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MAHARASHTRA METRO RAIL CORPORATION LTD.


(Authority for Advance Ruling, Maharashtra | Jul 31, 2024)

PROCEEDINGS (UNDER SECTION 98 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND THE MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017) The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. Maharashtra Metro Rail Corporation Ltd. the applicant, seeking an advance ruling in respect of the follow...
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ORDER An order in original dated 30.12.2023 is assailed in this writ petition on the ground that the petitioner did not have a reasonable opportunity to contest the tax proposal on merits. The petitioner asserts that GST compliances were entrusted to a consultant. It is further stated that such consultant did not inform the petitioner about the uploading of the show cause notice on the common portal. Consequently, it is stated that the petitioner could not contest the tax proposal on meri...
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VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition impugning the Show Cause Notice dated 13.11.2023 (hereafter the impugned SCN), whereby the petitioner was called upon to show cause as to why its Goods and Services Tax (GST) registration should not be cancelled. In addition, the petitioner also impugns an order dated 24.11.2023 (hereafter the impugned cancellation order), whereby the petitioner’s GST registration was cancelled with retrospective effect from 03...
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VIBHU BAKHRU, J. (ORAL) 1. Issue notice. 2. Learned counsel for the respondents accept notice. 3. The petitioner is the legal heir of Late Sh. Naresh Kumar, who was carrying on the business under his sole proprietorship concern named M/s Dickon Sales. 4. The petitioner’s father was registered with the Goods and Services Tax authorities with effect from 05.04.2018 and was assigned the Goods and Service Tax Identification Number (GSTIN):07AAEPA04841ZD. 5. The petitione...
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VIBHU BAKHRU, J. (ORAL) 1. Issue notice. The learned counsel for the respondent accepts notice. 2. The petitioner has filed the present petition impugning the order dated 08.07.2024 (hereafter the impugned order) passed by the Appellate Authority whereby the petitioner’s appeal against an order dated 16.06.2020 cancelling the petitioner’s GST registration was cancelled ab initio (with effect from 01.07.2017). 3. The petitioner was registered under the Central Goods and...
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ORDER An order dated 27.05.2024 is challenged on the ground of breach of principles of natural justice. 2. The petitioner is a wholly owned subsidiary of M/s. Mahasakthi Bio Enercon Private Limited ('MBE'), which specializes in production and bottling of bio-CNG. The holding company of the petitioner was awarded a concession by the Greater Chennai Corporation for the construction of six bio-gas plants. In relation thereto, an entity called CEID Consultants and Engineering Priv...
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ORDER Heard Sri Yashovardhan Swarup, learned counsel for the petitioner, learned standing counsel who appears on behalf of the State-respondent., Sri Saurav Mishra who has filed his memo of appearance on behalf of opposite party no. 1, which is taken on record and Sri Saurav Yadav who appears for the opposite party nos. 2 to 4. This petition has been filed by the petitioner with the following main prayers:- "i. a Writ of Certiorari of a writ, order or direction in the nature ...
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SHASHANK GARG vs. ADDITIONAL COMMISSIONER (ANTI-EVASION) & OTHERS


(Punjab and Haryana High Court | Jul 31, 2024)

SANJEEV PRAKASH SHARMA , J. (ORAL) 1. By way of present writ petition, now petitioner is before this Court on third round of litigation with respect to the same cause of action. 2. Firstly, he preferred one writ petition i.e. CWP-9948-2024, before this Court against the show cause notice issued with respect to the same aspect, under Section 122 of CGST Act, 2017, which is pending consideration. Thereafter, petitioner has assailed by way of CWP-11953-2024, the show cause notice issued ...
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ORDER An order in original dated 22.11.2022 is assailed in this writ petition in so far as penalty was imposed without taking into consideration the amounts remitted by the petitioner earlier. Upon receipt of show cause notice dated 17.12.2021, the petitioner submitted reply dated 21.02.2022. By such reply, the petitioner stated that the ineligible Input Tax Credit (ITC) was reversed and that the proceedings may be dropped on that account. The impugned order in original was issued in thes...
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BUSHRAH EXPORT HOUSE vs. UNION OF INDIA & OTHERS


(Allahabad High Court | Jul 31, 2024)

ORDER Heard Sri Yashovardhan Swarup, learned counsel for the petitioner, Sri Saurabh Mishra who has filed his memo of appearance on behalf of the respondent no. 1 and Sri Amit Kumar Singh who appears on behalf of respondent nos. 2 to 5. This petition has been filed by the petitioner with the following main prayers:- "i. a Writ of Certiorari of a writ, order or direction in the nature of certiorari quashing the order dated 01.05.2024 passed by the Opposite Party No.4 contained...
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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)