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ORDER 1. Mr. Roy, learned advocate appears on behalf of petitioner and files additional affidavit dated 23rd October, 2024 pursuant to leave granted on order dated 7th October, 2024. He submits, the return was not filed due to unavoidable circumstances. His client be relegated to appeal. Revenue can have no objection because it was their submission that efficacious, alternative statutory remedy of appeal is available to his client. 2. Mr. Mishra, learned advocate, Standing Counsel app...
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ORDER CM APPL. 62591/2024 (Ex.) Allowed, subject to all just exceptions. The application stands disposed of. W.P.(C) 14916/2024, CM APPL. 62590/2024 (Interim Relief) 1. The writ petitioner impugns the final order dated 20 August 2024 framed under Section 73 (9) of the Central Goods and Services Tax Act, 2017 [“CGST Act”]. The aforesaid order was preceded by a Show Cause Notice [“SCN”] dated 29 May 2024 and in response to which the pe...
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STATE OF KARNATAKA vs. KARTHIK AGENCIES & OTHERS


(Karnataka High Court | Oct 23, 2024)

ORAL JUDGMENT (PER: HON'BLE MR JUSTICE V KAMESWAR RAO) Learned counsel for the appellants has filed I.A. No. 2/2024, seeking condonation of delay of 14 days in filing the appeal. For the reasons stated in the affidavit accompanying the application, I.A. No. 2/2024 is allowed. Delay of 14 days in filing the appeal is condoned. 2. With the consent of the learned counsel for the parties, the appeal is heard finally. 3. The challenge in this appeal is to the order dated 09...
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ORDER The present Writ Petition is filed challenging the assessment order dated 27.02.2022, on the premise that the Input Tax Credit has been disallowed only on the ground that the claims have been lodged beyond the period prescribed under Section 16(4) of the GST Acts. 2. It is submitted that an amendment has been brought into the GST Acts and that Section 16(5) has now been inserted vide Section 118 of the The Finance (No. 2) ACT, 2024 and the relevant provisions reads as under: ...
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ORDER PER 1. We had taken note of the challenge which stands raised in the writ petition in our order of 30 September 2024 and which is extracted hereunder:- “1. We take note of what prima facie appears to be an apparent mistake underlying the passing of the impugned order dated 23 April 2024, a decision which pertains to the tax period of July 2018 to March 2019. 2.On 30 December 2020 the petitioner was served with a Show Cause Notice for the said period. Those proceedings ...
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GAURAV GUPTA vs. COMMISSIONER OF CGST


(Delhi High Court | Oct 23, 2024)

ORDER 1. The petitioner is essentially aggrieved by the condition imposed on the petitioner while granting bail. By the order dated 12.12.2019, the petitioner was admitted on bail in an investigation carried out by the respondent Department alleging that the petitioner was operating bogus and non-existing firms and had allegedly created fake invoices/inadmissible Input Tax Credit of Rs. 1,43,37,89,138/-. 2. One of the conditions imposed on the petitioner was that he shall not leave th...
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ENALTEC LABS PRIVATE LIMITED vs. UNION OF INDIA AND OTHERS


(Madhya Pradesh High Court | Oct 23, 2024)

ORDER PER: JUSTICE VIVEK RUSIA This writ petition under Article 226 of the Constitution of India has been filed by the petitioner challenging the show-cause notice dated 20.08.2024 issued by respondent No. 2 under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the 'CGST Act') directing the petitioner to deposit INR 3,13,68,322/- together with interest and penalty by alleging violation of Rule 96(10) of the Central Goods and Services Tax ...
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CHAUDHARY ASSOCIATES vs. STATE OF U.P. & OTHERS


(Allahabad High Court | Oct 23, 2024)

ORDER HON'BLE PANKAJ BHATIA, J. 1. Heard learned counsel for the parties and perused the record. 2. The present petition has been filed by the petitioner challenging the order dated 22.12.2023 whereby an order under Section 73 of the State Goods & Service Tax Act against the petitioner as well as the order dated 30.08.2024 whereby the appeal preferred by the petitioner was dismissed as being beyond limitation. 3. Confining his argument, the counsel for the petitioner a...
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CRYSTAL BEVERAGES vs. SUPERINTENDENT, RANGE 2, ROHTAK


(Punjab and Haryana High Court | Oct 23, 2024)

SANJEEV PRAKASH SHARMA, J. 1. The present writ petition has been filed for quashing and setting aside the order-cum-show cause notice dated 10.07.2024, whereby the GST registration of the petitioner has been suspended. 2. Brief facts for adjudication of the present petition are that the petitioner company obtained GST registration for its principal place of business on 11.07.2017 under the Central Goods and Services Tax Act, 2017 (for short, ‘the GST Act’). Vide order date...
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ORDER 1. This writ petition is directed against order dated 13.09.2024 passed by the respondents under Rule 86A of the U.P. GST Rules (for short 'the Rules'), whereby the Input Tax Credit (ITC) of the petitioner to the tune of Rs. 49,93,317/- (IGST) has been blocked. 2. A perusal of the record indicates that a search was conducted at the premises of the petitioner on 12.09.2024 and a Panchnama was drawn wherein the petitioner was required to appear along with record on 17.09.2...
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24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

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)