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ORDER K.S. JHAVERI, C.J. By way of this writ petition the petitioners have challenged the action of the opposite parties whereby the opposite parties without considering the provisions under Section 17 (5)(d) of the Central Goods and Services Tax Act (in short “the CGST Act”) held that the provisions of the CGST Act is not applicable in the case of construction of immovable property intending for letting out for rent. 2. The case of the petitioners is that the petition...
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1) This writ petition has been preferred for extending the date of submitting declaration electronically in Form GST-TRANS-I to avail the benefit of Input Tax Credit. 2) Having heard learned counsel for both sides and looking to the facts and circumstances of the case, especially looking to Annexure 3 of the writ petition, we, hereby, direct this petitioner to prefer a representation before the Goods & Service Tax Council, New Delhi as also before the Nodal Officer of the State of Jha...
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O R D E R The present petition has been filed by the petitioner/ accused No.2 under Section 438 of Cr.P.C. to release her on anticipatory bail in the event of her arrest in O.R.No.32/2018-19 registered by the Commissioner of Central Tax, Bengaluru South Commissionerate, Bengaluru. 2. This case is taken out of turn at the request of the learned counsel appearing for the petitioner/accused on the ground that the daughter of the petitioner/accused is intending to appear for NEET exam and...
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RAJESH ARORA S/O SHRI DEEVAN CHAND vs. UNION OF INDIA


(Rajasthan High Court | Apr 16, 2019)

Petitioner has filed this petition under Section 439 Code of Criminal Procedure, 1973 seeking interim bail in F.I.R. No. 15/2018 registered at DGGI, GST, Jaipur, for offences under Sections 131(1)(B)(C)(D)(F)(I) and (1) read with Sections 132(1) (I)(IV) of Goods and Services Tax Act 2017 (hereinafter referred as the ‘Act’) read with Sub Section 5 of the Act, 2017. Learned counsel has further submitted that the wife of the petitioner has to undergo an operation and petitioner b...
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1) This writ petition has been preferred for extending the date of submitting declaration electronically in Form GST-TRANS-I to avail the benefit of Input Tax Credit. 2) Having heard learned counsel for both sides and looking to the facts and circumstances of the case, especially looking to Annexure 3 of the writ petition, we, hereby, direct this petitioner to prefer a representation before the Goods & Service Tax Council, New Delhi as also before the Commissioner of State Taxes, Jhar...
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DIRECTOR GENERAL OF ANTI-PROFITEERING, CENTRAL BOA.. vs. DEV SNACKS, CHERIYELA


(National Anti Profiteering Authority | Apr 16, 2019)

1. The present Report dated 04.12.2018 has been received from the Applicant No. 2 i.e. the Director General of Anti-Profiteering (here-in-after referred to as the DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the case are that the Applicant No. 1, vide the minutes of its meeting held on 08.05.2018 had forwarded an application to the Standing Committee on Anti-profiteering, alleging profiteering by the Respo...
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TATA PROJECTS LIMITED


(Authority for Advance Ruling, Tamilnadu | Apr 16, 2019)

Note : Any Appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Subsection (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain pro...
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ALEKTON ENGINEERING INDUSTRIES PVT. LTD.


(Authority for Advance Ruling, Tamilnadu | Apr 16, 2019)

The Applicant has submitted the copy of application in Form GST ARA - 01 and also submitted a copy of Challan evidencing payment of application fees of ₹ 5,000/- each under Sub-rule (1) of Rule 104 of CGST rules 2017 and SGST Rules 2017. 2. The Applicant in the Statement of facts has stated that they are engaged in the manufacturing of Triple Screw Pumps and Parts thereof falling under Chapter Heading 8413 of Customs Tariff Act 1975 and supplying the same to Indian Navy for intended use...
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UDYOG MANDIR


(Authority for Advance Ruling, Rajasthan | Apr 16, 2019)

Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. The issue raised by M/s. Udyog Mandir situated at Amer, Jaipur, Rajasthan 302028 (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97(2) (a) given as under : a. Classification ...
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LAXMI RUBBER INDUSTRIES


(Authority for Advance Ruling, Rajasthan | Apr 16, 2019)

Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. The issue raised by M/S Laxmi Rubber Industries, H-84, Road No. 5A, RIICO Bindayaka, Jaipur, Rajasthan 302012 (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97(2) (a) given as u...
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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)).