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N.P. INFRA PROJECTS PVT. LTD. vs. UNION OF INDIA AND OTHERS


(Madhya Pradesh High Court | May 8, 2019)

Parties through their counsel. The petitioner before this Court has filed this present petition for issuance of an appropriate writ, order or direction directing the respondents to make an amendment in respect of the registration application keeping in view the GST Rules, 2017. Learned counsel for the petitioner has brought to the notice of this Court that a Nodal Officer has been appointed in the matter by the Union of India and all the grievances now be looked into by the Nodal Offi...
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1. The present Report dated 27.08.2018, has been received from the Applicant No. 2 i.e. the Directorate General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the case are that vide his application dated 22.01.2018 (Annexure-I of the Report) submitted to the Standing Committee on Anti-profiteering under Rule 128 of the CGST Rules, 2017, the Applicant No. 1 had alleged profiteering by the...
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1. This report, dated 22.10.2018, has been received by this Authority from the Director General of Anti-Profiteering (DGAP) under Rule 129 (6) of the Central Goods and Service Tax (CGST) Rules, 2017. The brief facts of the present case are that an application dated 22.01.201d was filed by the Applicant No. 1 before the Standing Committee constituted under Rule 128 of the above Rules alleging that the Respondent No. 1 had not passed on the benefit of reduction in the rate of tax as he had incr...
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IMF COGNITIVE TECHNOLOGY (P) LTD., JAIPUR


(Appellate Authority for Advance Ruling, Rajasthan | May 8, 2019)

At the outset, we would like to make it clear that provisions of both the Central GST Act, 2017 and Rajasthan GST Act, 2017 are same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central GST Act would also mean a reference to the same provisions under Rajasthan GST Act. 2. The present appeal has been filed under Section 100 of the Central GST Act, 2017 (hereinafter also referred to as ‘CGST Act&rsquo...
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PRAKASH CHAND JAIN


(Authority for Advance Ruling, Madhya Pradesh | May 8, 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 SGST Act respectively) by M/s. PRAKASH CHAND JAIN (hereinafter referred to as the Applicant), not registered but desirous of obtaining registration 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 me...
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SENCO GOLD LTD.


(Authority for Advance Ruling, West Bengal | May 8, 2019)

Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Act, 2017 or West Bengal Goods and Services Act, 2017 (hereinafter collectively called ‘the GST Act’), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such furth...
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AWAS BANDHU


(Authority for Advance Ruling, Uttar Pradesh | May 7, 2019)

M/s. Awas Bandhu, 1st Floor, Janpath Market, Hazratganj, Lucknow, U.P.-226001 (hereinafter called the applicant) is a registered assessee under GST having GSTN : 09AAAAA6345D1Z2. 2. The applicant provides services to help U.P. Housing Ministry to implement policies and provide housing for all income groups. 3. The applicant has submitted application for Advance Ruling dated 29-3-2019 enclosing duly filled Form ARA-01 (the application form for Advance Ruling) along with annex...
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ORDER Liberty to approach the trial court for interim bail is granted. ...
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VISHNU AROMA POUCHING PVT LTD. vs. UNION OF INDIA


(Gujarat High Court | May 7, 2019)

1. By this application the applicants [original petitioners] seek the following reliefs: “(A) That this Hon’ble Court may be pleased to permit the petitioners to file manually GSTR3B for August 2017 with correct and true details and the respondents may be directed to accept and acknowledge such GSTR3B manually filed by the petitioners for August 2017; (B) That this Hon’ble Court may be pleased to direct the respondents to give effect to the details contained in GSTR3...
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1. A very short but interesting question that arises for consideration in the present petition is whether the books ‘Sulekh Sarita Parts I to V’ are ‘Printed Books’ classifiable under ‘HSN 4901’ or ‘Exercise Books’ under ‘HSN 4820’ of the Central Goods and Service Tax Act (CGST Act)? If the books are classified under HSN 4901, as contended by the Petitioner, then they would be completely exempt from tax in terms of the CGST Act as we...
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20
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20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

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)).