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ORDER 1. The present petition has been filed seeking cancellation of bail granted to the respondents vide order dated 24.1.2024 passed by the learned ASJ-03, Patiala House Court, New Delhi. 2. The accused was a director of M/s Best Buildwell Private Limited and the allegations are in relation to the years pertaining to 2017/2018, in that the accused company of which the respondent was a Director, filed input tax credit for firms which were found to be non-operational. 3. On 17.1.2...
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ORDER The writ petition is filed challenging the impugned proceedings of the respondent for the Assessment year 2018-2019 in GSTIN: 33DNIPS5506M2ZJ/2018-2019, dated 17.04.2024 along with consequential order vide DRC-07 order bearing Ref No: ZD330424137941I, dated 17.04.2024. 2. The impugned order dated 17.04.2024 is challenged on the short ground that the order proceeds on the basis that the petitioner had not responded to the notice in DRC-01, dated 26.12.2023, over looking the ...
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COMMON ORDER C. SARAVANAN, J. The petitioner challenges the impugned circular dated 13.04.2018 bearing reference No.41/15/2018 GST. The petitioner is aggrieved by Para 2(h) of the circular, which reads as follows: "2(h) Where the owner of the goods or any person authorized by him comes forward to make the payment of tax an penalty as applicable under clause (a) of sub-section (1) of Section 129 of the CGST Act, or where the owner of the goods does not come forward to make the...
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ORDER By consent, this writ petition is taken up for disposal at the stage of admission itself. 2. According to the petitioner, they are engaged in the Tea Industry and are a registered dealer under the Tamil Nadu Goods and Services Tax (TNGST) Act. Upon scrutiny under Section 61 of the Act, for the year 2018- 2019, the respondent found some discrepancies in the petitioner’s tax return and issued a show cause notice dated 25.11.2021, stating that the petitioner company had not d...
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VIBHU BAKHRU, J. (ORAL) 1. Issue notice. 2. The learned counsel for the respondents accept notice. 3. The petitioner has filed the present petition impugning the show cause notice dated 04.07.2024 (hereafter the impugned SCN) issued by the proper officer calling upon the petitioner to show cause as to why his Goods and Service Tax (GST) registration not be cancelled. 4. The only reason set out in the impugned SCN for proposing to cancel the petitioner’s GST registration ...
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ORDER The present Writ Petition has been filed to call for the records of the respondents and quash the impugned order under Section 73 of the Tamil Nadu Goods and Service Tax Act, 2017 (“TNGST Act”)/Central Goods and Service Tax Act, 2017 [“CGST Act”] dated 12.12.2023 along with its annexure and the consequent Summary of the Order in Form GST DRC-07 dated 12.12.2023 both passed by the first respondent and both having Reference Number ZD331223074123X in GSTIN/ID: 3...
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ORDER In this writ petition, the petitioner, a Club, challenges the impugned show cause notice dated 07.05.2024, as detailed in Annexure-F, and the summary of the show cause notice dated 08.05.2024, as outlined in Annexure-G, issued by the respondent for the tax periods 2019-20, 2020-21, 2021-22, 2022-23, and 2023-24. The petitioner contends that these notices, issued under Section 73 of the Central Goods and Services Tax (CGST) Act, 2017, are flawed due to the improper consolidation of m...
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TRA PLAST INDUSTRIES PVT LTD.


(Authority for Advance Ruling, Andhra Pradesh | Aug 7, 2024)

ORDER (Under sub-section (4) of Section 98 of Central Goods and Services Tax Act, 2017 and sub-section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017) 1. Preamble: 1.1 At the outset we would like to make it clear that the provisions of CGST Act, 2017 and APGST Act, 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimila...
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ORDER 1. Mr. Mohanty, learned advocate appears on behalf of petitioner and submits, there was demand made by the State authority for short payment of Goods and Services Tax. His client preferred appeal. It was partly allowed. Being aggrieved by part of the appellate order, his client wants to challenge the same but there is no Tribunal functioning. His client’s prayer is actually for adjudication of challenge to that part in appellate order, by which he is aggrieved. Therefore, his ...
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KURIAN THARAYIL vs. STATE TAX OFFICER & OTHERS


(Kerala High Court | Aug 7, 2024)

JUDGMENT Petitioner has approached this Court, challenging Ext. P4 order of the 1st respondent, demanding the payment of a total amount of Rs. 43,37,212/-, including interest and penalty on the allegation that the petitioner had wrongly availed input tax credit (IGST) for a sum of Rs. 21,03,944.02 while filing return in Form GSTR-3B, for the year 2017-18 on 25.08.2017. 2. Adv. Nanda Surendran, the learned counsel appearing for the petitioner would submit that Ext. P5 is the Form GSTR-...
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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)