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Delay condoned. We are not inclined to interfere with the impugned judgment which is, in fact, just and fair, as there is no loss of revenue. Hence, the present special leave petition is dismissed. The petitioner, Central Board of Indirect Taxes and Customs, must re-examine the provisions/timelines fixed for correcting the bonafide errors. Time lines should be realist as lapse/defect invariably is realized when input tax credit is denied to the purchaser when benefit of tax paid is d...
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ORAL ORDER In this petition, the petitioner seeks the following reliefs: “a) Issue a writ of Certiorari or any other appropriate writ, order or direction quashing Impugned Order No. 21/GST/2023-24 dated: 28 December 2023 issued by the Respondent No. 3 (“Annexure-B”); b) Issue a writ of prohibition or any other writ in the nature of Prohibition or any other order or direction to prohibit Respondent No. 3 and Respondent No.4 and any other officer of the Respondent ...
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V.K. SAMY BISCUITS & CONFECTIONERIES


(Authority for Advance Ruling, Tamilnadu | Mar 20, 2025)

1. Any appeal against this Advance Ruling order shall lie before the Tamil Nadu State Appellate Authority 'for Advance Ruling, Chennai under Sub-Section (1) of Section 100 of CGST Act 2017/ TNGST Act 2017, within 30 days from the date on which the ruling sought to be appealed, is communicated. 2. In terms of Section 103 (1) of the Act, Advance Ruling pronounced by the Authority under Chapter XVII of the Act shall be binding only- (a) on the applicant who had sought it in respect o...
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QUALITY PROPERTY MANAGEMENT SERVICES PRIVATE LIMIT..


(Authority for Advance Ruling, Tamilnadu | Mar 20, 2025)

1. Any appeal against this Advance Ruling order shall lie before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-Section (1) of Section 100 of CGST Act 2017/ TNGST Act 2017, within 30 days from the date on which the ruling sought to be appealed, is communicated. 2. In terms of Section 103 (1) of the Act, Advance Ruling pronounced by the Authority under Chapter XVII of the Act shall be binding only- (a) on the applicant who had sought it in respect of any...
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ORDER 1. By filing the present criminal misc. petition u/S 528 BNSS, the accused petitioner has prayed to quash and set aside the order dated 31.01.2025, passed by the Court of learned Addl. Chief Judicial magistrate (Economic Offence), Jaipur Metro-II (for short, 'the trial Court') in Criminal Misc Case No. 06/2025 (Union of India Vs. M/s. Miraj Products Limited & Anr.; to quash the non-bailable warrants in question and further to direct the learned Court concerned to accept ...
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ORAL ORDER In this petition, petitioner seeks for the following reliefs: a. Issue a Writ of Certiorari or writ in the nature of certiorari to quash the impugned intimation bearing No. DCCT(Audit-4)Mng/GST/2023-24 dated 23.11.2023 vide ANNEXURE B and the show cause notice bearing No. DCCT(Audit-4) Mng/GST Audit/2023-24 dated 13.12.2023 issued under Section 73 of the GST Act by the second respondent for the financial year 2018-19 vide ANNEXURE C as void of Section 6(2)(b) of the GST ACT...
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PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petitions are filed by the Petitioner-M/s Neelgiri Machinery (hereinafter ‘the Company’) assailing- (i) the Show Cause Notices dated 4th December, 2023 and Demand Order dated 23rd April 2024 in W.P.(C) 13727/2024 (ii) the Show Cause Notices dated 23th September, 2023 (‘SCN’) and Demand Order dated 5th December, 2023 in W.P.(C) 13752/2024 on the grounds that th...
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PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner - M/s. ABC Enterprises seeking directions to quash the impugned order dated 24th August, 2024, passed by Respondent No. 1 under Section 73 of the Delhi Goods and Service Tax Act, 2017. The prayer inter alia is for declaring the Notification No. 56/2023 dated 28th December, 2023, issued by Respondent No. 3-Central Board of Indirect Taxes and Customs a...
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ORDER HON'BLE AJIT KUMAR, J. 1. Heard learned counsel for the petitioner and learned Standing Counsel. 2. Invoking extra ordinary jurisdiction of this Court under Article 226 of the Constitution, petitioner, a proprietorship concern engaged in the business of trading of unserviceable store goods under the Goods and Services Tax Act, 2017 and hence seeks to challenge the order dated 11.07.2024 passed in appeal by Additional Commissioner Grade II, first appellate authority. ...
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ORAL ORDER In this petition, petitioner seeks the following reliefs: (i) Issue a writ of certiorari and direction in the nature of a writ of certiorari quashing the Show-cause Notice dated 30.05.2024 in Form GST DRC-01 bearing File No. DCCT(A)-5.4/GST(ADT)/2024-25 for the financial year 2019-20 issued by the Respondent No. 5 herein marked as Annexure-A1. (ii) Issue a writ of certiorari and direction in the nature of a writ of certiorari quashing the Summary of show-cause notice da...
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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)