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Heard Shri Jaideep Narain Mathur, learned Senior Advocate, assisted by Shri Madhav Chaturvedi, learned counsel for the petitioner, Dr. Deepti Tripathi, learned counsel representing the respondent nos.1 & 2, Shri Dipak Seth, learned counsel representing the respondent nos.3 & 4 and learned Standing Counsel representing the respondent nos.5, 6 and 7. Under challenge in this petition is an order dated 09.05.2018 passed by the Additional Commissioner (Law), Commercial Tax, Headquarter...
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VISHAL TRADERS vs. UNION OF INDIA AND OTHERS


(Punjab and Haryana High Court | Sep 20, 2018)

The assessee in the instant petition claims to be registered under Punjab VAT Act, 2005 (in short PVAT Act) as well as under the GST Act, 2017 and is filing the VAT returns along with annual statements well in time as per the provisions of the PVAT Act and discharging the due liabilities. According to the petitioner, with the introduction of GST Act, 2017, the petitioner has migrated to GST Act and due to which certain difficulties are being faced by it. The petitioner filed GST (TRAN-01)...
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VENKATESH AUTOMOBILES


(Authority for Advance Ruling, Goa | Sep 20, 2018)

PROCEEDING (Under Section 98 of the Goa Goods and Services Tax, Act 2017) The present application has been filed under section 97 of the Goa Good and Services Tax Act, 2017 and the Central Goods and Services Tax, Act 2017 (hereinafter referred to as the SGST Act and CGST Act) by M/s. Venkatesh Automobiles, Shop No. 1, Govind Poy House Rua Padre Miranda, Margao Goa seeking an Advance Ruling in respect of the following question: “Whether the service provided for issuing Pollut...
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QUATTROPORTELUXURY HOMES LLP


(Authority for Advance Ruling, Goa | Sep 20, 2018)

PROCEEDING (Under Section 98 of the Goa Goods and Services Tax, Act 2017) The present application has been filed under section 97 of the Goa Goods and Services Tax Act, 2017 and the Central Goods and Services Tax, Act 2017 (hereinafter referred to as the SGST Act and CGST Act) by Quattroporteluxury Homes LLP, Bunglow No. 7, Kamat Kinara, Miramar, Panaji - Goa seeking an Advance Ruling in respect of the following question: “Determination of liability to pay tax on sale of vil...
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GRASSHOPPER PRODUCTION


(Authority for Advance Ruling, Goa | Sep 20, 2018)

PROCEEDING (Under Section 98 of the Goa Goods and Services Tax, Act 2017) The present application has been filed under section 97 of the Goa Goods and Services Tax Act, 2017 and the Central Goods and Services Tax, Act 2017 (hereinafter referred to as the SGST Act and CGST Act) by Grasshopper Production, H. No. 780/1, Shop No. 6, Aura Wind Chimes, Penha De France, Alto Porvorim, Betim, North Goa seeking an Advance Ruling in respect of the following question: “Whether our Even...
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1. Petitioner has expressed certain difficulties in migrating the credit of ₹ 45,36,017/- of the previous tax regime on to GST regime. According to the petitioner, necessary declaration should not be made within the time permitted for such purpose on account of technical glitches of the official portal. In this context, the petitioner has sought for a direction to enable the petitioner to avail such benefit of CENVAT credit in the electronic credit ledger in terms of section 140 of the Cent...
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CERA SANITARYWARE LTD. vs. UNION OF INDIA


(Gujarat High Court | Sep 19, 2018)

1. These petitions arise in common background. We may record facts from Special Civil Application No. 5212 of 2018. Petitioner is engaged in manufacture of ceramic sinks, washbasin etc. The petitioner is also trading in such goods across India. With the introduction of Goods and Service Tax from 01.07.2017 certain structural changes in tax collection were made requiring the legislature to make transitional provision. Section 140 of the Central Goods and Service Tax Act, 2017 enabled the deale...
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WILLOWOOD CHEMICALS PVT. LTD. vs. UNION OF INDIA


(Gujarat High Court | Sep 19, 2018)

The petitioners have challenged constitutionality of second proviso to Section 140 [1] of the Gujarat Goods and Services Tax Act, 2017 [“GGST Act” for short]. The petitioners have also challenged the vires of Rule 117 of the Central Goods and Services Tax Rules, 2017 [“CGST Rules” for short] and Rule 117 of the Gujarat Goods and Service Tax Rules, 2017 [“GGST Rules” for short]. The petitioners have prayed that the respondents be directed to allow the petiti...
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The petitioner, a dealer, faced detention proceedings under Section 129 of the Goods and Services Tax Act. After failing to secure interim release of the goods, it has filed this writ petition seeking the following reliefs : i) declare Rule 140 of the CGST/SCST Rules, to the extent to which it directs collection of security in the form of simple bond for the value of goods and bank guarantee equivalent to the amount of applicable tax, interst and penalty payable as a mandatory condtiion f...
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The petitioner, a registered dealer under the KVAT Act, has later migrated to the regime of Goods and Services Tax Act. Recently, it purchased goods from a company in Maharashtra under Exts.P1 to P1(b) invoices. It generated Exts.P2 to P2(b) e-way bills and entrusted the goods to a parcel agency to be transported to Kerala. 2. When the goods reached Surathkal, Karnataka, first, the vehicle broke down and required repairs. Once the vehicle got repaired on 13.08.2018, as is evident from Ext...
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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)).