Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

GST Case Laws


TaxReply Citation TAXREPLY
Court
High Court
State
Search by Related Tags
  OR

  OR

  OR
Date (From)
Date (To)
Name of Party
Text Search
Text Search option

  12,922 Results

ORDER D r. A.K. Jayasankaran Nambiar, J. These Revision Petitions have been preferred at the instance of the assessee aggrieved by the common order passed by the Kerala Agricultural Income Tax and State Appellate Tribunal, Ernakulam, in T.A.Nos.7 of 2016 and 8 of 2016 pertaining to the assessment years 1997-98 and 1998-99 respectively under the KGST Act. The brief facts necessary for the disposal of these Revision Petitions are as follows: 2. The Revision Petitioner M/s. Bharat He...
Summarize this case by TaxGPT in

MAA TARA STONE WORKS vs. STATE OF JHARKHAND & OTHERS


(Jharkhand High Court | Sep 4, 2024)

ORDER 1. The petitioner has filed this petition under Article 226 of the Constitution of India for the following relief(s):- “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. 454 dated 10.07.2024 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 wholl...
Summarize this case by TaxGPT in

RK ELECTRONICS vs. STATE OF U.P. AND ANOTHER


(Allahabad High Court | Sep 4, 2024)

ORDER 1. Having heard Mr. Pranjal Shukla, learned counsel for the petitioner and Mr. Ankur Agrawal, learned Standing Counsel for the revenue, we find that as per Section 75 (4) of the U.P. G.S.T. Act, 2017 (hereinafter referred to as 'the Act') opportunity of personal hearing has to be granted before any adverse decision is taken against any person, here a registered person/petitioner. 2. Undeniably, the notice issued to the petitioner under Section 73(1) of the Act dated 18.1...
Summarize this case by TaxGPT in
ORDER The present Writ Petition is filed challenging the impugned proceedings in Form GST DRC-07 dated 29.04.2024 along with detailed Annexure dated 25.04.2024 and the order dated 18.07.2024 rejecting the application for rectification of error apparent on the face of record under Section 161 of the GST Act. 2. It is submitted by the learned counsel for the petitioner that this is the third round of litigation. The petitioner is engaged in the execution of works contract. During the pe...
Summarize this case by TaxGPT in

T.P. SATHEESAN vs. THE STATE TAX OFFICER & OTHERS


(Madras High Court | Sep 4, 2024)

COMMON ORDER Since the issue involved and the relief sought in both the Writ Petitions are identical in nature, the same were heard together and disposed of vide this common order. 2. Mr.V.Prashanth Kiran, learned Government Advocate (Taxes), takes notice on behalf of the respondents 1 & 2. 3. By consent of the parties, the main Writ Petition is taken up for disposal at the time of admission stage itself. 4. The learned counsel for the petitioner would submit that the noti...
Summarize this case by TaxGPT in
JUDGMENT The petitioner is a company incorporated under the Companies Act, 1956, and is wholly owned by the Government of Kerala. It is primarily engaged in the business of conducting chits. It is before this Court challenging Ext.P1 show cause notice dated 21-04-2022 inter alia calling upon the petitioner to show cause as to why Goods and Services Tax (GST) amounting to Rs.61,55,21,173/- (Rupees Sixty-one Crores Fifty-five Lakhs Twenty-one Thousand one Hundred Seventy-three only) should ...
Summarize this case by TaxGPT in
ORDER Challenge in this Writ Petition is to the impugned order dated 30.12.2023. 2. Based upon the objections/defects (17 in number) pointed out by the Audit Department pertaining to assessment year 2017-18, the respondent issued a show cause notice on 27.09.2023, proposing to demand tax in respect of said 17 defects. The petitioner submitted a detailed reply along with required documents on 27.10.2023 with reference to all 17 defects. The respondent passed order 19.12.2023, wherein, ...
Summarize this case by TaxGPT in
ORAL ORDER In this petition the petitioner seeks the following reliefs : i) Issue a writ of certiorari or any other appropriate writ or order or direction quashing the digitally signed show cause notice in FORM GST-REG-17/31 for cancellation of registration issued under section 29 of CGST Act, 2017 dated 02.02.2024 bearing reference no.ZA2902224008539G issued by the respondent no.1 and enclosed as Annexure-D; ii) Issue a writ of certiorari or any other appropriate writ or order or...
Summarize this case by TaxGPT in

S.J. STEEL vs. THE SUPERINTENDENT MYSURU & OTHERS


(Karnataka High Court | Sep 4, 2024)

ORAL ORDER In this petition, petitioner seeks for the following reliefs: a. Issue a Writ of certiorari or any other appropriate writ or order or direction quashing the Order bearing reference No. ZA290922067878N dated 07/09/2022 issued by the Respondent No. 1 in exercise of authority vested in Rule 86B r.w. Rule 21 of CGST Rules, 2017 and enclosed as Annexure D. b. Issue a Writ of certiorari or any other appropriate writ or order or direction quashing the Order under Section 107 (...
Summarize this case by TaxGPT in
ORDER PER 1. The petitioner has filed the present petition, inter alia, impugning the order dated 30.12.2023 (hereafter the impugned order) passed by respondent no.1 to the limited extent that it confirms the demand of ₹ 28,79,06,786/ - including interest and penalty. The said order has been passed under Section 73 of the Central Goods and Services Tax Act, 2017 and the Delhi Goods and Services Tax Act, 2017 in respect of tax period from July 2017 to March 2018. The petitioner has partl...
Summarize this case by TaxGPT in


25
Apr
S
M
T
W
T
F
S
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)