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BRITANNIA INDUSTRIES LIMITED,


(Authority for Advance Ruling, Karnataka | Apr 4, 2019)

M/s. Britannia Industries Limited, Plot No .74B and 74C, Sector II, Bidadi Industrial area, Shanumangala post, Ramangara, Karnataka (herein after referred to as 'Applicant') having GSTIN number 29AABCB2066P1ZB, have filed an application, on 16.05.2018, for advance ruling under Section 97 of CGST Act, 2017, KGST Act, 2017 read with rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-Ol. They also enclosed copies of challans for ₹ 10,000/- (CGST of ₹ 5,00/- vide CIN N...
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RASHI ECO TOURISM LIMITED


(Authority for Advance Ruling, Karnataka | Apr 4, 2019)

M/s Rashi Eco Tourism Limited, No 166, Athigundi Post, Jagara Hobli, ID Peeta Village, Chickmagalur, Karnataka-577101 (herein after referred to as ‘Applicant’) having GSTIN number 29AAECR3967J1ZS, have filed an application, on 16.05.2018, for advance ruling under Section 97 of CGST Act, 2017, KGST Act, 2017 read with rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01. They also enclosed copy of challan for ₹ 10,000/- (CGST - ₹ 5,000/- & KGST – ₹ ...
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Heard learned counsel for the parties. 2. By way of this writ petition, the petitioner has challenged the action of the opposite parties in not giving him the credit which he claimed under the new regime of GST. 2.1 The main contention of the petitioner is that the petitioner while putting his Form has committed an error. Instead of “7a-Duties and Taxes on inputs”, it has filled “7d-Stock of goods”. Although there was incorrect entry in the prescribed forma...
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BALKRISHNA STEEL TRADERS vs. STATE OF GUJARAT


(Gujarat High Court | Apr 3, 2019)

Mr. Uchit Sheth, learned advocate for the petitioner invited the attention of the court to the provisions of sections 129 and 130 of the Central Goods and Services Tax Act, 2017, to point out the procedure which is required to be followed by the respondent authorities in case where any goods are in transit in contravention of the provision of the Act or the rules made thereunder. It was pointed out that firstly, under section 129 of the Act, the officer is required to issue a notice as contem...
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R. GANGAIAH & CO.


(Authority for Advance Ruling, Andhra Pradesh | Apr 3, 2019)

ORDER (Under sub-section (4) of Section 98 of Central Goods and Services Tax Act, 2017 and sub- section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017) 1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/s. R. Gangaiah & Co., (hereinafter referred to as applicant), registered under the Goods & Services...
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1. The brief facts of the case are that the Applicant No. 1, vide the minutes of it's meeting held on 08.05.2018 had referred the present case to the Standing Committee on Anti-profiteering, alleging profiteering by the Respondent on the supply of “Vitrified Tiles Super Nano Plus (HSN Code 69072100), by not passing on the benefit of reduction in the rate of tax w.e.f 15.11.2017, granted vide Notification No. 41/2017-Central Tax (Rate) dated 14.11.2017. It was therefore alleged that ...
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1. The present Report dated 26.09.2018, has been received from the Applicant No. 2 the Director General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the case are that the Kerala State Screening Committee on Anti-Profiteering vide the minutes of its meeting held on 08.05.2018 had referred the present case to the Standing Committee on Anti-profiteering, alleging profiteering by the Respo...
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SEGOMA IMAGING TECHNOLOGIES INDIA PVT. LTD.


(Appellate Authority for Advance Ruling, Maharashtra | Apr 3, 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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TRIVENI TURBINE LIMITED


(Appellate Authority for Advance Ruling, Karnataka | Apr 3, 2019)

PROCEEDINGS (Under Section 101 of the CGST Act, 2011 and the KGST Act, 2017) At the outset, we would like to make it clear that the provisions of both the Central Goods and Services Tax Act, 2017 and the Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act, 2017 and KGST Act, 2017) 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...
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ORDER The instant writ petition has been filed for a mandamus to direct the second respondent to settle and release the pending refund of IGST amount paid on the Shipping Bill Nos. 8676491/15.09.2017, 8898781/26.09.2017, 8930537/27.09.2017, 8997183/29.09.2017 and 8997165/29.09.2017. 2.It is the case of the petitioner that they are regular exporters of Polished Granite Slabs and had registered with all the Government Authorities. According to the petitioner, they have exported Polished...
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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)).