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ORDER The present Writ Petition is filed challenging the assessment order dated 28.12.2023 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. The relevant provisio...
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GAUTAM GARG vs. UNION OF INDIA


(Supreme Court | Sep 9, 2024)

ORDER Heard learned senior counsel for the petitioner. Leave granted. With the consent of learned senior counsel for the respective parties, the appeal is finally heard. This appeal assails the correctness and legality of the order dated 25.07.2024 passed by the Jaipur Bench of the Rajasthan High Court in S.B. Criminal Bail Cancellation Application No.168/2023. Learned counsel appearing for the appellant submitted that the appellant was initially granted bail by the Additi...
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ORDER The present Writ Petition is filed challenging the impugned order dated 23.04.2024 relating to the assessment year 2018-2019. 2. Though there are three issues involved in the present Writ Petition, the primary issue is the rejection of the petitioner's claim of ITC on the basis of the limitation stipulated under Section 16(4) of the GST Act. It is submitted by the learned counsel for the petitioner that an amendment has been brought into the GST Acts and that Section 16(5) h...
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ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) The petitioner is before this Court challenging the cancellation of registration dated 19.08.2022 at Annexure-P/2, before which show-cause notice was issued on 14.07.2022, which was replied to. The show-cause notice is not produced in the writ petition nor is there any averment that it was not received. An appeal is provided from Annexure-P/2, which was also not availed of. 2. Section 107 of the Bihar Goods and Services Tax Act, 20...
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ORDER This writ petition is filed challenging the impugned ex-parte order No.GSTIN33/AAJCM2594H2ZA/2022-23 dated 15.02.2024 passed by the respondent herein and to quash the same. 2. The learned counsel appearing for the petitioner would submit that they purchased certain goods from a registered supplier, namely, Haresh Enterprises who supplied the goods and provided the tax invoices and collected the tax from them. The tax so collected by the dealer was paid to the Government account ...
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BONDALAPATI SRINIVASA RAO vs. THE JOINT COMMISSIONER


(Telangana High Court | Sep 9, 2024)

ORDER PER (HON’BLE SUJOY PAUL,J) Heard Sri P. Girish Kumar, learned Senior Counsel representing Sri P. Kamalakar, learned counsel for the petitioner, Sri Dominic Fernandes, learned Senior Standing Counsel for CBIC, for respondent Nos.1 and 2 and Sri B. Mukherjee, learned counsel representing Sri Gadi Praveen Kumar, learned Deputy Solicitor General of India, for respondent No.3. 2. The challenge is mounted to the Order-in-Original dated 22.05.2024 whereby an adverse order is ...
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BLACK STONE WORKS vs. STATE OF JHARKHAND & OTHERS


(Jharkhand High Court | Sep 9, 2024)

ORDER PER 1. This instant writ petition has been filed for the following reliefs :- “(i) For issuance of further appropriate writ/order/direction, for quashing/setting aside the Notice contained in Form GST ASMT 10 (Annexure-2), issued vide Reference No. 266 dated 03.05.2024 in alleged exercise of the power under Section 61 of the JGST Act read with Rule 99(1) of the JGST Rules, especially because the very issuance of the said Notice is wholly without jurisdiction and is in exce...
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FADIL ENTERPRISES vs. STATE OF U.P. AND ANOTHER


(Allahabad High Court | Sep 9, 2024)

ORDER 1. The present writ petition, filed under Article 226 of the Constitution of India, assails the actions of the respondent authorities with regard to detention of the goods and vehicle of the petitioner as well as subsequent orders passed under Section 129 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the "CGST Act"). 2. At the outset, counsel appearing on behalf of the petitioner has restricted the prayers made in the writ petition to the ...
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ORDER The petitioner-firm has made the following prayers:- “In peculiar facts and circumstances of the present case, it is, therefore, most respectfully and humbly prayed that the Writ Petition may kindly be allowed and by an appropriate writ, order or directioni. The Impugned Order dated 14.03.2023 (Annexure-3) cancelling the GST registration of Petitioner’s firm may kindly be quashed; ii. In the alternative, Section 107(4) of CGST/RGST Act, 2017 may be struck down in...
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P.C. : 1. Since the pleadings in the petition are completed, we decided, with the consent of the counsel, to decide the matter finally. 2. Petitioner is impugning an order in original dated 30th April 2024 passed by Respondent No. 3. By the impugned order there is demand and order for recovery of inadmissible input tax credit of Rs. 65,53,85,976/- under Sub-Section (9) of Section 73 of the Central Goods and Service Tax Act, 2017 (the CGST Act). Interest has also been demanded and also...
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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)