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O R D E R The petitioner has sought for following reliefs: i. Issue writ holding that Section 50(1) of Central Goods and Service Tax (CGST) Act, 2017 and Section 50(1) of the Karnataka Goods and Services Tax, 2017 is unconstitutional to the extent that the burden of interest is imposed on the Input Tax Credit Available to the Credit of the petitioner. ii. Issue writ or order or direction quashing the email dated 04.03.2019 bearing OC.No.76/2019 (Annexure-J) demanding payments. ...
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Heard Shri Nishant Mishra, learned counsel for the petitioner, Shri Gyan Prakash, learned Assistant Solicitor General of India assisted by Shri K.J. Shukla and Shri R.C. Shukla learned counsel for the respondent nos.1 to 6, Shri Vikas Chandra Tripathi, learned Chief Standing Counsel assisted by Shri Nimai Dass, learned Additional Chief Standing Counsel and Shri B.P. Singh Kachhawah, learned Standing Counsel, Shri C.B. Tripathi, learned Special Counsel for the State. Shri Navin Sinha, lear...
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Heard Shri Nishant Mishra, learned counsel for the petitioner, Shri Gaurav Mahajan, learned counsel for the respondent no.3 and Shri Anant Kumar Tiwari, learned counsel for the respondent nos.1,2 and 4. The petitioner has challenged the vires of Rules 117 and 120A of CGST Rules, which read as hereunder:- "117(1). Every registered person entitled to take credit of input tax under Section 140 shall, within ninety days of the appointed day, submit a declaration electronically in FOR...
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This appeal involves interpretation of Rule 9(2) of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as 'the Rules') regarding furnishing of clarification, information and documents in relation to an application for registration made under Section 25 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act'). 2. The writ petition W.P (C) No.7445/2019 was filed by M/s.West Bengal Lottery Stockists Syndicate Private Limited,...
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This petition, filed under Article 226 of the Constitution of India, impugns the investigation initiated, and steps taken, by Assistant Commissioner of Sales Tax against the Petitioner under Section 64 of the Maharashtra Value Added Tax, 2002 (“VAT Act”) including summons issued to the Managing Director of the Petitioner for recording of a statement under Section 14 of that Act for such investigation. The challenge is essentially on the basis that by reason of the Constitution (On...
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1) The petitioners being aggrieved by the impugned notification No. 13/2017 Central Excise (N.T) dated 09.06.2017 and impugned Circular No. C. No. II (39) 04/ET/CCO/SH/2019, dated 20.02.2019 issued by the Joint Commissioner, Office of the Chief Commissioner, Goods and Services Tax & Customs, Guwahati Zone, Shillong directing for the shifting of the Chief Commissioner’s Office (CCO) from Shillong to Guwahati, have assailed the same by way of this instant writ petition. The pleaded ca...
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ORDER Heard learned counsel for the petitioners and learned Standing Counsel. By means of the present writ petition, the petitioners have challenged the detention order dated 06.06.2019 and penalty notice dated 06.06.2019 broadly on the ground of jurisdiction of respondent no.2/Commissioner of State Tax, U.P., Lucknow under the Goods and Services Tax (GST) in seizing the consignment of goods, which were coming from Panipat (Haryana) to Lucknow. Facts in brief of the present case a...
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Petitioner in W.P.(C) No.39969 of 2018 is the appellant herein, challenging dismissal of the writ petition through the judgment dated 22nd January,2019. Respondents herein are the respondents in the writ petition. 2. Exts.P1 to P8 orders of assessment were challenged in the writ petition by raising a contention that the proceedings of the assessments were initiated beyond the period of limitation stipulated under Section 25(1) of the Kerala Value Added Tax Act,2003('KVAT Act' for ...
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CHIEF ELECTRICAL ENGINEER, GOA


(Authority for Advance Ruling, Goa | Jul 18, 2019)

The present application has been filed under section 97 of the Goa Goods and Services Tax Act, 2017 and the Central Goods and Services Tax, Act 2017 (hereinafter referred to as the SGST Act and CGST Act) by the Chief Electrical Engineer, Goa, Electricity Department, 4th Floor, Vidhyut Bhavan, Near Police Headquarter, Panaji Goa - 403001 seeking an Advance Ruling in respect of the GST rate applicable for various works/activity undertaken by the Chief Electrical Engineer, Goa as listed below: ...
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M/S. NMDC LIMITED


(Authority for Advance Ruling, Madhya Pradesh | Jul 18, 2019)

1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and MP Goods & Services Tax Act, 2017 (hereinafter also referred to CGST Act and MPSGT Act respectively) by M/s. NMDC Limited (hereinafter referred to as the Applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and MPGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a ref...
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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)).