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ANSHUL GOYAL vs. STATE OF U.P. & ANOTHER


(Supreme Court | Aug 27, 2024)

ORDER 1. Leave granted. 2. Heard the learned counsel appearing for the parties. 3. There is nothing placed on record by the respondents to show that the process in terms of order dated 8th April, 2024 passed by the Chief Judicial Magistratem Gautam Buddha Nagar, Uttar Pradesh was served upon the appellant. Apart from this, though on 29th April, 2024, interim relief was granted by this Court to the appellant on condition of cooperating for investigation, the counter affidavit and a...
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S.S. TRADERS


(Appellate Authority for Advance Ruling, Uttar Pradesh | Aug 27, 2024)

(Passed by the Appellate Authority for Advance Ruling under Section 101 (1) of Uttar Pradesh Goods and Services Tax Act, 2017) At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Uttar Pradesh Goods and Service Tax Act are pari-materia and have the same provisions in like matter and differ from each other only on few specific provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a ref...
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ORDER PER 1. The petitioners in the present petitions are aggrieved by freezing of their respective bank accounts. The petitioners claim that their respective bank accounts have been frozen by separate orders passed under Section 83 (1) of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act). 2. According to the petitioners, the bank accounts were frozen more than one year prior to date. In some cases, the bank accounts are stated to have been provisionally attached a...
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ORDER 1. Mr. Priyadarshan, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 4th November, 2023 followed by order dated 22nd December, 2023 cancelling his client’s registration under Odisha Goods and Services Tax Act, 2017. He submits, his client is ready and willing to pay the tax, interest, late fee, penalty and any other sum required to be paid for the return form of his client to be accepted by the department. He relies on o...
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ORDER 1. Affidavit of service filed in Court today is retained with the record. 2. The instant writ petition has been filed, inter alia, challenging the steps taken by the respondents pursuant to an order of rectification dated 2nd May 2024. It is the petitioners’ case that a determination was made on 7th December 2023 under Section 73 of the WBGST / CGST Act, 2017 (here in after referred to as the “said Act”) in respect of the tax period from July 2017 to March 2018...
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RGS IMPEX PVT. LTD. vs. STATE OF GUJARAT & OTHERS


(Gujarat High Court | Aug 27, 2024)

ORAL ORDER (PER : HONOURABLE MR. JUSTICE NIRAL R. MEHTA) [1] By way of this petition under Article 226 of the Constitution of India, the petitioner has challenged the order dated 28th February 2023 passed by the Joint Commissioner of State Tax, Appeals – 1, Rajkot, wherein the appeal preferred by the petitioner under Section 107 of the Goods and Services Tax Rules, 2017 (for short, “the GST Rules”) was rejected on the ground of non-supply of certified copy and furthe...
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ORDER This Writ Petition is filed challenging the order-in-appeal of the second respondent dated 10.01.2024 passed under Section 107 of the CGST Act, whereby the appeal filed by the petitioner is beyond the condonation period prescribed under Section 107 (4) of the GST Act. 2. It is submitted by the learned counsel for the petitioner that the petitioner is a proprietorship concerned registered under GST Act. While so, the GST registration of the petitioner was cancelled vide order dat...
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HERO MOTOCORP LIMITED vs. UNION OF INDIA & OTHERS


(Rajasthan High Court | Aug 27, 2024)

ORDER PER 1. The petitioner has filed this writ petition inter alia challenging the show-cause notice in Form GST DRC-01 dated 03.08.2024. 2. It is contended by learned Senior Advocate appearing for the petitioner that all the other manufacturers who are similarly situated to the petitioner have not been issued such show-cause notice. The petitioner and all other similarly situated manufacturers have been paying GST @18% since 2017, however, vide notice dated 03.08.2024, the responden...
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1. Petitioner is impugning an order-in-original dated 6th May 2024 passed by Respondent No.2. The appeal has been dismissed on the ground that the appeal is filed beyond the limitation provided and there was no application for condonation of delay and the amount of pre-deposit has also not been made. 2. With the assistance of the counsels, we have gone through the petition and the impugned order. In the online portal form filed by Petitioner, it is correct that the date of communication o...
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ORDER This Writ Petition is filed challenging the impugned order dated 10.04.2024 on the limited ground that it has been passed without considering the petitioner's objection dated 25.03.2024 and thus suffers from violation of principles of natural justice and non application of mind to the material on record. 2. It is submitted by the learned counsel for the petitioner that the petitioner is engaged in Beedi Trading under the name and style of Kajah Trading Private Limited and it...
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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)