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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.P1 order dated 22.02.2024. 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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ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) An amendment has been made to Section-112 of the Central Goods and Services Tax Act, 2017 substituting “twenty per cent” pre deposit to “ten per cent” for maintaining an appeal before the Goods and Services Tax Tribunal. The Tribunal has not yet been constituted and this Court had been granting orders based on the judgment in SAJ Food Products Pvt. Ltd. vs. The State of Bihar & Others in C.W.J.C. No. 15465 o...
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ISHAN GUPTA vs. UNION OF INDIA RAIPUR


(Chhattisgarh High Court | Oct 24, 2024)

ORDER 1. The applicant has preferred this First Bail Application under Section 483 of Bharatiya Nagarik Suraksha Sanhita, 2023 for grant of regular bail, as he has been arrested in connection with Crime No. DGGI 14/2023-24, registered at Police Station – Directorate General of Intelligence G.S.T., Raipur (C.G.) for the offence punishable under Sections 132(1)(b) and 132(1)(c) of CGGST Act, 2017. 2. As per the story of the prosecution, The Directorate General of Goods and Service...
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ORDER 1. Heard. 2. The order passed by the adjudicating authority has been challenged mainly on the ground that the order of the adjudicating authority does not address all the issues which were raised by the petitioner in its reply. 3. Learned Senior Counsel appearing on behalf of the petitioner would submit that the petitioner placed several material and notifications before the adjudicating authority to canvass that as per law, the rate of GST applicable in the case of the peti...
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COMMON ORDER The petitioner is before this Court against the Impugned Orders dated 31.08.2021 passed by the Appellate Commissioner under Section 107 of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017. 2. By the Impugned Orders dated 31.08.2021, demand that was earlier confirmed vide Assessment Orders dated 29.11.2019 has been affirmed insofar as denial of Input Tax Credit availed on goods viz., “Gold Coins” and “T-shirts” purchased by the petitioner for...
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JUDGMENT ( PER : THE HON'BLE MR. JUSTICE C. M. POONACHA ) Learned counsel for the petitioner has filed a memo which reads as follows: “The undersigned counsel for the petitioner respectfully prays this Hon’ble Court that, this Hon’ble court may kindly permit to withdraw the present top said writ petition, with liberty to get the benefit of amendments and amnesty scheme by the Governments. Wherefore, the above mentioned WP may kindly be disposed of with libert...
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ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Vijay Patel for learned advocate Mr. Rahil P. Jain for the petitioner and learned advocate Ms. Hetvi H. Sancheti for the respondents. 2. Having regard to the controversy involved, which is in a narrow compass, with the consent of the learned advocates for the respective parties, the matter is taken up for hearing. 3. Rule returnable forthwith. Learned advocate Ms. Hetvi H. Sancheti waiv...
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VASUDEVA ENGINEERING vs. THE UNION OF INDIA AND OTHERS


(Punjab and Haryana High Court | Oct 24, 2024)

SANJEEV PRAKASH SHARMA , J (ORAL) CM-9169-CWP-2024 in CWP-26077-2023 No case for passing the interim order is made out. Accordingly, the application is dismissed. Main Cases 1. This order shall dispose of 17 writ petitions, i.e., CWP-27468- 2023, CWP-18475-2023, CWP-26077-2023, CWP-18591-2023, CWP- 5397-2023, CWP-7816-2024, CWP-8517-2024, CWP-12742-2024, CWP- 13358-2024, CWP-22946-2024, CWP-15632-2024, CWP-7684-2024, CWP-10089-2024, CWP-10105-2024, CWP-16348-2024, CWP-1635...
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R.K. INDUSTRIES vs. THE STATE OF GUJARAT & OTHERS


(Gujarat High Court | Oct 24, 2024)

ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) [1] Learned advocate Mr. Hiren J. Trivedi for the petitioner and learned A.G.P. Mr. Raj Tanna for the respondents. [2] By this petition, the petitioner has challenged the order passed by the Appellate Authority, whereby the order of cancellation of registration passed by the Assessing Officer has been upheld and the appeal was dismissed on the ground of limitation. [3] The petitioner challenged the order of cancellatio...
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ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Ashutosh S. Dave for the petitioner and learned Assistant Government Pleader Mr. Raj Tanna for the respondent-State. 2. Learned advocate Mr. Ashutosh Dave for the petitioner has tendered a draft amendment. The same is allowed in terms of the draft. To be carried out forthwith. 3. By this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following 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)