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Heard Ms. N. Gogoi, learned counsel for the petitioners. Also heard Ms. K. Phukan, learned Central Government Counsel for the respondent no. 1, Mr. S.C. Keyal, learned Standing Counsel, Central Goods and Service Tax and Mr. B. Choudhury, learned Standing Counsel, Finance & Taxation Department. 2. The petitioner is a registered assesee under the provisions of Central Goods and Services Tax Act, 2017/ Assam Goods & Services Tax Act, 2017 (hereinafter referred to as CGST/AGST Act, 20...
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ORDER PER Heard Ms. N. Gogoi, learned counsel for the petitioners. Also heard Ms. K. Phukan, learned Central Government Counsel for the respondent no. 1, Mr. S.C. Keyal, learned Standing Counsel, Central Goods and Service Tax and Mr. B. Choudhury, learned Standing Counsel, Finance & Taxation Department. 2. The petitioners are engaged in an execution of wholesale/distributor business of drugs. The petitioner no. 2 carries on business in the name and style of “M/S Jyotirmoyee ...
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ASSAM STEEL COMPAN vs. UNION OF INDIA & OTHERS


(Gauhati High Court | Oct 3, 2024)

ORDER PER Heard Mr. R.S. Mishra, learned counsel for the petitioners. Also heard Ms. K. Phukan, learned Central Government Counsel for the respondent no. 1, Mr. S.C. Keyal, learned Standing Counsel, Central Goods and Service Tax and Mr. B. Choudhury, learned Standing Counsel, Finance & Taxation Department. 2. The petitioners are engaged in the business of trading of Iron and Steel goods and other ancillary items. The petitioner no. 2 carries on business in the name and style of &l...
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ORDER PER Heard Mr. D. Saraf, learned counsel for the petitioner. Also heard Ms. K. Phukan, learned Central Government Counsel for the respondent no.1, Mr. S.C. Keyal, learned Standing Counsel, Central Goods and Service Tax and Mr. B. Choudhury, learned Standing Counsel, Finance & Taxation Department. 2. The petitioner is engaged in the business of dealing in automobile goods amongst various categories. The petitioner is a registered assesee under the provisions of Central Goods a...
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ORDER PER Heard Ms. N. Gogoi, learned counsel for the petitioners. Also heard Ms. K. Phukan, learned Central Government Counsel for the respondent no. 1, Mr. S.C. Keyal, learned Standing Counsel, Central Goods and Service Tax and Mr. B. Choudhury, learned Standing Counsel, Finance & Taxation Department. 2. The petitioners are a registered assesees under the provisions of Central Goods and Services Tax Act, 2017/ Assam Goods & Services Tax Act, 2017 (hereinafter referred to as ...
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KIRON MEDHI vs. THE UNION OF INDIA & OTHERS


(Gauhati High Court | Oct 3, 2024)

ORDER PER Heard Mr. D. Saraf, learned counsel for the petitioner. Also heard Ms. K. Phukan, learned Central Government Counsel for the respondent no.1, Mr. S.C. Keyal, learned Standing Counsel, Central Goods and Service Tax and Mr. B. Choudhury, learned Standing Counsel, Finance & Taxation Department. 2. The petitioner is carrying on her business in the name and style of M/S Red Horn Gas Agency. The petitioner is a registered assesee under the provisions of Central Goods and Servi...
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ORDER The present Writ Petition is filed challenging the impugned order passed by the respondent dated 26.12.2023 relating to the assessment year 2017-2018. 2. The impugned order is challenged on the premise that neither the show cause notices nor the impugned order of assessment has been served by tendering to the petitioner or by registered post, instead it was uploaded in the common portal. It was further submitted that the petitioner was unable to access the common portal and thus...
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RAJ TRADE HOUSE vs. UNION OF INDIA AND OTHERS


(Allahabad High Court | Oct 3, 2024)

1. The instant writ petition has been filed challenging the impugned order dated 08.12.2023 passed by the respondent no. 3 as well as the impugned order dated 25.06.2024 passed by the respondent no. 2; whereby, the appeal of the petitioner has been dismissed on the ground of limitation. 2. Learned counsel for the petitioner submits that on 08.09.2023, a show cause notice was served upon the petitioner on the ground of difference between the GSTR-1 and GSTR-9C. Thereafter the Proper Office...
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PRASAD A vs. STATE TAX OFFICER & OTHERS


(Kerala High Court | Oct 3, 2024)

JUDGMENT The petitioner is an assessee under the CGST/SGST Acts. He suffered Ext.P3 order of assessment for the year 2019-20. Petitioner has approached this Court, being aggrieved by the fact that the input tax credit has been denied to the petitioner on account of the provisions contained in Section 16(4) of the CGST/SGST Acts. 2. A challenge raised to the constitutional validity of Section 16(4) of the CGST/SGST Acts, has been decided against the tax payers by the judgment of this C...
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ORDER This petition has been filed to cancel the bail order dated 14.08.2023 granted by the Principal Sessions Judge, Chennai, in Crl.MP No. 19972 of 2023 in R.R.No.23 of 2023 on the file of Principal Sessions Court, Chennai. 2. The learned Special Public Prosecutor appeared for the petitioner submitted that the Court below failed to appreciate the fact that the respondent was not cooperate with the investigating agency during the initial stage of investigation and also failed to pres...
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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)