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JUDGMENT The petitioner has been denied input tax credit in terms of the provisions contained in Section 16 (2) (c) of the Central Goods and Services Tax/State Goods and Services Tax Acts, 2017 (CGST/SGST Acts). It is the case of the petitioner that if the petitioner is given the benefit of the Circulars referred to in paragraph No. 101 of the judgment of this Court in M. Trade Links v. Union of India [2024 KLT OnLine 1624], the petitioner will be entitled to input tax credit, w...
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(ORDER PER) 01. Impugned in this Petition, filed under Article 226 of the Constitution of India, is a notice bearing No. AA010724162642H dated 8th of September, 2024 issued by the competent authority, thereby calling upon the Petitioner to either pay an amount equal to the amount of excess input tax credit, along with interest payable under Section 50, through FORM GST DRC-03 and furnish details thereof in Part-B of FORM GST DRC- 01C or furnish the reply in Part-B of FORM GST DRC-01C inco...
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ORDER This Writ Petition is filed challenging the impugned order dated 20.03.2023 for the period 2021-22 on the premise that the denial of the Input Tax Credit on the ground that the petitioner has not received any goods from the alleged supplier is in violation of principles of natural justice. 2. It is submitted by the learned counsel for the petitioner that the petitioner is engaged in trading of paper board waste etc. and registered under GST Act. The petitioner, for the period in...
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COMMON ORDER R. SURESH KUMAR, J. In W.P.No.15932 of 2022, a show cause notice issued against the petitioner has been under challenge. 2. In W.P.No.23572 of 2022, the provisions, namely, Section17(5)(d) of the CGST Act, 2017 and Section 17(5)(d) of the TNGST Act, 2017 are under challenge. 3. Insofar as the prayer sought for in W.P.No.23572 of 2022, i.e., the validity of the said provisions of both CGST and TNGST Act is concerned, it is brought to our notice by the learned couns...
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ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE D.N.RAY) 1. The petitioner had filed an appeal being ARN:AD2405210020307 dated 08-05-2021 against Order No. ZD240221013594X dated 27-02-2021 before the Joint Commissioner of State Tax, Appeal-1, Rajkot. However, since the petitioner had not submitted certified copy of the order i.e. GST Form RFD-06, the said appeal came to be dismissed in terms of Rule 108 (3) of the GGST Rules, 2017 which, at the relevant point of time read as under:- &l...
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SARATH B.S. vs. STATE OF KERALA & OTHERS


(Kerala High Court | Oct 29, 2024)

JUDGMENT Petitioner has approached this Court challenging Ext.P4 order issued under Section 130 of the CGST/SGST Act. According to the petitioner, the petitioner was a registered dealer in the CGST/SGST Acts and the registration of the petitioner had been canceled with effect from 11.10.2023. According to the petitioner, the petitioner was dealing in paints and hardware’s and he had some unsold stock, most of which had either completed the expiry date or was nearing the expiry date....
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ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) An amendment has been made to Section-112 of the Central Goods and Services Tax Act, 2017 substituting “twenty per cent” pre deposit to “ten per cent” for maintaining an appeal before the Goods and Services Tax Tribunal. The Tribunal has not yet been constituted and this Court had been granting orders based on the judgment in SAJ Food Products Pvt. Ltd. vs. The State of Bihar & Others in C.W.J.C. No. 15465 o...
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MAHVEER TRADERS vs. STATE OF GUJARAT & OTHERS


(Gujarat High Court | Oct 29, 2024)

ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Ashutosh Dave for learned advocate Mr. Shrey Dave for the petitioner and learned Assistant Government Pleader Mr. Raj Tanna for the respondent. 2. This Court passed the following order on 24.10.2024: “Learned Assistant Government Pleader, Mr. Raj Tanna has submitted that the impugned provisional attachment order dated 17.10.2023 issued under Section 83 of the Gujarat Goods and Servic...
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ORDER Order No. 02. 1. Mrs. Wallace, learned advocate appears on behalf of petitioner and submits, additional affidavit of her client was filed pursuant to leave granted on order dated 27th September, 2024. Copies be served. 2. Petitioner’s case is, inter alia, he could not respond to the notices for prosecuting his appeal because he was unwell. He being a handicapped person, was thus prevented. Accordingly, he seeks interference by restoration of the appeal, dealt with on i...
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ORDER Challenging the impugned suspension of registration and the show cause notice issued for the purpose of cancellation of GST number of the petitioner, the present Writ Petition. 2. The learned counsel for the petitioner submitted that the notice in Form GST REG-17 dated 05.09.2024 was issued to the petitioner, for which, the petitioner also filed a reply on 12.09.2024. However, according to the petitioner, without considering the reply, till date, the respondent has not taken any...
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25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)