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VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, impugning the Show Cause Notice dated 01.08.2024 (hereafter the impugned SCN) issued under Section 74 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) and the Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act). 2. The impugned SCN is premised on an audit conducted under Section 65 of the CGST Act and the DGST Act, for the financial year 2017-18 and 2018-19. The no...
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ORDER The writ petition has been filed to quash the show cause notice in Form GST DRC-01, dated 21.08.2024, issued by the respondent. 2. The learned counsel for the petitioner submitted that the respondent issued the show cause notice in Form GST DRC-01, dated 21.08.2024, which was accompanied by an annexure notice dated 16.08.2024 on the GST portal. This notice sought details to justify the refund claim availed from the petitioner’s supplier, Sumathi Enterprise. The notice asse...
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KETAN CONSTRUCTIONS LIMITED vs. THE UNION OF INDIA AND OTHERS


(Andhra Pradesh High Court | Sep 10, 2024)

ORDER The Court made the following order : Smt. Santhi Chandra, learned Senior Standing Counsel takes notice on the respondents 3 & 4 and seeks time to file counter after obtaining instructions. The case of the petitioner is that he had declared that the rate of tax payable by him is 12% and had paid the tax declared by him. However, the respondent authorities have taken the view that the tax payable is 18% and that there was willful suppression by the petitioner, requiring a ...
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JUDGMENT ARINDAM SINHA, J. 1. Mr. Sahoo, learned senior advocate appears on behalf of petitioner and submits, there was blocking of his client’s entitlement to obtain input tax credit (ITC). Reasons for blocking were supplied by communication dated 20th May, 2024. Upon getting them his client applied on 22nd July, 2024 under rule 86A (2) in Odisha Goods and Services Tax Rule, 2017. The application was rejected out of hand without any reason on impugned communication dated 31st J...
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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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9
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10 May

☑ Monthly | GSTR-7

GSTR-7 for the m/o Apr 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Apr 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 May

☑ Monthly | GSTR-1

GSTR-1 for the m/o Apr 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 May

☑ Monthly | GSTR-5

GSTR-5 for the m/o Apr 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Apr 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Apr 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).