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ORDER 1. Challenging the order dated 17th September, 2024 the instant writ petition has been filed whereby the appellate authority under Section 107 of the WBGST/CGST Act, 2017 (hereinafter referred to as the “said Act”), had rejected the appeal on the ground of delay. 2. The petitioner’s case proceeds on the premise that an order under Section 73 of the said Act was passed on 5th March, 2024. Challenging the said order, the above appeal was filed along with the mand...
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ORDER The present writ petition has been filed challenging the recovery notice issued by the first respondent dated 08.11.2024 and seeking a direction to the second respondent to delete the attachment endorsement in the encumbrance certificate created at the instance of the first respondent. 2. The case of the petitioner is that, out of the property in Survey No. 285, measuring 8.38 acres, and in Survey No. 286, measuring 10.65 acres, totaling 19.03 acres, 3.17 1/3 acres of land were ...
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UNION OF INDIA & OTHERS vs. JAGDALPUR MOTORS & OTHERS


(Chhattisgarh High Court | Mar 26, 2025)

CAV ORDER SANJAY K. AGRAWAL, J. “12. … There can be no doubt that the authorities functioning under the Act must, as are in duty bound, protect the interest of the Revenue by levying and collecting the duty in accordance with law – no less and also no more. It is no part of their duty to deprive an assessee of the benefit available to him in law with a view to augment the quantum of duty for the benefit of the Revenue. They must act reasonably and fairly.” ...
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ORDER This writ petition is filed challenging the assessment order passed by the second respondent on 30.04.2024, for the Assessment Year 2018-2019, which was subsequently confirmed by the rectification order passed by the second respondent on 22.01.2025. 2. The learned counsel for the petitioner submits that the petitioner, a firm engaged in wholesale dealing of cement packs, has faced discrepancies in the GST return for the financial year 2018-2019 due to a mismatch between the Inpu...
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JUDGMENT S.S. SUNDAR, J. This Writ Appeal is directed against the order of the learned Single Judge dated 12.11.2024 in W.P.No.33358 of 2024. 2. Brief facts that are necessary for the disposal of this Writ Appeal are as follows : The appellant is a Private Limited Company carrying on carrier services specializing in both full container load and less than container goods (grouped shipments). The appellant is also registered under GST Act and has filed its return and paid approp...
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ORDER 1. These two appeals, one by the writ petitioner and other by the department. 2. The petitioner is aggrieved by certain portions of the order and the department is aggrieved by the entire order by which the learned writ court has permitted cross-examination of one Niraj Kumar Nathani. 3. Elaborate submissions were made by the learned advocates appearing for the appellants in both the appeals. 4. The stand taken by the department is that the statement of Niraj Kumar Natha...
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ORDER 1. This intra court appeal by the writ petitioners is directed against an interim direction dated 24th February, 2025 in WPA 406 of 2025. 2. In the said order the learned Single Bench exercised discretion while granting an order of stay by directing the appellants to pay 10% of the balance amount of tax in dispute. 3. We have elaborately heard the learned counsel for either of the parties. 4. Under normal circumstances in an intra court appeal, the court will not interfe...
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ORDER 1. The instant writ petition has been filed, inter alia, challenging the order dated 6th September, 2024 whereby the petitioner’s registration under the Central/West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the “said Act”) has been cancelled. 2. The petitioner complains that without giving appropriate opportunity of hearing to the petitioner and without giving the petitioner an opportunity to respond to the show cause, the aforesaid o...
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ORDER 1. We have perused the averments made in the application for condonation of delay, being CAN 1 of 2024, filed in connection with filing of the appeal being MAT 2126 of 2024. We are satisfied that sufficient causes are pleaded in the application for delay for filing the appeal. Accordingly, delay is condoned and CAN 1 of 2024 is allowed. 2. This intra-court appeal is directed against an order passed by the learned Single Bench on 18th September, 2024 in WPA No.19089 of 2024 by wh...
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KISHOR PROJECTS P LTD.


(Authority for Advance Ruling, Gujrat | Mar 25, 2025)

Brief facts: M/s. Kishor Projects P Ltd., 1st floor, Kalyan Park Society, Bhushan, Race Course Ring Road, Rajkot, Gujarat-360 001[for short - ‘applicant’] is registered under GST and their GSTIN is 24AACCK3721F1Z0. 2. The applicant is engaged in executing Government contracts. The applicant has been awarded contract for dredging by Gujarat Fisheries Board, which is a department of the Government of Gujarat. As per the applicant, the dredging contracts have been given to ma...
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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)