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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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COMMON ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Abhay Y. Desai for the petitioners through video conference and learned advocate Mr. Deepak N. Khanchandani for the respondent Nos.2 and 3. 2. Learned advocate Mr. Abhay Desai for the petitioners submitted that the impugned show cause notice is issued without following the provisions of Sub-section (5) of Section 74 of the Central Goods & Services Tax Act, 2017. It is further pointe...
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ORDER UPON hearing the counsel the Court made the following. In view of the submission that there is a conflict between the interpretation adopted by the Delhi High Court and the Madhya Pradesh High Court, issue notice on the application seeking condonation of delay as well as on the Special Leave Petition. ...
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SILVERLINE vs. STATE OF BIHAR AND OTHERS


(Patna High Court | Oct 21, 2024)

JUDGMENT The petitioner challenges the order of the appellate authority at Annexure-P/7. 2. Though the appeal was filed in time but the appellate authority despite opportunity being granted to the appellant to produce the documents in support of his case, he did not produce the same, dismissed the appeal of the petitioner. 3. A Division Bench has already held in Purushottam Stores vs. The State of Bihar & Ors; CWJC No. 4349 of 2023 decided on 25.04.2023; looking at the provisi...
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ORDER PER 1. The instant writ petition has been preferred seeking an appropriate direction being framed by the Court under Article 226 of the Constitution, commanding the respondents to unblock the Electronic Credit Ledger [ECL] as maintained by the writ petitioner in accordance with the provisions of the Central Goods and Services Tax Act, 2017 [Act] and the Central Goods and Services Tax Rules, 2017 [Rules]. 2. Undisputedly, on the date when the blockin...
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TASNEEF AHMAD MIRZA vs. UNION OF INDIA AND OTHERS


(Allahabad High Court | Oct 21, 2024)

ORDER 1. This petition is directed against order dated 23.04.2024 passed by the Assistant Commissioner, State Tax, Sector-16, Kanpur Nagar under Section 73 of the Goods and Service Tax Act, 2017 whereby demand has been created against the petitioner. 2. Submissions have been made that after filing of response by the petitioner to the notice issued under Section 73 of the Act on 28.12.2023, the respondent authorities neither issued any notice of personal hearing nor issued any intimati...
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SHYAM ROSHAN TRANSPORT vs. STATE OF U.P. AND OTHERS


(Allahabad High Court | Oct 21, 2024)

ORDER 1. This petition is directed against orders dated 27.4.2024 and 30.4.2024 passed by the Deputy Commissioner, State Tax, Kanpur under Section 73 of the Goods and Service Tax Act, 2017 whereby demand has been created against the petitioner. 2. Submission has been made that notices issued under Section 73 of the Act, were uploaded on 'Additional Notices and Orders' Tab of the G.S.T. Portal, which is evident from annexure-5 and consequently, the petitioner being unaware of i...
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SURYA ASSOCIATES vs. UNION OF INDIA AND OTHERS


(Allahabad High Court | Oct 21, 2024)

ORDER HON’BLE PIYUSH AGRAWAL, J. 1. Heard Sri Vinod Kumar Singh, learned counsel for the petitioner, Sri Anant Kumar Tiwari, learned counsel appearing for Union of India/respondent no.1 and Sri Gaurav Mahajan, learned counsel for the respondents no.2 & 3. 2. With the consent of counsel for the parties, the Court has proceeded to decide the case without calling the counter affidavit. 3. By means of this writ petition, the petitioner has assailed the ord...
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A. FASHION vs. STATE OF U.P. AND ANOTHER


(Allahabad High Court | Oct 21, 2024)

ORDER 1. This writ petition has been filed by the petitioner aggrieved of the impugned demand of penalty order passed in form GST MOV- 09 dated 21.08.2024 passed by respondent No. 2 under the provisions of CGST/IGST Act and Rules. 2. Submissions have been made that penalty has been imposed under Section 129(1)(b) of the Act whereas in terms of the clarification dated 31.12.2018 issued by the Central Board of Taxes and Customs GST Policy Wing, the penalty in the present case could have...
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JHALAK ENTERPRISES vs. UNION OF INDIA AND OTHERS


(Allahabad High Court | Oct 21, 2024)

ORDER 1. This writ petition has been filed by the petitioner, aggrieved of the order dated 29.05.2024 passed in Form GST DRC-22 by the Principal Additional Director General of Goods and Services Tax Intelligence, Jaipur Zone, Jaipur. 2. Submissions have been made that the bank account of the petitioner has been attached though the petitioner has no relation whatsoever with the entities named in the order. 3. Learned counsel for the petitioner made submissions that in terms of Sect...
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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)