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KOLTE PATIL DEVELOPERS LTD.


(Appellate Authority for Advance Ruling, Maharashtra | Apr 11, 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. ...
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SHREE RADHE STEEL vs. STATE OF GUJARAT


(Gujarat High Court | Apr 10, 2019)

1. A perusal of the Notice for Confiscation of Goods or Conveyance and Levy of Penalty under section 130 of the Central Goods and Services Tax Act, 2017 read with the relevant statutory provisions (Annexure-A to the petition) indicates that the same is undated. In paragraph 4 of the notice, it is stated that subsequently, after observing the principles of natural justice, an order demanding the applicable tax and penalty was issued in FORM GST MOV-09 on 9.3.2019 and the same was served on the...
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1. The sole relief prayed for in this petition is for removal of attachment of the bank accounts detailed in paragraph 10-C of the petition. 2. On 6.2.2019, this court passed an order in the following terms:- “1. Vide orders dated 10.1.2019 passed in FORM GST DRC-22 under sub-rule (1) of rule 159 of the Central Goods and Service Tax Rules, 2017, addressed to the Branch Manager, Axis Bank Ltd. Asarwa Branch, Ahmedabad, the respondent No.1 Additional Director General, DGGI, AZU ha...
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SABRE TRAVEL NETWORK INDIA PVT. LTD.


(Appellate Authority for Advance Ruling, Maharashtra | Apr 10, 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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NETWORK FOR INFORMATION AND COMPUTER


(Authority for Advance Ruling, Madhya Pradesh | Apr 10, 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. Network For Information & Computer (hereinafter referred to as the Applicant), registered under the Goods & Se...
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ROHAN COACH BUILDERS


(Authority for Advance Ruling, Madhya Pradesh | Apr 10, 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 SGST Act respectively) by M/s. Rohan Coach Builders (hereinafter referred to as the Applicant), registered under the Goods & Services Tax. 2. The p...
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M/S. JALARAM FEEDS


(Authority for Advance Ruling, Maharashtra | Apr 10, 2019)

The t application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. JALARAM FEEDS, seeking an advance ruling in respect of the following question. Whether the firm is liable to take registration under section 24 or is exempted from registration under section 23? At the outset, we would like to make it clear that th...
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The petitioner in W.P (C) No.19728/2018 is the appellant herein, challenging the judgment dismissing the writ petition on 11-01-2019. The respondents herein are the respondents in the writ petition. 2. Exhibit P2 notice and Ext.P4 order imposing penalty were challenged in the writ petition by contending that the appellant company is in no way liable to be imposed with penalty, because the irregularities pointed out is with respect to the transactions conducted by another concern, which is...
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On 06.03.2018, various prayers made in the writ petition was restricted for defreezing the current account of the petitioner. The relevant portion of the said order, inter alia reads as under:- “ The prayer made in this writ petition is for seeking declaration that search and seizure proceedings conducted by the respondents on 02.08.2018 under Chapter V of the Finance Act, 1994 are in violation after introduction of the Central Goods and Services Tax, 2017. Further prayer has b...
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As both these writ petitions involve a common issue, they are taken up together for consideration and disposed by this common judgment. For the sake of convenience, the reference to facts and exhibits is from W. P. (C). No. 18370/2018. 2. The petitioners in both the writ petitions are sister concerns engaged in the trade of gold jewellery under the brand name “Josco”. It is not in dispute that the petitioners are registered dealers under the ...
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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)).