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GANPATI MOTORS vs. CHIEF COMMISSIONER & OTHER


(Patna High Court | Aug 22, 2024)

JUDGMENT The petitioner is aggrieved with the appellate orders passed against the rejection of refund applications filed by the petitioner. 2. The learned Counsel for the petitioner submits that the original order has been passed without considering the specific allegation in the show-cause notice. 3. The learned Standing Counsel for the Department, however, submits that Annexure-P/2 series of show-cause notices are not with respect to the subject matter of the refund but deals wi...
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GEETA RANI MOHANTY


(Appellate Authority for Advance Ruling, Odisha | Aug 22, 2024)

At the outset, we would like to make it clear that the provisions of both the Central GST Act, 2017 and of Odisha GST Act, 2017 are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the OGST Act. 2. The present appeal has been filed under section 100 of the Central Goods and Service tax Act, 2017 and Orissa Goods & Services Tax Act 2...
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ORAL ORDER Sri. Bhanu Murthy. J.S., learned counsel for the petitioner has appeared through video conferencing. Sri. Girish S. Hulmani, learned counsel for respondents 1 to 3 and 5 and Sri. M.B. Kanavi, learned CGSC for respondent No.4 have appeared in person. 2. The show cause notice dated 29.03.2018 issued by the first respondent vide Annexure-A and the show cause notice dated 22.07.2019 issued by the fifth respondent vide Annexure-S are called into question in this Writ Petitio...
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ORAL ORDER In this petition, the petitioner seeks the following reliefs: “(a) Issue a writ of Certiorari, or such other writ, order or direction as this Hon’ble court may deem fit and quash the impugned order No. ZD290324080194C dated: 28.03.2024 passed in GST.AP. 221/2023-24 passed by Respondent in Annexure-F; along with Form GST APL-04 dated: 28.03.2024 at Annexure-‘F1’; (b) to restore the appeal to the file of Respondent and to direct the Respondent to p...
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COMMON ORDER By consent, the Writ Petition is taken up for final disposal. Since the issue involved in both the Writ Petitions is interlinked, the same were heard together and disposed of by this Common Order. 2. The challenge in the Writ Petitions is to the Order-in-Original dated 23.09.2022 passed by the first respondent and the consequential bank attachment notice dated 20.04.2024 and to quash the same. 3. M/s. S.P. Sri Harini, learned counsel appearing for the petitioner would...
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ORAL ORDER In W.P.No.15740/2023, petitioner seeks the following reliefs: “a) Issue a writ in the nature of certiorari or any other appropriate writ or order or direction under Article 226 of the Constitution quashing the impugned Order in-Appeal dated 29.05.2023 passed by Respondent No. 2 at Annexure-A, rejecting refund of Rs. 106,17,11,427/- and Rs. 110,70,94,987/- for the period October 2019 to December 2019 and January 2020 to June 2020 respectively; b) Hold that the serv...
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ORDER This Writ Petition is filed challenging the proceedings dated 19.07.2023, for the period 2017-2018 on the premise that the orders are made in violation of principles of natural justice. 2. It is submitted that the petitioner imported chemicals from other countries and had paid the appropriate IGST, under Reverse Charge Mechanism, while claiming the same as Input Tax Credit. The above claim of Input Tax Credit has been rejected on the premise that GSTR-2A does not reflect the sam...
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COMMON ORDER By this common order, both the writ petitions are being disposed of. 2. The petitioner is before this Court against the respective Recovery Notices dated 11.08.2021 issued for the arrears of tax for the Assessment Years 2017-2018 and 2018-2019. 3. The Impugned Recovery Notices itself recorded that the petitioner has not filed returns subsequently. The petitioner had earlier suffered Assessment Orders under Section 62 of the Tamil Nadu Goods and Services Tax Act, 2017,...
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ORDER The petitioner has filed this writ petition against the impugned order dated 11.01.2024 whereby, the petitioner's refund claim for the tax paid on reverse charge basis on ocean freight for a sum of Rs. 66,00,287/- together with interest at 6% (interest of Rs. 1,94,211/-) from 17.07.2023 has been granted to the petitioner. 2. The refund claim itself came to be filed by the petitioner on 04.04.2023 after the Hon'ble Supreme Court rendered its ...
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ORDER The petitioner has filed this writ petition challenging the order passed by the first respondent in Order No.AP/GST/73/2021 dated 26.10.2021. 2. The dispute has arisen on account of the attempt of the petitioner to transition the amount that was to be deposited by the petitioner as a condition under the provisions of the Tamil Nadu Value Added Tax (TNVAT) Act, 2006 against the Assessment Order dated 21.10.2010 passed by the Assessing Officer for the Assessment Year 2006-2007. ...
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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)