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AQUA EXCEL vs. THE STATE TAX OFFICER


(Madras High Court | Oct 3, 2024)

ORDER PER This Writ Petition has been filed, challenging the detention order under Section 129 (3) of the Central Goods and Services Tax Act, 2017, dated 23.08.2024, on the premise that the goods were meant for export and thus qualified for Zero Rate Sale and thus any levy of tax or penalty is without jurisdiction. 2. It is submitted that the petitioner received orders from M/s. Laxana PLC, Colombo, Sri Lanka, for a sum of Rs. 24,16,604/- for export of certain goods. The transaction w...
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PROXIMA STEEL FORGE PVT. LTD. vs. UNION OF INDIA AND OTHERS


(Punjab and Haryana High Court | Oct 3, 2024)

SANJEEV PRAKASH SHARMA , J. (ORAL) 1. A refund application was filed by the petitioner claiming refund of Rs. 2,02,09,111/-. Said refund application was rejected by the then concerned Assistant Commissioner, on the ground of limitation stating that the refund application has been filed after a period of two years, as provided under the Circular dated 20.07.2021. 2. The appeal was preferred by the petitioner, which came to be allowed by the Joint Commissioner vide order dated 29.08.202...
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ORDER The present Writ Petition is filed challenging the assessment order dated 31.01.2024 for the period 2017-2018, on the premise that the Input Tax Credit has been disallowed only on the ground that the claims have been lodged beyond the period prescribed under Section 16(4) of the GST Acts. 2. It is submitted that an amendment has been brought into the GST Acts and that Section 16(5) has now been inserted vide Section 118 of the The Finance (No. 2) ACT, 2024 and the relevant provi...
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ORDER Per Sujit Narayan Prasad, J. 1. The instant writ petitions have been filed under Article 226 of the Constitution of India wherein demand notice-cum-show cause notices dated 31.03.2023 issued by the respondent no.2 in exercise of power conferred under Section 74(1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act, 2017) for the period from July, 2020 to March, 2022; November, 2017 to April, 2020; November, 2017 to April, 2020; July, 2020 to Marc...
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ORDER HON'BLE PIYUSH AGRAWAL, J. Heard Sri Praveen Kumar, learned counsel for the petitioner and Sri R.S. Pandey, learned Additional Chief Standing Counsel for the State-respondents. The instant writ petition has been filed challenging the order dated 27.08.2024, by which the appeal of the petitioner has been dismissed on the ground of limitation by taking the date of order under challenge as the date of communication. Learned counsel for the petitioner submits that the im...
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FACTUAL ASPECTS 1. The issues which broadly arise in this group of matters concern clauses (c) and (d) of sub-section (5) of Section 17 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”). There is a challenge to the constitutional validity of the said provision. There is a prayer for reading down the said provision. 2. In Civil Appeal Nos. 2948 and 2949 of 2023, the first respondent is engaged in the construction of a shopping mall for the purpose of letting ...
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JUDGMENT Both these writ petitions are filed challenging the order dated 06.03.2024 in Appeal No.AD321023000129Y (GSTA-539P/2023). While the petitioner in W.P.(C.) No.20073 of 2024 challenges Ext.P6 order to the extent of imposition of Rs. 6,24,420/- as fine in lieu of confiscation, the Revenue through the Joint Commissioner of State Tax (I&E), Ernakulam challenges the very same order on the ground that the Appellate Authority had wrongly reduced the fine in lieu of confiscation. [The...
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ORDER 1. The writ petitioner is aggrieved by the order dated 08 April 2022 pursuant to which its Goods and Services Tax [‘GST’] registration has been cancelled on an allegation of non-filing of returns. The order would seem to indicate that no tax liability stands foisted upon the petitioner nor are there any outstanding payments due. 2. It is in the aforesaid context that we bear in consideration Rule 23 of Central Goods and Services Tax Rules, 2017 [‘CGST Rules&rsq...
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REACH DREDGING LIMITED


(Authority for Advance Ruling, West Bengal | Oct 1, 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 withi...
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ORDER 1. The petitioner has filed this petition aggrieved by the cancellation of his registration vide impugned order dated 30.12.2022. According to learned counsel for petitioner, amongst various grounds which have been urged, one of the grounds is that cancellation order does not record any reason whatsoever, as to why the authority considered it appropriate to cancel the registration and the order is completely non-speaking. 2. Learned counsel for respondents would submit that a sh...
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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)