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Petitioner seeks release of the goods detained by the second respondent under Section 129 of the Central Goods and Services Tax Act as also the Kerala State Goods and Services Tax Act. 2. It is seen that an identical matter has been disposed of by a Division Bench of this Court in W.A.No.1802 of 2017, directing expeditious completion of the adjudication of the matter and permitting release of the goods detained pending adjudication, in terms of Rule 140(1) of the Kerala Goods and Services...
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The petitioner has brought before this Court his grievance and it is little peculiar. 2. The petitioner says that it is a company engaged in manufacturing of robotic and automation equipment. The 1st respondent is the Union of India through the Commissioner of Central Goods and Services Tax, Pune and the 2nd respondent is the State of Maharashtra through the Commissioner of State Goods and Services Tax.   3. The purpose of filing this petition is because the petitioner having bee...
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RELIANCE INDUSTRIES LTD. vs. STAE OF U.P.


(Allahabad High Court | Feb 6, 2018)

The petitioners have approached this Court against the order of the seizure dated 05.12.2017 passed by the proper Officer under Section 129 of the U.P. GST Act, 2017 read with Section 7 of the same Act. As regards the contention of the petitioners on merits as to his liability to tax etc. these are issues which would be considered either in the penalty proceedings or in the assessment proceedings at the appropriate stage and any consideration by this Court at this stage would prejudice th...
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RASIK PRODUCTS PVT. LTD. vs. UNION OF INDIA


(Allahabad High Court | Feb 5, 2018)

Heard Sri Suyash Agrawal, learned counsel for the petitioner, Shri Anant Kr. Tiwari, learned counsel for the respondent nos.1 and 2 and Shri Piyush Agrawal, learned counsel for the respondent nos.3 to 5. The petitioner seeks a writ of mandamus directing the GST council respondent no.2 to make recommendations to the State Government to extend the time period for filing of GST Tran-1 in the case of the petitioner because his application was not entertained on the last date i.e. 27...
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SHREE VISHWAKARMA ENGINEERING WORKS


(Authority for Advance Ruling, Gujrat | Feb 5, 2018)

The applicant M/s. Shree Vishwakarma Engineering Works is engaged in the assembling and manufacturing of musical instruments known as electrically operated drum with bell and zalar. The applicant has submitted that they are purchasing various components for assembling of musical instrument. The applicant had installed lathe machine, drill machine and welding machine which are mainly used for preparing body and machining work. Thereafter, different parts are manually assembled. Accordingly, as...
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MITORA MACHINEX PVT. LTD.


(Authority for Advance Ruling, Gujrat | Feb 5, 2018)

The applicant M/s. Mitora Machinex Pvt. Ltd. has submitted that they manufacture and supply the ‘Ice Cream Making Machines’ in diverse specifications such as Automatic Ice Cream Making Machine, Countertop Ice Cream Making Machine, Soft Ice Cream Making Machine and Fully Automatic Ice Cream Making Machine.. 2. The applicant has raised the following questions for Advance Ruling – (i) Whether the aforesaid goods fall under Chapter Heading 8438 of GST Tariff ?; (ii) ...
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SAMMARTH OVERSEAS & CREDITS PVT. LTD.


(Authority for Advance Ruling, Telangana | Feb 5, 2018)

Under Section 100(1) of the CGST/TGST Act, 2017, any person aggrieved by this order can prefer an appeal before the Telangana State Appellate Authority for Advance Ruling, Hyderabad, within 30 days from the date of receipt of this Order. I. M/s. Sammarth Overseas & Credits Pvt. Ltd., Sanathnagar, Hyderabad, (GSTIN No. 36AAGCS9604PIZ0) has filed an application and sought advance ruling on the following issues under Section 97(1) of TGST Act, 2017 read with Rule 103 of CGST/TGST Rules, ...
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RK OVERSEAS vs. UNION OF INDIA AND 3 ORS


(Allahabad High Court | Feb 1, 2018)

Heard Sri N.C. Gupta, learned counsel for the petitioner and Sri C.B. Tripathi Special Counsel for the State of U.P. Sri Anant Kumar Tiwari learned counsel appearing for the Union of India. The goods in transit have been seized vide order dated 18.01.2018 passed under Section 129(1) of the U.P. Goods and Service Tax Act, 2017 (hereinafter referred to as Act). The order of seizure has been passed on two grounds that the goods were being transported from New Delhi and not from Ghaziabad...
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Heard Sri Nishant Mishra, learned counsel for the petitioner and Sri C.B. Tripathi, Special Counsel for the State of U.P. The petitioner is aggrieved by the seizure of his goods vide impugned order dated 20.01.2018 passed under Section 129(1) of the U.P. Goods and Services Tax Act, 2017 (hereinafter referred to as the U.P.G.S.T.). The submission is that as admittedly the seized goods were in transit from outside the State the transaction would be covered by the Integrated Goods and Se...
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Heard Sri Aditya Pandey, learned counsel for the petitioner, Sri C.B. Tripathi, special counsel for the respondents no. 1, 3 and 4 and Sri Anant Tiwari, learned counsel for the respondent no. 2. The petitioner is aggrieved by the order of seizure dated 13.01.2018 alleged to have been passed under Section 129(1) of the Uttar Pradesh Goods and Services Tax Act, 2017. The petitioner is in the business of manufacturing and sale of 'Tasla' which is categorised as an agricultural im...
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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)