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JASVEEN KAUR vs. THE UNION OF INDIA AND OTHERS


(Gauhati High Court | Aug 28, 2024)

ORDER The instant writ petition is filed challenging the order bearing No.ZA1804240120723 dated 14.04.2024 passed by the Respondent No.3 cancelling the GST Registration of the Petitioner. 2. The facts as could be discerned from a perusal of the writ petition are that the Petitioner herein was granted a registration under the Central Goods and Services Tax Act, 2017 and was issued a certificate on 24.12.2018. However, the Petitioner could not file his return as mandated under law. A Sh...
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ORDER 1. Challenging a communication of rejection of appeal in Form GST APL – 02 dated 3rd April, 2024, the present writ petition has been filed. 2. Mr. Agarwal, learned advocate appearing on behalf of the petitioners submits that although the petitioners have a statutory right of appeal before the appellate tribunal, since the appellate tribunal is yet to be constituted, the present writ petition has been filed. By drawing attention of this Court to the order passed under Secti...
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ORAL ORDER In this petition, the petitioner seeks quashing of the impugned order of adjudication dated 30.08.2024 and for other reliefs. 2. Heard learned counsel for the petitioner and learned AGA for the respondents and perused the material on record. 3. A perusal of the impugned order will indicate that pursuant to the show-cause notice dated 13.07.2023 issued by respondent No. 1, the petitioner filed a reply and on 18.07.2023 and an endorsement dated 22.08.2023 was issued by re...
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ORDER PER CM APPL. 48962/2024 1. Allowed, subject to all just exceptions. 2. Application stands disposed of. W.P.(C) 11769/2024 3. The petitioner has filed the present petition, inter alia, praying that the directions be issued to the respondents to process the refund applications filed by the petitioner under Section 54 of the Central Goods and Services Tax Act, 2017 (hereafter CGST Act)/ Delhi Goods and Services Tax Act, 2017 (hereafter DGST Act) on 15.01.2024, 10.02.202...
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JINDAL STONE WORKS vs. STATE OF JHARKHAND & OTHERS


(Jharkhand High Court | Aug 28, 2024)

PER SUJIT NARAYAN PRASAD, A.C.J. 1) The petitioner has filed this petition under Article 226 of the Constitution of India seeking for the following reliefs:- “For issuance of further appropriate writ/order/direction, for quashing/setting aside the Notice contained in Form GST ASMT 10 (Annexure-1), issued vide Reference No. 284 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 is...
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ORAL ORDER In this petition, the petitioner seeks the following reliefs: "a) Issue a writ of certiorari quashing the order No.DGSTO/DVG/DCCT-Audit-1/GST-S-73/2023-24 dated 22.12.2023 passed by Respondent No.3 vide Annexure-A to the Writ Petition; b) Issue a writ of certiorari quashing the Office proceedings Reference No.Dcct(Audit-1) Dvg/2023-24 dated 20.03.2024 passed by Respondent No.3 vide Annexure-B to the Writ Petition." 2. Heard learned counsels for the parties...
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ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) The petitioner, an assessee, registered earlier under the Bihar Value Added Tax Act, 2005 (for brevity ‘VAT Act’), has been registered under the Goods and Services Tax Act, 2017 (for brevity ‘GST Act) after the new regime came into force from 01.07.2017. The petitioner is concerned with the period of transition wherein the Input Tax Credit available under the VAT regime was to be electronically transferred to the Elec...
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ORDER The present writ petition is filed challenging the order passed under Section 73 of the TNGST Act, 2017, dated 13.09.2023, on the premise that it suffers from error apparent on the face of the record. 2. It is submitted that the petitioner was eligible to Input Tax Credit to the extent of Rs. 1,92,867/- under Integrated Goods and Service Tax. The same was reflected in Form GSTR-2A, which was auto-populated as per the sales reported by the petitioner's suppliers. The sai...
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ORDER In this writ petition, the petitioner has challenged the impugned Order-in- Original No.02/2022 (DIN: 20220259XP000000C248) dated 01.02.2022. 2. The dispute pertains to the Assessment Years 2017-2018 and 2018- 2019. The dispute primarily relates to the delayed availing of Input Tax Credit contrary to Section 16(4) of the respective GST enactments. 3. Learned counsel for the petitioner would place reliance on Clause 114 of the Finance (No.2) Bill, 2024, pursuant to the recomm...
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ORDER This writ petition has been filed by the Petitioner challenging the order of the Respondent dated 08.08.2024. 2. Mr.M.Santhanaraman, learned Senior Standing Counsel takes notice on behalf of the respondents. 3. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 4. The learned counsel of the Petitioner submitted that the Petitioner is engaged in Real estate activities and is a registered assessee under the Goods and S...
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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)