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The petitioner, a businessman in Tamilnadu, is the consignor of goods sent across to Kerala. On 7. 3. 2018 the Assistant State Tax Officer, Palakkad, detained the goods on these two grounds. i. GSTIN of the recipient is incorrect, which is in violation of Rule 46 of the CGST Rules, 2017 r/w section 31 of CGST Act, 2017; ii. No e-way Bill/e-declaration has accompanied the transport. 2. When the petitioner filed this writ petition, the Court, through an interim order dated 9. 3. 201...
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It is the contention of the petitioner that, it is not in a position to upload the appeal electronically. Learned Advocate for the State submits that, the appeal can be filed manually also. He refers to Rule 97A and 107A of the West Bengal Goods and Services Tax Rules, 2017. The Rules of 2017 permit manual filing of appeals. It is the contention of the petitioner that, the appellate authority is not receiving manual filing of the appeal. Learned Advocate for the petitioner makes o...
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SAKSHI ENTERPRISES vs. STATE OF U.P. AND 2 OTHERS


(Allahabad High Court | Nov 15, 2018)

Heard Ms. Sanyukta Singh and Sri Subham Agrawal, learned counsel for the petitioner and Sri C.B. Tripathi, learned counsel appeared for the respondents. The goods of the petitioner in transit have been intercepted and detained. The respondents by the impugned order dated 6.11.2018 has directed for the release of the goods on furnishing security and indemnity bond under Section 129(1)(a) and (b) of U.P. GST. The submission is that there was no violation of any provision of the Act to j...
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ASIAN BIKES PRIVATE LIMITED vs. UNION OF INDIA AND OTHERS


(Punjab and Haryana High Court | Nov 14, 2018)

The petitioner has filed the present petition with a prayer that the period for filing GST TRAN-1 form be extended as on account of technical problems, the same could not be uploaded on the portal within the time granted. Learned counsel for the respondents submitted that Notification No. 48, dated September 10, 2018 has been issued for amending the Central Goods and Services Tax Rules, 2017 giving power to the Commissioner for extension of time for submission of declaration for...
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KRISHNA ENTERPRISES vs. STATE OF U.P. AND 2 OTHERS


(Allahabad High Court | Nov 14, 2018)

Heard Sri Rahul Agarwal, learned counsel for the petitioner and Sri C.B. Tripathi, learned counsel for the respondents. The petitioner has come up in this petition against the order passed under Section 129(3) of the U.P. GST Act indicating the proposed tax and penalty for the purposes of releasing the goods. The submission of Sri Rahul Agarwal, learned counsel for the petitioner is that petitioner is the owner of the goods and therefore, the proposed penalty ought to be in accordance...
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The petitioner has filed the present petition with a prayer that the period for filing GST TRAN-1 form be extended as on account of technical problems, the same could not be uploaded on the portal within the time granted. Learned counsel for the respondents submitted that Notification No. 48, dated September 10, 2018 has been issued for amending the Central Goods and Services Tax Rules, 2017 giving power to the Commissioner for extension of time for submission of declaration form GST TRAN...
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S.R. SALES vs. STATE OF U.P. AND 2 OTHERS


(Allahabad High Court | Nov 14, 2018)

ORDER Heard Sri Rahul Agarwal, learned counsel for the petitioner and Sri C.B. Tripathi, learned counsel for the respondents. The petitioner has preferred this writ petition for quashing of the order dated 02.11.2018 issued by respondent no. 3 under Section 129(3) of the U.P. GST Act proposing the amount of tax and penalty to be deposited for the purposes of release of the seized goods. Prima facie, we are of the opinion that it is not a fit case for exercise of our discretionary ...
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ORDER Heard Sri Shubham Agrawal, learned counsel for the petitioner and Sri C.B. Tripathi, learned counsel appearing for the respondents . The petitioners are the selling and purchasing dealers of the goods in transit. The goods have been seized on account of the fact that a proper E-way bill was not accompanying the goods. The submission of Sri Agrawal is that the E-way bill was generated on 2.11.2018 much before the interception of the goods and proper E-way bill with due Part B...
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IL&FS EDUCATION AND TECHNOLOGY SERVICES LIMITED


(Appellate Authority for Advance Ruling, Odisha | Nov 14, 2018)

1.1 M/s IL & FS Education and Technology Services Ltd. (hereinafter referred to the Applicant or the Appellant”), assigned with GSTIN 21AABCI2106H1ZC, having registered address at 51-KIIT, ITI Campus-14, Chandaka Industrial Estate, Khorda. Odisha-751024. had filed an application on 27 03.2018 under Section 100(1) of CGST Act, 2017 read with Rule 104 of CGST Rules 2017 & OGST Rules, 2017 in Form GST ARA-01 before the Authority for Advance Ruling, Odisha (hereinafter referred to a...
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The petitioner has approached this Court challenging the order dated 18.4.2018 whereby the claim for refund of the amount of tax paid before introduction of Goods & Service Tax, was rejected. The primary ground on which the claim has been rejected is that the petitioner has not filed TRAN-1 Form. Learned counsel for the petitioner submitted that when the claim of the petitioner was rejected, the last date fixed for submission of TRAN-1 Form was 27.12.2017, however, the date was subseq...
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10 May

☑ Monthly | GSTR-7

GSTR-7 for the m/o Apr 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Apr 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

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)).