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ORDER HON'BLE ROHIT RANJAN AGARWAL, J. 1. Rejoinder affidavit, filed today, is taken on record. 2. Heard learned counsel for the petitioner and learned Standing Counsel for the State. 3. This writ petition has been filed assailing the order dated 24.07.2021 passed by Additional Commissioner, Grade-2 (Appeal), Commercial Tax, Aligarh. 4. Facts in brief are that the petitioner is a registered partnership firm, which deals in the business of lead ingots. The lead ingots a...
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RISHI SHANGARI vs. UNION OF INDIA & OTHERS


(Jharkhand High Court | Apr 15, 2025)

ORDER 1. This writ petition has been filed by the petitioner challenging the order dt. 28.11.2022 passed by respondent no. 3. 2. The petitioner’s father, by name, Navtej Kumar Shangari had obtained a certificate of registration dt. 17.07.2018 under the GST Act in the trade name M/s. N. Kumar and Company (Annexure-1 is the registration certificate) w.e.f. 01.07.2017. 3. Admittedly the said individual by name, Navtej Kumar Shangari died on 13.02.2018. His son Rishi Shangari, w...
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ORDER HON'BLE AJAY BHANOT, J. Ref: Civil Misc. Modification Application The impugned order was passed by the assessing authority of the first instance in proceedings taken out under Section 129 (3) of the Uttar Pradesh Goods and Services Tax Act, 2017. By the said impugned order the penalty under Section 129(1)(a) of UP GST Act, 2017 has been imposed upon the petitioner to the extent of Rs. 21,29,889/-. The order passed by the assessing authority was carried in appeal by the p...
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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 Brijbihari Concast Pvt. Ltd through its Director Mr. Rajeev Agarwal under Article 226 of the Constitution of India, inter alia, seeking issuance of an appropriate writ assailing the Order-in-Original bearing no. 01/MEZU/2024 dated 28th March 2024 (hereinafter ‘impugned order’) by which the provisional attachment of the bank account be...
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ORDER HON'BLE ROHIT RANJAN AGARWAL, J. 1. Heard learned counsel for the petitioner and learned Standing Counsel for State. 2. Through this writ petition, a challenge has been made to order dated 20.01.2023 passed by Assistant Commissioner, Commercial Tax, Mobile Squad, Unit-1, Jhansi, under Section 129(1) of the U.P. State Goods and Service Tax Act, 2017 (hereinafter called as "the Act of 2017") imposing penalty of Rs. 93,298/- and appellate order dated 17....
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JUDGMENT: (PER M. S. KARNIK, J.) 1. This petition by the Goa University under Article 226 of the Constitution of India challenges a show cause notice dated 05.08.2024 issued by respondent no. 1 – Joint Commissioner of Central Goods and Service Tax (CGST), Goa Commissionerate, proposing to demand GST on the educational activities of the petitioner University. During the pendency of the petition and after the matter was heard, the respondent no. 1 heard the show cause notice and p...
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ORDER 1. This writ petition has been filed by the petitioner aggrieved of the order dated 20.08.2024 passed by respondent no.2 under Section 73(9) of the Goods and Services Tax Act, 2017 (for short 'the Act') whereby a demand to the tune of Rs. 33,17,688/- has been created. 2. The petitioner was issued a show cause notice under Section 73 of the Act on account of non-payment of GST to which a reply was filed indicating that as respondent no.3 - Dhampur Sugar Mills Limited has ...
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ORDER 1. Heard the counsel for the petitioner and learned Standing Counsel. 2. The present petition has been filed challenging an order dated 20.01.2023 whereby an amount of Rs.50,000/- has been imposed under section 125 of the GST Act. 3. Submission of the counsel for the petitioner is that penalty of Rs.50,000/- has been imposed under section 125 GST Act without even giving an opportunity of hearing. He argues that in terms of Section 125 also, a maximum penalty imposable is Rs....
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ORDER CAN 1 of 2024 1. The instant application has been filed, inter alia, praying for modification of the order dated 14th August 2024 having regard to the amendment of Section 112(8) of the CGST Act, 2017 introduced by the Finance (No. 2) Act, 2024 (hereinafter referred to as the “Finance Act”) which received the assent of the President on 16th August 2024 and was published in the Gazette of India on that day itself. 2. Heard the learned advocates appearing for the r...
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UNNATI MOTORS vs. THE STATE OF ASSAM & OTHERS


(Gauhati High Court | Apr 11, 2025)

ORDER 1. Heard Mr. R.S. Mishra, learned counsel for the petitioner and Mr. B. Choudhury, learned Standing counsel, Finance and Taxation Department, Assam for the respondent Nos. 1 to 3. 2. The case of the petitioner herein is that the Assistant Commissioner of State Tax, respondent No. 3, has issued the summary of show cause notice dated 08.12.2023 without issuing any show cause notice under Section 73 (1) of the CGST Act, 2017 and the summary of the order dated 30.04.2024 without pas...
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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)