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The petitioner, a registered dealer under the Kerala Value Added Tax Act, has now migrated to the Goods and Services Tax regime. To use the input tax available to its credit at the time of migration, the petitioner had to upload FORM GST TRAN-1 within the stipulated time. The petitioner asserts that though it attempted to upload the form within the time, it failed because of some system error. The petitioner, therefore, seeks directions for taking credit of the available input tax. 2. Hea...
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Heard. By means of present writ petition, petitioner seeks to quash the order of seizure of the vehicle in question bearing no.UK 06- 0706 having chasis no. MB1KACHD2KPJG9885 passed by respondent no.3 vide GST MOV-06/MOV-07. Admit. Counter affidavit be filed within four weeks. List thereafter. Also heard on the stay application. It is the contention of learned senior counsel that the vehicle of the petitioner has been seized by respondent no.3 thereby imposing a penalty of...
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AJAY HARDWARE INDUSTRIES PVT. LTD. vs. UNION OF INDIA AND OTHERS


(Punjab and Haryana High Court | Feb 15, 2019)

Prayer made in this writ petition under Articles 226/227 of the Constitution of India, is inter alia for issuance of a writ in the nature of certiorari directing the respondents to open the GST portal or the accept the manually filed TRAN-1 to enable the petitioner to carry forward the cenvat credit of ₹ 4,37,976/- in form GST TRAN-1 which the petitioner could not do for reasons beyond its control due to glitches in the system of the respondents. 2. At the outset, learned counsel for th...
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ARAVALI POLYART PVT. LTD.


(Authority for Advance Ruling, Rajasthan | Feb 15, 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. Aravali Polyart Pvt. Ltd., situated at A-251, B-1, Mewar Industrial Area, Road No. 1, Madri, Udaipur, Rajasthan 313001, (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit ...
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SHAMBHU TRADERS PRIVATE LIMITED


(Authority for Advance Ruling, Rajasthan | Feb 15, 2019)

The issue raised by M/s. Shambhu Traders Private Limited situated at 41, Large Industrial Area, Kota, Rajasthan 324003 (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97(2) (e), which is 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 08AAFCS9741J1ZU, as per the declaration given by him in Form ARA-01) the issue raised by t...
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M/S. METRO ALUMINIUM


(Authority for Advance Ruling, Andhra Pradesh | Feb 14, 2019)

(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 Metro Aluminium, (hereinafter referred to as applicant), registered under the Goods & Services Tax. ...
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M/S. KSR & COMPANY


(Authority for Advance Ruling, Andhra Pradesh | Feb 14, 2019)

(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. KSR & Company, (hereinafter referred to as applicant), registered under the Goods & Services Tax. 2. T...
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Heard Sri C.K. Parekh, learned counsel for the appellants. Sri Vashistha Tiwari has appeared for Mathura Vrindavan Nagar Nigam whereas learned Standing counsel for the State of U.P. The Additional Advocate General is also present but he has choosen not to add anything. The petitioners are advertising companies. They have challenged the vires of the Mathura Vrindavan Nagar Nigam (Vigyapan Kar Ka Nirdharan and Wasuli Viniyaman) Upvidhi, 2017 as ultra-vires to the provisions of the U.P. Muni...
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Mr. Antariksha Srivastava, Assistant Commissioner, Commercial Tax, Mobile Squad Unit-5, Lucknow appear in person before this Court. Heard learned counsel for the petitioner as well as learned Standing Counsel. This writ petition has been filed challenging the impugned detention order dated 18.01.2019 and consequential notice dated 18.01.2019 issued by the opposite party No.3 annexed as Annexure Nos.1 & 2 to this writ petition. The brief submission of learned counsel for the pe...
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ORDER This writ petition challenges FORM GSTMOV-06 dated 04.02.2019 issued by the 2nd respondent, the State Tax Officer/Proper Officer Roving Squad-5 Enforcement(North) on various grounds. 2. Ms.Dhanamadhri, learned Government Advocate took notice on behalf of the respondents on 12.02.2019 and sought time to take instructions. 3. Heard Mr. K.Krishnamoorthy, learned counsel for the petitioner and Ms.Dhanamadhri, learned Government Advocate for the respondents. By consent of learned...
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15
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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)).