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ORDER Heard Sri Nishant Mishra, learned counsel for the petitioner and Shri Anant Kumar Tiwari and Shri Gaurav Mahajan, learned counsel for the respondents. 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 has filed his complete application fo...
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ELECTRONIC PALACE vs. UNION OF INDIA AND 6 OTHERS


(Allahabad High Court | May 2, 2019)

ORDER Heard Sri Nishant Mishra, learned counsel for the petitioner and Shri Krishna Agrawal and Shri K.J. Shukla, learned counsel for the respondents. 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 has filed his complete application for the ...
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DIRECTOR GENERAL OF ANTI-PROFITEERING, INDIRECT TA.. vs. TTK PRESTIGE LIMITED


(National Anti Profiteering Authority | May 2, 2019)

1. This Report, dated 14.01.2019, 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 29.08.2018 was filed by the Applicant No. 1 before the Standing Committee on Anti-Profiteering constituted under Rule 128 of the above Rules alleging that the Respondent did not pass on the benefit of reduction in the GST rate from...
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1. A report dated 31.07.2018, was received from the Applicant No. 2, i.e. the Directorate General of Anti-Profiteering (DGAP) under Rule129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017 stating that a reference dated 28.02.2018 was forwarded by the State level Screening Committee of Maharashtra to the Standing Committee on Anti-profiteering, recommending investigation in respect of an application alleging profiteering by the Respondent in the course of “Courier Service&...
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S.B. RESHELLERS PVT. LTD.


(Authority for Advance Ruling, Maharashtra | May 2, 2019)

PROCEEDINGS (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by M/s. S.B. Reshellers Pvt. Ltd., seeking an advance ruling in respect of the following question. i) The activity of converti...
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E-DP MARKETING PRIVATE LIMITED


(Authority for Advance Ruling, Madhya Pradesh | May 2, 2019)

PROCEEDINGS (Under sub-section (4) of Section 98 of Central Goods and Service Tax Act, 2017 and the Madhya Pradesh Goods & Service Tax Act, 2017) 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. E-DP MARKETING PRIVATE LIMITED (hereinafter referred to as the Applicant), registered under the Goods & Services T...
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BENGAL PEERLESS HOUSING DEVELOPMENT COMPANY LIMITE..


(Authority for Advance Ruling, West Bengal | May 2, 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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1.Having heard counsels appearing for both sides and looking to the facts and circumstances of the case, it appears that this petition has been preferred to get input tax credit of ₹ 1,37,1331.28/-, for which Form GST TRAN-I has to be filled up. The said form can be filled up on a portal opened by the respondents. 2.In several matters, this Court has observed that the petitioner has to prefer an application before the Nodal Officer and the Nodal Officer, in turn, will send the request o...
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SHRI JAYESH ANILKUMAR DALAL


(Authority for Advance Ruling, Gujrat | May 1, 2019)

2. The applicant Shri Jayesh Anilkumar Dalal (GSTIN: 24AAVPD9061B1ZS) has given following queries for advance ruling: “Whether or not my supply of services in the nature as mentioned in point 12(B), provided to Local Authorities, Urban Development Authority, Dist. Panchayat R&B Div. and other Government Departments which are entrusted with the functions mentioned under article 243G and 243W of the Constitution of India can be termed as “Pure Services” as referred in ...
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ORDER Heard Sri Sameer Gupta, learned counsel for the petitioner as well as Dr. Deepti Tripathi, learned counsel for respondent nos. 1, 2 and 6, and Sri Rohit Nandan Shukla, learned counsel for the respondent nos. 3, 4 and 5. The petitioner has challenged the vires of Section 129 of CGST Act, Section 129 of U.P. GST Act, Office Order No. 278/GST/2017-18/File No. 118 dated 01.07.2017 as well as Circular No. 41/15/2018-GST dated 13.04.2018. Issue notice to the Attorney General as we...
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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)).