Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

GST Case Laws


TaxReply Citation TAXREPLY
Court
High Court
State
Search by Related Tags
  OR

  OR

  OR
Date (From)
Date (To)
Name of Party
Text Search
Text Search option

  13,223 Results

CHOWGULE INDUSTRIES PRIVATE LIMITED


(Authority for Advance Ruling, Goa | Mar 29, 2019)

The present application has been filed under section 97 of the Goa Goods and Services Tax Act, 2017 and the Central Goods and Services Tax, Act 2017 (hereinafter referred to as the SGST Act and CGST Act) by M/s. Chowgule Industries Private Limited, Chowgule House, Mormugao Harbour, Goa - 403803 seeking an Advance Ruling in respect of the following question: “Whether Input Tax Credit on the Motor Vehicle purchased for demonstration purpose can be availed as credit on Capital Goods an...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

M/S TATA PROJECTS LIMITED


(Authority for Advance Ruling, Rajasthan | Mar 29, 2019)

The issue raised by M/s TATA Projects Limited, , situated at 88, Competition Colony, Mahaveer Nagar IIIrd, Kota, District-Kota, Rajasthan 324009, (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97 (2) (e) given as under: e. determination of the liability to pay tax on any goods or services or both; Further, the applicant being a registered person (GSTIN is 08AAALM 189 lKlDY, as per the declaration given by him in Form ARA-01) t...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

VIKALP JAIN vs. UNION OF INDIA AND 4 OTHERS


(Allahabad High Court | Mar 28, 2019)

Heard Sri Manish Tiwary, learned counsel for the applicant, Sri Atul Pandey holding brief of Sri B.K.Singh Raghuvanshi, Sri Abhinav Prasad, learned AGA for the State and perused the material brought on record. The applicant who is involved in Case No. 17 of 2018 CIU CGST v. Vikalp Jain under and Criminal Misc. Application No. 1391 of 2018 Vikalp Jain v. State, under section 132(1)(a) CGST Act, Department CIU, Noida, has approached this Court with a prayer to quash the condition imposed by...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
1. Mr. D.K. Puj, learned advocate for the petitioner, has submitted that though alternative remedy of appeal has been provided under section 100 of the Central Goods and Service Tax Act, 2017 as well as the Gujarat Goods and Service Tax Act, 2017, the appellate authority has not been appointed yet. 2. It is pointed out that subsection (6) of section 98 of the Central Goods and Service Tax Act, 2017 provides that the authority shall pronounce its advance ruling in writing within 90 days fr...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
O R D E R The petitioner is aggrieved by the Letter dated C.No.IV/16/82/2018 – PCCO GST IV /602 dated 04.03.2019 wherein the Respondent is not allowing the petitioner to correct an error which has occurred in filing the GST TRAN-1 FORM because of which the eligible credit under the earlier indirect tax law could not be transferred into the electronic credit ledger of the Petitioner in the GST regime. The petitioner had filed the original FORM GST TRAN-1 as well a...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
O R D E R The petitioner is a public limited company registered under the Companies Act, 1956 and is registered under Central Goods and Service Tax Act, 2017 ['Act' for short]. Prior to introduction of GST, during the Central Excise and Service Tax regime, the petitioner was registered under the Finance Act, 1994. The petitioner while submitting his FORM GST TRAN-1 inter alia to enable the unreleased Cenvat Credit from the earlier credit to carry forward, inadvertent...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
O R D E R Learned counsel Sri. Jeevan J. Neeralgi is permitted to accept notice for respondent Nos.1, 3 to 5. Learned High Court Government Pleader accepts notice for respondent No.2. Heard the learned counsel for the parties. 2. The petitioner has sought for a writ of mandamus or direction, directing the respondents to consider the physical copy of Form GST TRAN – 1 sent to New Delhi office on 22.12.2017, be entertained and credit be given to the electronic ledger...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
The petitioner in WP(C) No.15898/2018 is the appellant herein challenging the judgment dated 11.1.2019 dismissing the writ petition. The respondents herein are the respondents in the writ petition. 2. Exts.P4 and P5 notices proposing cancellation of the compounding facility and assessment of tax, issued under provisions of the Kerala Value Added Taxes Act ('KVAT Act' for short), were under challenge in the writ petition. One of the main ground raised against the impugned proceedin...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

IMPACT METALS LTD. vs. STATE OF TELANGANA


(Telangana High Court | Mar 28, 2019)

Seeking a direction to the respondents to consider their request for payment of the arrears of taxes under the APGST Act and CST Act in installments, the dealer has come up with the above writ petition. 2. Heard Mr. Vedula Srinivas, learned counsel for the petitioner and Mr. J. Anil Kumar, learned Special Standing Counsel for the respondents. 3. It appears that the petitioner already approached the Commissioner of Commercial Taxes, for payment of the arrears in installments. The Commi...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
O R D E R At the very outset, counsel appearing for the petition seeks to implead GST Council, through its Chairman as respondent No. 2 to the present petition. Allowed and the GST Council through its Chairman is impleaded as respondent No. 2. Mr. Harpreet Singh, Senior Standing counsel appears on behalf of the respondent and accepts notice on behalf of the GST Council. We have heard counsel for both sides. The petitioner is aggrieved by the lack of response and technical difficul...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in


18
May
S
M
T
W
T
F
S
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)).