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P.C. 1. Petitioner had filed refund applications under Section 54 of the Central Goods and Services Tax Act, 2017 (CGST Act). The details of nine refund applications are as under:- Period of Refund Amount of Refund Claimed (INR) Original Date of Expiry of Limitation Date of Filing May 2018 12,060 May 2020 ...
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ORDER The petitioner is before this Court as against the impugned order, dated 14.10.2023 passed by the respondent for the assessment year 2017-18. By the impugned order, the demand proposed in show cause notice in DRC 01A, dated 06.04.2022 and DRC 01, dated 20.07.2023 have been confirmed. 2. The petitioner fails to take advantage of the show cause notices issued by the respondent before the impugned orders were passed. It is submitted that the petitioner's accountant had failed t...
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JUDGMENT The petitioner has approached this Court being aggrieved by the denial of Input Tax Credit for the year 2018-19 on account of delayed filing of Form GSTR-3B. The issue stands covered by the judgment of this Court in M.Trade Links v. Union of India [2024 KLT OnLine 1624]. 2. Heard the learned Government Pleader and the learned Standing Counsel appearing for respondent Nos.1 and 3. 3. Having heard the learned counsel for the petitioner, the learned Government Pleader and th...
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ORDER An order in original dated 10.11.2023 is assailed in this writ petition on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. The petitioner asserts that the show cause notice and other communications were uploaded in the “View Additional Notices” tab on the GST portal and, therefore, the petitioner was unaware of these proceedings until recently. 2. Learned counsel for the petitioner submits that the confirmed t...
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COMMON ORDER By this common order, both the writ petitions are being disposed of. 2. In these writ petitions, the petitioner has challenged the respective assessment orders dated 24.04.2024 passed for the assessment year 2020-21 and 2021-22. 3. Challenge to the impugned orders is primarily based on the judgment of this Court rendered in M/s.Rasathe Garments Vs. The State Tax Officer (ST) (Inspn.). On merits, the learned counsel for the petitioner would submit that the petitio...
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MAHESH SHARMA vs. THE UNION OF INDIA & OTHERS


(Chhattisgarh High Court | Aug 2, 2024)

1. The petitioner has filed the present petition seeking the following reliefs:- “10.1 May kindly be pleased to issue appropriate writ (s)/order/direction declaring the impugned proceeding initiated by the respondent no.-3 vide F.no. IV(16)30-48/Royalty/SCN/Bil/2021-22/872, dated 23.02.2024, (filed as ANNEXURE P-1), along with show cause letter was issued on 20.10.2021 (filed as ANNEXURE P-3) as illegal, arbitrary, without jurisdiction and violative of Finance Act 1994 and consequen...
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ORDER The petitioner is before this Court against the impugned Assessment Order dated 04.03.2024 passed by the respondent under Section 74 of the respective GST Enactments for the Assessment Year 2017-2018. 2. The petitioner's premise was inspected from 17.04.2023 to 19.04.2023 under Section 67 of the TNGST Act, 2017, wherein, certain defects were pointed out. It appears that in response to the same, the petitioner has paid certain amounts which has been captured in the impugned A...
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ORDER The petitioner is before this Court against the following impugned orders: S.No Date Order/Notice 1. 22.05.2023 Best of Judgement Order under Section 62(1) of TNGST Act, 2017 2. 23.05.2023 Form GST ASMT 13 3. 23.05.20...
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LALIT KUMAR CHAUDHARY vs. UNION OF INDIA AND ANOTHER


(Allahabad High Court | Aug 2, 2024)

ORDER HON'BLE NALIN KUMAR SRIVASTAVA, J. 1. Supplementary affidavit filed today is taken on record. 2. The present bail application has been moved on behalf of the applicant Lalit Kumar Chaudhary with the prayer to release him on bail in Case No. 1164 of 2024, under Sections 132(1)(c) and 132(1)(i) of C.G.S.T. Act, 2017, Department D.G.G.I., Meerut Zonal Unit., Meerut. 3. Heard Shri Gajendra Pratap, learned Senior Counsel assisted by Shri Rishabh Kumar, learned c...
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ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Punit B. Juneja for the petitioner and learned AGP Mr. Raj Tanna for the respondent no. 3. 2. By this petition under Article 227 of the Constitution of India, the petitioner has prayed for the following reliefs: “a. The Hon'ble Court be pleased to admit and allow the present petition; b. That this Hon'ble Court declare Section 16 (2) (c) of the CGST/Gujarat GST Act 2017 a...
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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)