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ORDER The present Writ Petition is filed challenging the assessment order dated 30.04.2024 for the period 2018-2019, 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 and the relevant ...
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ORDER The present writ petition is filed challenging the impugned order issued by the respondent in Order No.ZD331023081392T, dated 13.10.2023 for the period April 2021 - March 2022. 2. The impugned order is challenged on the premise that the show cause notices calling upon the petitioner for personal hearing as well as the impugned order was uploaded in the GST portal, the petitioner was unable to access the GSTIN portal and thus could not participate in the adjudication proceed...
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ORDER Challenging the impugned Order in reference No.ZD3312232877581 dated 31.12.2023 read with DRC-7 bearing Reference No. ZD3312232877581 dated 31.12.2023 for the F.Y. 2017-18 of the fourth respondent, this Writ Petition has been filed. 2. The learned counsel appearing for the petitioner submitted that the petitioner imported goods from China during the months of July, August, September and October 2017 under valid Bill of Entries by paying Integrated Goods and Services Tax amountin...
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JAYANTA GHOSH vs. UNION OF INDIA & OTHERS


(Calcutta High Court | Aug 21, 2024)

ORDER 1. The petitioner by alleging that without issuance of show cause in Form GST DRC-01 and without uploading the same on the portal, a determination had been made by the respondents on 30th December, 2023 under Section 73(9) of CGST/WBGST Act 2017 (hereinafter referred to as the “said Act”), has filed this writ petition. 2. Mr. Banerjee, learned advocate appearing on behalf of the respondents, by placing before this Court the copies of show cause-cum-demand notice date...
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ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. D.K. Trivedi for the petitioner and learned advocate Mr. P.Y. Divyeshvar for respondent Nos. 3 and 4. 2. By this petition under Articles 226 and 227 of the Constitution of India, the petitioner has prayed for the following reliefs. “C. Your Lordships may be pleased to issue writ of mandamus or any other appropriate writ directing the respondent authorities to immediately revoke cance...
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ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) [1] Learned advocate Mr. Mahir Dani for learned advocate Mr. Chetan K. Pandya for the petitioner and learned A.G.P. Mr. Raj Tanna for the respondent No.1 and learned advocate Mr. Deepak Khanchandani for the respondent No. 2. [2] By this petition, the petitioner has challenged the order passed by the Appellate Authority, whereby the order of cancellation of registration passed by the Assessing Officer has been upheld and th...
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CLASSIC SOUND AND LIGHT vs. UNION OF INDIA & OTHERS


(Gujarat High Court | Aug 21, 2024)

(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) [1] Learned advocate Mr. Uchit Sheth for the petitioner and learned advocate Mr. Deepak Khanchandani for the respondents. [2] By this petition, the petitioner has challenged the order passed by the Appellate Authority, whereby the order of cancellation of registration passed by the Assessing Officer has been upheld and the appeal was dismissed on the ground of limitation. [3] The petitioner challenged the order of cancellation of reg...
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VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, praying as under:- “i. Issue a writ of certiorari or any other appropriate writ, order or direction in the nature thereof quashing the repeated audit memos issued on various dated like 11.01.2024, 13.01.2024, 03.07.2024 and 23.07.2024 issued by Respondent No. 3 for being barred by limitation as prescribed under sub-section (4) of section 65 of the Central Goods and Services Tax Act 2017. ii...
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VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition impugning the order dated 25.06.2024 (hereafter the impugned order) passed by respondent no. 1, whereby the order dated 10.05.2024 passed under Section 83 (1) of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act)/Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act), provisionally attaching the petitioner’s four bank accounts maintained with the ICICI Bank, was upheld. 2. The pe...
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SURESH CHAND GUPTA vs. UNION OF INDIA AND OTHERS


(Delhi High Court | Aug 21, 2024)

VIBHU BAKHRU, J. 1. Issue notice. 2. Learned counsel for the respondent accepts notice. 3. The petitioner has filed the present petition impugning a Show Cause Notice dated 19.05.2023 (hereafter the impugned SCN) whereby the petitioner was called upon to show cause as to why its GST registration not be cancelled. The petitioner also impugns an order dated 20.06.2023 (hereafter the impugned cancellation order) passed pursuant to the impugned SCN whereby the petitioner’s GST r...
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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)