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RUDRA AUTOPARTS DISTRIBUTOR


(Calcutta High Court | Apr 23, 2019)

ORDER Learned advocate appearing for the petitioner submits that the right to avail transitional CENVAT credit in respect of goods held in stock on the appointed day is a substantive right in terms of Section 140(3) of the Central GST Act whereas the Rule 117 of Central Rules is merely procedural in nature and therefore due date contemplated under the Rule 117 of the CGST Rules for filing of declaration of Form GST Tran 1 is directory and not a mandatory provision. Learned advoca...
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LIONS CLUB OF POONA KOTHRUD


(Appellate Authority for Advance Ruling, Maharashtra | Apr 23, 2019)

PROCEEDINGS (under Section 101 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act. The present appeal has be...
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ATEEK ULLA vs. STATE OF UP AND 4 OTHERS


(Allahabad High Court | Apr 19, 2019)

ORDER We have heard Shri R.K. Tripathi, learned counsel for the petitioner and Shri C.B. Tripathi, learned Special Counsel for the respondent. The petitioner has statutory remedy of filing an appeal against the impugned order under Section 107 of the U.P. GST Act, 2017. It is left open to the petitioner to take recourse to the statutory remedy available to him under the law. We are not inclined to entertain this petition at this stage. The writ petition is accordingly dismissed. ...
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1. Rule. Mr. Utkarsh Sharma, learned Assistant Government Pleader waives service of notice of rule on behalf of the respondents. 2. Having regard to the controversy involved in the present case, which lies in a narrow compass and with the consent of the learned advocates for the respective parties, the matter was taken up for final hearing. 3. By this petition under Article 226 of the Constitution of India, the petitioners have challenged the demand order dated 2.4.2019 passed by the ...
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Challenging the summons issued by the Superintendent (Anti Evasion) of the Hyderabad GST Commissionerate, under Section 70 of the Central Goods and Services Tax Act, 2017 (for short ‘CGST Act’) and the invocation of the penal provisions under Section 69 of the Act, the Directors (Past and/or present) of a few Private Limited Companies, a Chief Financial Officer of a company and the Partner of a Partnership Firm have come up with the above writ petitions. 2. We have heard Mr. R. Ra...
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Aggrieved by a demand made by the respondent for payment of interest on the ITC portion of the tax paid for the months of July, 2017 to May, 2018, the petitioner has come up with the above writ petition. 2. Heard Mr. Gandra Mohan Rao, learned counsel for the petitioner and Mr. B. Narasimha Sarma, learned Senior Standing Counsel for the Department. 3. The petitioner is engaged in the manufacture of MS Pipes and in the execution of infrastructure projects. After the enactment of the Cen...
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1. Leave to amend the cause title by impleading the State of Gujarat, through the Commissioner of Commercial Tax, Rajya Kar Bhavan, Ashram Road, Ahmedabad as the second respondent. 2. On 12.4.2019, this court passed an order in the following terms: “1. Mr. D. K. Trivedi, learned advocate for the petitioners inter alia submitted that initially the petitioners were called for hearing in respect of the notice under section 130 of the Central Goods and Services Tax Act, 2017 read wi...
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1 Heard learned counsel appearing for the petitioner and respondent nos.1 and 2. 2 Petition is filed seeking direction to the respondent no.2 to follow the mandatory provisions of Code of Criminal Procedure as contained under Chapter XII of Cr.P.C before taking any further action against the petitioner in connection with CNR NO. MHCC020034062019 / Remand Application No.35/RA/2019. Petition came to be amended in terms of the liberty granted on 3rd April 2019 and the petitioner has sought h...
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SPFL SECURITIES LTD.


(Appellate Authority for Advance Ruling, Uttar Pradesh | Apr 18, 2019)

The present appeal has been filed under Section 100 of the Central Goods and Services Tax Act and Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as "the CGST Act and UPGST Act") by M/s. SPFL Securities Ltd., 15/63-M, SPFL House, Civil Lines, Kanpur-208001 (hereinafter referred to as the "Applicant") against the Advance Ruling Order No. 18, dated 14-12-2018 by the Authority for Advance Ruling, Uttar Pradesh. At the outset, we would like to make ...
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SAVENCIA FROMAGE AND DAIRY PVT. LTD.


(Appellate Authority for Advance Ruling, Uttar Pradesh | Apr 18, 2019)

The present appeal has filed under Section 100 of the Central Goods and Service Tax Act, 2017 and Uttar Pradesh Goods and Service Tax Act, 2017 (hereinafter referred to as “the CGST Act and UPGST Act”) by M/s. Savencia Fromage dairy Pvt. Ltd., A 41, hosiery Complex, Phase 2 Extension, Noida, U.P. 201305 (hereinafter referred to as the “Applicant”) against the Advance Ruling Order No. 17 dated 10.12.2018 by the Authority for Advance Ruling, Uttar Pradesh. At the out...
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19
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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)).