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Petitioner has filed this petition under Section 439 Code of Criminal Procedure, 1973 seeking regular bail in Case No.IV(6)78/AE/ALWAR/2019 for the offence under Section 132(1)(B), (C) & (D) of Central Goods and Services Tax (CGST) Act, 2017 (hereinafter referred to as the ‘Act’). Learned counsel for the petitioner has submitted that the petitioner is in custody since 19.01.2019. Presently, petitioner is in judicial custody and is not required for further investi...
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The challenge in this petition is to Rule 89(5) of the Central Goods and Services Tax Rules, 2017 along with Notification No. 21/2018 dated 18.04.2018, Notification No. 26/2018 dated 13.06.2018 and the Circular No. 79/53/2018 dated 31.12.2018 issued under the Central Goods and Services Act, 2017. According to the petitioner who is the Manufacturer of Ink is required to pay inputs tax @ 18% whereas, his entitlement to shift the burden of tax on the output is to the extent of 12%. The petit...
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KEYSIGHT TECHNOLOGIES INTERNATIONAL INDIA PVT. LTD..


(Authority for Advance Ruling, Haryana | Feb 25, 2019)

ORDER Facts in brief : 1.  Statement of relevant facts : 1.1  The applicant is a company registered in India and is engaged in providing IT/ IT enabled services and ancillary research and development activities. 1.2  The application is a 100% Export Oriented Unit under STP Scheme for development of computer software/ IT Enabled Services. The applicant exports its services to its customers located outside India. Such activities of the applicant qualify as ex...
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M/S. INDIAN POTASH LIMITED.


(Authority for Advance Ruling, Andhra Pradesh | Feb 22, 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 Indian Potash Limited., (hereinafter referred to as applicant), registered under the Goods & Services...
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ORDER The petitioner challenges an order dated 08.11.2018 cancelling his registration for non filing of returns of returns, on the ground that GSTR 3B returns have been filed upto December 2017 and GSTR-1 only UPTO August 2018. 2. Mr. K. Jayachandran, learned counsel appears for the petitioner and Mr. Mohammed Shafiq, Special Government pleader for the respondent. 3. A show cause notice had been received by the petitioner on 04.10.2018 for cancellation of registration, in response...
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We would not have normally interfered with the discretion exercised by the learned Single Judge. The issue arises insofar as a conditional stay granted by the First Appellate Authority. The First Appellate Authority directed payment of 15% of the outstanding demand and furnishing of sufficient security for the balance amount. The appellant satisfied the 15% deposit and approached this Court with a prayer that they may be permitted to furnish a simple bond without sureties. 2. The learned ...
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WESTERN CONCESSION PRIVATE LIMITED (FORMERLY KNOWN..


(Authority for Advance Ruling, Maharashtra | Feb 22, 2019)

PROCEEDINGS (under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as ‘the CGST Act, and MGST Act”] by Western Concessions Private Limited (formerly known as H-Energy Gateway Private Limited), the applicant, seeking an a...
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NMDC LIMITED


(Authority for Advance Ruling, Chhatisgarh | Feb 22, 2019)

The applicant M/s P.K. Mahapatra, Assistant General Manager (Finance) NMDC Limited, ADMN Building Hilltop Road, Near CSD, 1st Floor, Bacheli Complex, Dantewada (South Bastar), Chhattisgarh GSTIN 22AAACN7325A1Z5 has filed the application U/s 97 of the Chhattisgarh Goods & Services Tax Act, 2017 requesting advance ruling in respect of the following question:- 1. Whether royalty paid in respect of mining lease can be classified under "Licensing for the right to use minerals includin...
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NATIONAL DAIRY DEVELOPMENT BOARD


(Authority for Advance Ruling, Gujrat | Feb 22, 2019)

The applicant, NDDB, is a statutory body constituted by an Act of Parliament, namely the National Dairy Development Board Act, 1987 (NDDB Act); the objectives of NDDB include promoting dairy and other agriculture based industries; and the activities undertaken by NDDB, to fulfill its objectives, not only include technical or administration assistance but also financial assistance. 1.1 The applicant submitted that the NDDB Act has specifically authorized NDDB to undertake the activity of f...
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NATIONAL DAIRY DEVELOPMENT BOARD


(Authority for Advance Ruling, Gujrat | Feb 22, 2019)

As per the submission of the applicant, NDDB is a statutory body constituted by an Act of Parliament, namely the National Dairy Development Board Act, 1987 (NDDB Act). Besides providing technical assistance and administrative & managerial services to promote, plan and organize programmes for the purpose of development of dairy and other agricultural industries and biological industries on a nationwide basis. It has allowed the ‘Anandalaya Educational Society’, an education ins...
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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)).