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1. The present report dated 27.09.2018, has been received from the Applicant No. 2 i.e. The Directorate 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 it's meeting held on 08.05.2018 had referred the present case to the Standing Committee on Anti-profiteering, alleging profiteerin...
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SHAFI KHAN KHOKHAR vs. STATE OF MAHARASHTRA & ORS.


(Bombay High Court | Dec 21, 2018)

1. This petition under Article 226 of the Constitution of India seeks to challenge an enquiry initiated by respondent No. 2 - The Superintendent of CGST & Central Excise (AE) Mumbai. This by issuing summons to him dated 28.9.2018 under Section 14 of the Central Excise Act, 1944 and Section 70 of the Central Goods & Services Tax Act, 2017. 2. The basic contention of the petitioner is that he is already being subjected to enquiry by CGST Authorities at Jaipur who have issued him a s...
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ADLABS ENTERTAINMENT LIMITED vs. UNION OF INDIA


(Bombay High Court | Dec 21, 2018)

1. Petitioner, a limited company, has set up a theme park and water park at Khalapur, Maharashtra by making sizable capital investment. As a part of the tourism policy of the State Government, the petitioner was offered certain incentives in the nature of entertainment tax waiver. The petitioner would point out that at the relevant time, the rate of entertainment tax was 15%. Thus, on account of heavy capital investment needed, the petitioner was granted such incentive and as a result, the pe...
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OMAX AUTOS LTD., GURGAON vs. STATE OF HARYANA AND OTHERS


(Punjab and Haryana High Court | Dec 21, 2018)

1. In this writ petition filed under Articles 226/227 of the Constitution of India, the petitioner has prayed for issuance of a writ of mandamus directing the respondents to allow its claim for transfer of eligible transitional credit amounting to ₹ 9.83 crores or to decide the representations (Annexure P-11 Colly) moved by the petitioner. 2. The petitioner is registered under the GST in the State of Haryana having registration No.GSTN 06AAACO2190C3ZB and is also registered under the Ha...
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The petitioner imported car accessories from China, cleared the goods through Chennai Port, and transported them to Ernakulam, based on the Ext.P4 e-way bill and Ext.P7 invoice. The vehicle and the goods were detained by the respondent authorities as per the Ext.P5 proceedings, and demanded penalty under Ext.P6. Aggrieved, the petitioner has filed this writ petition. 2. In the writ petition, the petitioner sought the following reliefs: “(i) Issue a writ of certiorari or appropri...
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The petitioner, an assessee under the GST Act in Tamil Nadu, sent goods across to the State. The Assistant State Tax Officer intercepted the goods and detained them. After the initial procedural formalities, the petitioner suffered an order under Section 129 of the GST Act. Aggrieved, it has filed this writ petition, for these reliefs: “(i) Issue a writ of Certiorai, or any other appropriate writ, order or direction as this Hon'ble Court deems fit and proper in the circumstances...
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FAMOUS STUDIOS LTD.


(Authority for Advance Ruling, Maharashtra | Dec 21, 2018)

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 M/s. FAMOUS STUDIOS LTD, seeking an advance ruling in respect of the following questions. 1. Whether the exemption from payment of GST on reverse charge basis under section 9(4) of the CGST Act SGST Act for receipt of supply of goods and / or services by us from a...
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ASHOK RUBBER INDUSTRIES


(Authority for Advance Ruling, West Bengal | Dec 21, 2018)

The Applicant, stated to be a manufacturer of rice polisher made of flexible and elastic rubber, seeks a ruling on classification of the goods. Advance Ruling is admissible under Section 97(2)(a) of the CGST/WBGST Acts, 2017 (hereinafter referred to, collectively, as "the GST Act"). The Applicant submits that the question raised in the Application has neither been decided by nor is pending before any authority under any provisions of the GST Act. The concerned officer raises...
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PEW ENGINEERING PVT. LTD.


(Authority for Advance Ruling, West Bengal | Dec 21, 2018)

1. The Applicant, stated to have received a tender from the Indian Railways (hereinafter referred to as “the Contractee”) for retro-fitment of Twin Pipe Air Brake Systems on wagons, seeks a Ruling as to whether such activity under contract is to be treated as Composite Contract or Works Contract, and If it is determined to be a Composite Contact, whether the Principal Supply will be the supply of the Twin Pipe Air Brake Systems or the supply of services of fitting these goods to t...
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SWAPNA PRINTING WORKS PRIVATE LIMITED


(Authority for Advance Ruling, West Bengal | Dec 21, 2018)

1. The Applicant, stated to be engaged primarily in the business of printing, seeks a ruling on whether activities undertaken by procuring orders from a foreign party to print religious texts and thereafter deliver them to various places in India can be classified as “supply of goods” or “supply of services”. The Applicant also seeks a Ruling as to whether this activity can be classified as “export”. Advance Ruling is admissible on the first questio...
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11
May
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11 May

☑ Monthly | GSTR-1

GSTR-1 for the m/o Apr 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 May

☑ Monthly | GSTR-5

GSTR-5 for the m/o Apr 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Apr 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Apr 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

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)).