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  13,481 Results

Short Summary:
The court set aside the impugned tax assessment order for the year 2023-24, which was challenged on grounds of violation of natural justice due to inadequate notice. The petitioner, engaged in silver ..... Subscribe to Read more
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WEBEL SUPPORT MULTIPURPOSE SERVICE COOPERATE SOCIE..


(Authority for Advance Ruling, West Bengal | Dec 20, 2024)

Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Tax Act,2017 or West Bengal Goods and Services Tax Act, 2017 (hereinafter collectively called “the GST Act”), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Tax Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within....
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SUPER TECH FORGINGS (INDIA) PVT. LTD. vs. STATE OF PUNJAB AND OTHERS


(Punjab and Haryana High Court | Dec 20, 2024)

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The court acknowledged that the main issue—challenge to Section 174(2) of the GST Act, 2017—had already been finally adjudicated in a prior decision, which upheld the provision's constitutional va..... Subscribe to Read more
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NATIONAL GAS SERVICE vs. STATE OF U.P. AND OTHERS


(Allahabad High Court | Dec 20, 2024)

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The court quashed and set aside the impugned order dated 30.12.2023 passed under Section 73 of the GST Act, as the notices and orders were uploaded on the “Additional Notices and Orders” tab of th..... Subscribe to Read more
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The court dismissed the petition challenging the adjudication order dated August 28, 2024, concerning issues of short payment of reverse charge mechanism (RCM), excess input tax credit (ITC) availed, ..... Subscribe to Read more
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The court set aside the impugned order rejecting the petitioner’s Input Tax Credit (ITC) claim, which was based on discrepancies including ITC claimed from suppliers who had not paid taxes or filed ..... Subscribe to Read more
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The court recognized that the petitioner, having properly exported goods and paid IGST, was entitled to a refund under GST law. Although the shipping bill was amended by customs authorities to correct..... Subscribe to Read more
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The court addressed the challenge against a show cause notice and subsequent cancellation of a taxpayer's GST registration. The petitioner expressed willingness to pay all outstanding dues including t..... Subscribe to Read more
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Short Summary:
The court set aside and quashed the demand notice issued under the Odisha GST Act due to a procedural defect in the show cause notice, which violated natural justice by not specifying a personal heari..... Subscribe to Read more
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The court quashed and set aside the impugned orders that confirmed disallowance due to discrepancies between GST annual return forms GSTR-9 and GSTR-9C, which were issued without adequately considerin..... Subscribe to Read more
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10 Jun

☑ Monthly | GSTR-7

GSTR-7 for the m/o May 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o May 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Jun

☑ Monthly | GSTR-1

GSTR-1 for the m/o May 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 Jun

☑ Monthly | GSTR-5

GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 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 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).