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C.K. ASATI vs. THE STATE OF MADHYA PRADESH AND OTHERS


(Madhya Pradesh High Court | Oct 25, 2024)

ORDER Per : Justice Vivek Rusia With the consent of the parties, heard finally. The petitioner has filed the present under Article 226 of the Constitution of India for issuance of an appropriate writ, order or direction, directing the respondents to reimburse the extra GST amount paid @ 6% from 01.01.2022 to 30.09.2022 along with interest. 02. The petitioner is a Company / Proprietorship Firm engaged in the construction work. The petitioner has been awarded several works vide agre...
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ORAL ORDER 1. RULE. Learned APP waives service of rule for the respondent-State. 2. The present application is filed under Section 483 of the Bharatiya Nyaya Suraksha Sanhita, 2023 (for short “BNSS”) for regular bail in connection with FIR being F. No. GEXCOM/SAI/ MISC/199/2022-SI registered at Superintendent (AE) Central GST, Gandhinagar for the offences punishable under Sections 132 (1) (d), etc. of the Central Goods and Services Tax Act, 2017. 3. Learned Advocate ap...
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ORDER 1. This writ petition has been filed by the petitioner aggrieved of the order of cancellation of registration dated 10.07.2023 passed by Superintendent, Goods and Service Tax (GST), Jhansi. 2. Submissions have been made that petitioner, on account of illness of his daughter, was unable to file the requisite returns, which resulted in passing of the order of cancellation of registration on 10.07.2023. It is contended that no opportunity of hearing was provided to the petitioner a...
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ORDER Heard learned counsel for the parties. 2. Petitioner is a proprietorship firm who runs a business under the name and style ‘M/s Devendra Singh Adhikari’ situated in Kimtoli Malla Khatera, Lohaghat, Champawat. Petitioner deals as a service provider. Petitioner is registered under the Central Goods and Service Tax Act, 2017 (for short “the CGST Act, 2017”). 3. The registration of the petitioner has been cancelled by respondent no.2 vide order dated 25.0...
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MOHAN BAHUGUNA vs. ASSISTANT COMMISSIONER


(Uttarakhand High Court | Oct 24, 2024)

Heard learned counsel for the parties. 2. Petitioner is a proprietor of Bahuguna Photo Studio and Gift Center having principal place of business at Bhimtal. Petitioner deals as a service provider. Petitioner is registered under the Central Goods and Service Tax Act, 2017 (for short “the CGST Act, 2017”). 3. The registration of the petitioner has been cancelled by the respondent vide order dated 07.08.2023 for non filing of the GST return for a considerable period. 4. L...
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ROY VARGHESE vs. STATE TAX OFFICER & OTHERS


(Kerala High Court | Oct 24, 2024)

JUDGMENT Petitioner has approached this Court, being aggrieved by the fact that petitioner has been denied the benefit of input tax credit on account of the provisions contained in sub-section (4) of Section 16 of the CGST/SGST Acts, for the financial year 2018-19, through Ext.P3 order dated 01.03.2024. 2. Learned counsel appearing for the petitioner would submit that, with the notification of sub-section (5) of Section 16 of the CGST/SGST Acts, the petitioner would now be entitled to...
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ORDER In this writ petition, the petitioner has challenged the impugned order dated 20.08.2020 passed by the 3rd respondent namely the Additional Commissioner (Appeals) under Section 109 of the Central Goods and Services Tax, 2017 (in short CGST Act, 2017) and Para No.3 of Circular No.94/13/2019-GST dated 28.03.2019 as ultravires, the provisions of the GST Act as well as Rules made thereunder. 2. Operative portion of the impu...
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ORDER 1. Heard. 2. Learned counsel for the petitioner would submit that even though the maximum period of attachment as provided under Section 83 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the Act of 2017’) has come to an end, attachment order having been issued on 26.06.2023, the petitioner is not being permitted to operate its bank account by the respondent-bank. 3. Learned counsel for Respondent No. 1, on advance copy, would submit ...
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JUDGMENT The petitioner has approached this Court being aggrieved by the fact that refund application filed by the petitioner has been rejected by Ext.P4 communication on the ground that it is filed belatedly and beyond the time permitted by Section 54 of the Central Goods and Services Tax/State Goods and Services Tax Acts, 2017 (CGST/SGST Acts). 2. The brief facts of the case are as follows: The petitioner filed an application for refund on 05-04-2021 seeking refund of an amount of R...
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COMMON ORDER The petitioners in W.P.(MD)Nos.10565, 12626, 12689, 12724, 12835 and 15533 of 2020 and 5414 of 2021 have challenged the Orders-in- Originals, dated 31.03.2020. The petitioners in W.P.(MD)No.13023 of 2020 and W.P.(MD)No.12813 of 2021 have challenged the Orders-in- Originals, dated 30.03.2020 and 30.04.2020, respectively. 2. The dispute in these cases arise primarily relate to the classification of “chewing tobacco” marketed by the respective petitioners. The re...
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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)