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ORDER PER 1. The petitioner has filed the present petition being aggrieved by the order dated 06.06.2022 (hereafter the impugned order) cancelling the petitioner’s Goods and Services Tax (GST) registration with retrospective effect from 23.08.2017. 2. The petitioner is a partnership firm, which was constituted on 08.07.2017. The petitioner is engaged in the business of manufacturing of edge binding tape and was duly registered under the Central Goods and Services Tax Act, 2017 (...
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SUNIL SAH vs. UNION OF INDIA


(Uttarakhand High Court | Aug 29, 2024)

1. Petitioner is a shopkeeper, who runs a shop under the name and style of Sunil Enterprises situated at Peeli Kothi, Haldwani. He deals with manufacturing of furniture. The petitioner is registered under the Central Goods and Service Tax Act, 2017 (for short “CGST Act, 2017”). 2. Registration of the petitioner has been cancelled by respondent no.3 vide order dated 22.11.2022, for non-filing of the GST return for a continuous period of six months. 3. Learned counsel for th...
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JUDGMENT R. SURESH KUMAR, J. These writ appeals have been filed by the assessee against the order dated 18.06.2024 passed by the Writ Court in W.P.Nos.12715 and 12720 of 2024/ 2. It is the contention of the learned counsel for the appellant / assessee that, Form GST DRC-01 was issued on 13.09.2023 and on 09.10.2023 a detailed notice was issued under nine heads, where the proposed tax to be levied on the appellant / assessee was arrived at Rs. 1,32,42,139/-. Due to some unfore...
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1. Affidavit of service filed in Court today is taken on record. 2. The instant writ petition has been filed, inter alia, questioning the adjudication order dated 29th April, 2024, passed under Section 73 of the CGST/WBGST Act, 2017 (hereinafter referred to as the “said Act”). 3. The petitioner contends that on 10th April, 2023, the petitioner was intimated with regard to certain discrepancies in its returns, inter alia, alleging short payment of tax/excess availment of In...
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1. Supplementary affidavit filed today is taken on record. 2. Heard Shri Aditya Pandey, learned counsel for the petitioner, learned Standing Counsel for the State - respondents and Shri Manish Trivedi, learned counsel for respondent - Bank. 3. Learned counsel for the petitioner submits that the Proper Officer passed an order on 24.01.2022, against which an appeal was preferred, which has been dismissed vide impugned order dated 06.03.2024. After dismissal of the appeal, the Proper Off...
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ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Paresh M. Dave for the petitioner, learned advocate Mr. Deepak Khanchandani for respondent No.1 and learned Assistant Government Pleader Mr. Raj Tanna for respondent Nos.2 and 3. 2. By this petition under Articles 226 and 227 of the Constitution of India, the petitioner has prayed for the following reliefs. “(A) That Your Lordships may be pleased to issue a Writ of Mandamus or a Writ...
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RAIYAN TRADERS vs. THE STATE OF BIHAR & OTHERS


(Patna High Court | Aug 28, 2024)

JUDGMENT ( Per : HONOURABLE THE CHIEF JUSTICE ) The issue raised in the above writ petition is as to whether on filing an appeal the ten per cent of the due amounts are to be paid from the Electronic Cash Ledger or the Electronic Credit Ledger. 2. In the present case, the petitioner paid the ten per cent amount from the Electronic Credit Ledger. The Appellate Authority by order dated 14.01.2023 rejected the appeal on the ground that the ten per cent has to be paid from the Electro...
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ORDER 1. Petitioner has preferred this writ petition with a prayer for setting aside and quashing of the orders dated 04.01.2023 and 20.02.2024 passed by the respondent(s) with a further prayer that respondents be directed to refund the amount of Rs. 15,38,316/- along with interest. 2. It is contended by counsel for the petitioner that E-way bills were generated for transporting of iron cast from Ahmedabad to Noida and the same were valid upto 31.12.2022. However, the truck was seized...
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HARRIS JAYARAJ vs. THE JOINT DIRECTOR & OTHERS


(Madras High Court | Aug 28, 2024)

ORDER R.SURESH KUMAR, J. This Writ Petition has been filed challenging the Show Cause Notice dated 23.10.2018 issued by the 1st Respondent under Section 73 of the Finance Act, 1994. 2. The main contention of the Writ Petitioner to challenge the Show Cause Notice dated 23.10.2018 is that insofar as the leviability of the Service Tax is concerned under Section 65 B(44) of the Finance Act, 1994, the word 'Service' was explained that any activity carried out by a person for an...
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JUDGMENT RAJA BASU CHOWDHURY, J : 1. Challenging inter alia an order passed under Section 73 of the WBGST/CGST Act, 2017 (hereinafter referred to as the “said act”) dated 8th April, 2024 for the tax period from April, 2018 to March, 2019 the present writ petition has been filed. 2. Mr. Kanodia, learned advocate appearing on behalf of the petitioners would submit that under similar set of circumstances a previous show-cause notice in Form GST DRC-01 dated 30th August, 2...
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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)