of the instant writ petition is an assessment made with regard to 'Assessment Year 2015-2016' ['said AY' for brevity] and the same is the genesis of this matter. ...
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Heard Sri Shubham Agrawal, learned counsel for the petitioner and Shri Anant Kumar Tiwari, learned counsels for the respondents no.1, 2 & 3. The petitioner seeks a writ of mandamus directing the GST council respondent no.2 to make recommendations to the State Government to extend the time period for filing of GST Tran- 1 in the case of the petitioner because his application was not entertained on the last date i.e. 27.12.2017 and he is permitted to file his complete GST TRAN-1 for the...
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Heard. The petitioner was awarded the contract for auctioning of Ash Pond for collection and sale of cenosphere at NTPC Vindhyachal for the period of one year as per letter Annexure P/1 dated 4.1.2019. The contention of the petitioner is that he was depositing GST as per 18% in terms of the award of contract. It has come to know, the said percentage of GST has been reduced as per notification (Annexure P-3) issued by the Government of India, Ministry of Finance dated 10.11.2017. T...
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25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 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 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).