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EMERGE VOCATIONAL SKILLS PRIVATE LTD.


(Authority for Advance Ruling, Karnataka | Aug 13, 2018)

ORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND UNDER SUB-SECTION (4) OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017 AND SECTION 20 OF THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 1. M/s Emerge Vocational Skills Private Limited, (called as the ‘Applicant’ hereinafter), having its registered office at 30, Galaxy, 3rd Floor, 1st Main, 3rd Phase,  J.P.Nagar,  Bengaluru  560078,  having  GSTIN &...
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O R D E R 1. It is pointed to the Court by the learned counsel for the petitioner as well as the respondents that pursuant to previous orders during the pendency of the present proceedings, the GST Council by its 26th meeting dated 10.03.2018 decided that GST/Service Tax could not be levied on license fee and application fee called by whatever name for alcoholic liquor for human consumption. The Central Government accepted the GST Council’s decision dated 31.07.2018, as is evident f...
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VISHAKHAR PRASHANT BHAVE (PROP. M/S MICRO INSTRUME..


(Authority for Advance Ruling, Maharashtra | Aug 10, 2018)

PROCEEDINGS (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by Mrs. Vishakar Prashant Bhave, the applicant, seeking an advance ruling in respect of the following issue. (i) Whether the &l...
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FORBES FACILITY SERVICES PRIVATE LIMITED


(Authority for Advance Ruling, Rajasthan | Aug 10, 2018)

Note: Under Section 100 of the RGST Act 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of RGST Act 2017, within a period of 30 days from the date of service of this order. 1. SUBMISSION OF THE APPLICANT M/s. Forbes Facility Services Private Limited is a company registered under GST engaged in business/activities of providing catering services to various segments of Business Houses, including Corporate and Univers...
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INDIAN INSTITUTE OF MANAGEMENT


(Authority for Advance Ruling, Madhya Pradesh | Aug 10, 2018)

PROCEEDING 1. BRIEF FACTS OF THE CASE: 1.1. Indian Institute of Management, Indore (IIM, Indore) [hereinafter referred to as the Applicant] is one of the nineteen IIMs set up by the Government of India. The Applicant institute was established in 1996 by the Government of India as registered society under the Madhya Pradesh Societies Registration Act, 1973 and is governed by a Board of Governors. 1.2. The India Institute of Management Act 2017, received the Presidential a...
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The petitioner, a company, registered under the Kerala Value Added Tax Act, has now migrated to the Goods and Services Tax regime. To use the input tax available to its credit at the time of migration, the petitioner had to upload FORM GST TRAN-1 within the stipulated time. The petitioner asserts that though it attempted to upload the form within the time, it failed because of some system error. The petitioner, therefore, seeks directions for taking credit of the available input tax. 2. H...
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Introduction: A trader, an assessee under the new tax regime (GST), wants to carry goods (timber) inter-state. The vehicle intercepted on the route, it faces detention-and a possible confiscation-proceedings. It has not uploaded or carried with it a completed e-way bill: Part B is incomplete. After receiving a notice, the trader replied, and then received an order: the detaining officer demanded tax and penalty under the law. Aggrieved, the trader questioned the detention and the concomit...
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The petitioner, engaged in works contract, purchased material from Ghaziabad, as seen from Ext.P1 invoice. Ext.P2 e-way bill, however, did not contain the details of the vehicle used for the transport. The vehicle and the goods detained, the petitioner filed this writ petition. 2. In the writ petition, the petitioner sought the following reliefs: “(i) To quash Exts.P3 & P3(a) and Exts.P4 & P4(b) issued by the 1st respondent by the issue of a writ of certiorari or such ot...
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ANKIT TANDON AND ENTERPRISES & TOLLWAYS PRIVATE LI..


(Authority for Advance Ruling, Madhya Pradesh | Aug 9, 2018)

PROCEEDINGS (Under section 98 of the Madhya Pradesh Goods and Services Tax Act, 2017) 1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and MP Goods & Services Tax Act, 2017 (hereinafter also referred to CGST Act and MPSGT Act respectively) by M/S Ankit Tandon Enterprises & Tollways Private Limited (hereinafter also referred to as applicant), registered under the Goods & Services Tax. 2. The provisions of the C...
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This writ petition has been filed to call for the records and quash the impugned communication of the second respondent dated 09.02.2018 and to direct the first and second respondents herein to permanently register the petitioner under the Central Goods and Services Tax Act, 2017 and the Tamil Nadu Goods and Services Act, 2017. 2. The petitioner claims to be a manufacturer and reseller of granites and tiles and a registered dealer under the Tamil Nadu Value Added Tax Act, 2006 and Central...
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17
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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)).