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ORDER The present Writ Petition is filed challenging an order of the cancellation of the registration of the petitioner on the premise that the statutory returns has not been filed. 2. It is submitted by the learned counsel for the petitioner that returns have been filed properly up to June, 2023 and appropriate taxes have also been paid along with late fee and for the remaining period from July, 2023, the petitioner was not able to upload the monthly returns. However, he would submit...
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ANIL KUMAR SINGH vs. UNION OF INDIA AND OTHERS


(Allahabad High Court | Nov 8, 2024)

ORDER 1. This writ petition has been filed by the petitioner, aggrieved of order dated 24.02.2023 (Annexure-1), whereby TRANS-1 claiming transaction credit of Central Excise Duty by the petitioner has been rejected, as apparently the same was filed in wrong Column, i.e. 6(A) instead of Column 5(A)/7(A). 2. Submissions have been made that for wrong filing of TRANS-1, the claim amounting to Rs. 30,20,268.52 has been rejected by inter alia observing that the petitioner has an o...
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JUDGMENT 1. Petitioner has approached this Court, being aggrieved by the fact that petitioner has been denied the benefit of input tax credit on account of the provisions contained in sub-section (4) of Section 16 of the CGST/SGST Acts, for the financial year 2019- 2020, through Ext. P1 order dated 22.08.2024. 2. Learned counsel appearing for the petitioner would submit that, with the notification of Sub-Section (5) of Section 16 of the CGST/SGST Acts, the petitioner would now be enti...
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ORDER The petitioner is before this Court for a direction to refund a sum of Rs. 15,49,01,792/- recovered from the petitioner during March 2022. 2. It appears that the petitioner had initially paid a sum of Rs. 11,00,00,000/- on 10.03.2022 in cash by making debit from the petitioner's Electronic Credit Register. Thereafter, the petitioner was threatened with arrest and therefore the petitioner rushed to the Magistrate's Court for bail. During the course of investigation, the p...
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JUDGMENT The petitioner has approached this court challenging Ext.P16 order issued under Section 129 (3) of the CGST / SGST Acts on a short ground. It is the case of the petitioner that the only defect noted was that an E-invoice was not generated. It is submitted that the goods were being transported under the cover of E-way Bill as well as invoices and the Department has no case that there was evasion of tax. It is submitted that in such circumstances the imposition of penalty of Rs.12,...
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REFERENCE ORDER The petitioner is a registered person under the Central Goods and Services Tax/State Goods and Services Tax Acts, 2017 (CGST/SGST Acts) allocated to the jurisdiction of the Central Tax Authorities. The petitioner has approached this Court challenging Ext. P4 show cause notice on a short ground. It is the case of the petitioner that Ext. P4 show cause notice has been issued by the State Tax Authority without jurisdiction and without there being any notification as contempla...
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JUDGMENT The petitioner has approached this Court challenging Ext.P4 order cancelling the registration granted to the petitioner under the Central Goods and Services Tax/State Goods and Services Tax Acts, 2017 (CGST/SGST Acts) as also Ext.P7 order of the Appellate Authority confirming the decision of the original authority. 2. The brief facts of the case are that the petitioner was issued with Ext.P2 show cause notice calling upon the petitioner to show cause as to why the registratio...
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By means of this writ petition, the petitioner has challenged the order dated 07.06.2022 (annexure no. 1), whereby adjudication order was passed against the petitioner. 2. Facts of the case shorn-off unnecessary details are that the petitioner is a proprietorship firm and runs business in the field of supply of tobacco. 3. Petitioner is registered with the Uttarakhand G.S.T. Act, 2017 (hereinafter referred to as “Act of 2017”). 4. The respondent-Department has conducte...
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BANARAS INDUSTRIES vs. UNION OF INDIA AND OTHERS


(Allahabad High Court | Nov 7, 2024)

ORDER HON'BLE PIYUSH AGRAWAL, J. Heard Shri Harsh Vardhan Gupta, learned counsel for the petitioner, Shri Sudarshan Singh, learned counsel for the Union of India and learned ACSC for the State - respondents. The instant writ petition has been filed against the impugned order dated 20.11.2020 passed by the respondent no. 5 as well as the impugned order dated 27.07.2021 passed by the respondent no. 4 under section 129(3) of the GST Act. Learned counsel for the petitioner sub...
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JUDGMENT This writ petition has been filed challenging Ext.P6 order issued under the provisions of Section 74 of the Central Goods and Services Tax/State Goods and Services Tax Acts (CGST/SGST Acts). 2. The brief facts of the case are as follows: The petitioner is a registered person under the CGST/SGST Acts. In respect of some transactions of the petitioner for the year 2018-2019, a notice in Form GST ASMT-10 was issued to the petitioner on 22-01-2021. The petitioner did not submit a...
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25
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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)