Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

GST Case Laws


TaxReply Citation TAXREPLY
Court
High Court
State
Search by Related Tags
  OR

  OR

  OR
Date (From)
Date (To)
Name of Party
Text Search
Text Search option

  12,903 Results

COMMON ORDER By this common order, all these Writ Petitions are being disposed of. 2. In these Writ Petitions, the Assessment Orders seeking to deny input tax credit availed by the respective petitioners belatedly beyond the statutory period prescribed under Section 16(4) of the respective GST Enactments were challenged. 3. The learned counsel for the petitioner in W.P.(MD)No.16745 of 2024 submits that the petitioner therein is aggrieved by the impugned Order-in-Appeal No.49 / 202...
Summarize this case by TaxGPT in
ORDER In this Writ Petition, the petitioner has challenged the impugned order dated 11.08.2021 passed by the third respondent in Form GST DRC-08. 2. This is the second round of litigation before this Court. Earlier, the petitioner had filed W.P.(MD) No.9531 of 2020 challenging the order dated 03.01.2020 in Form GST DRC-07 summarizing the demand confirmed vide order dated 22.01.2019. By an order dated 22.11.2019, for the Assessment Year 2017-2018, the third respondent confirm...
Summarize this case by TaxGPT in
VIBHU BAKHRU, J. (ORAL) 1. Issue notice. 2. The learned counsel for the respondents accepts notice. 3. The petitioner has filed the present petition, inter alia, impugning orders dated 09.03.2024 and 28.04.2024 (hereafter the impugned order) passed by the Adjudicating Authority under Section 73 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) and the Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act). 4. The said orders were passed pursuant...
Summarize this case by TaxGPT in
ORDER An order in original dated 27.11.2023 is challenged 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 merely uploaded on the GST portal and not communicated to the petitioner through any other mode. As a consequence, it is stated that the petitioner was unaware of proceedings and could not participate in the same. 2. Lea...
Summarize this case by TaxGPT in
ORDER 1. Heard Shri Aloke Kumar, learned counsel for the petitioner and Shri Ankur Agrawal, learned Standing Counsel for the respondent. 2. Challenge has been raised to the adjudication order dated 14.12.2023 passed by respondent no.3 under Section 73 of the U.P. GST Act for the period July, 2017 to March, 2018. 3. Submission is, the above order has been passed in gross violation of Sections 75(4) and 75(7) of the Act. Reliance has been placed on orders passed by the coordinate be...
Summarize this case by TaxGPT in
P.C. : 1. On 1st July 2024, the following order came to be passed: “1. Mr. Chandrashekhar states that he shall appear for Respondent No.1. Ms. Vyas at the request of this Court agrees to appear for Respondent Nos.2 and 3. As regards Respondent No.4, Mr. Sarda, on instructions, states have been served some time in May 2024. 2. Petitioner has filed GST returns within time but after some time in December 2023, realised that there were certain errors with no loss of Revenue to t...
Summarize this case by TaxGPT in

BGR ENERGY SYSTEMS LTD vs. STATE OF U.P. AND ANOTHER


(Allahabad High Court | Jul 29, 2024)

ORDER 1. Heard Shri Shubham Agrawal, learned counsel for the petitioner and Shri Ankur Agrawal, learned Standing Counsel for the revenue. 2. Challenge has been raised to the order dated 26.04.2024 passed by the respondent no.2 under Section 73 of the U.P. GST Act, 2017. 2. Undeniably the petitioner was issued show cause notice dated 10.04.2024 fixing the date 15.04.2024. It is admitted to the respondent- adjudicating authority that the petitioner submitted partial reply to that no...
Summarize this case by TaxGPT in
ORDER 1. Heard Sri Vishwjit, learned counsel for the petitioner and Sri Ankur Agarwal, learned counsel for the respondent. 2. Challenge has been raised to the order dated 18.10.2023, passed by the respondent No.2, under Section 74 of the U.P. G.S.T. Act, 2017. 3. At the very outset, learned Additional Chief Standing Counsel has raised a preliminary objection as to the availability of remedy of appeal under Section 107 of the Act. 4. That objection has been met by the learned C...
Summarize this case by TaxGPT in
P.C. 1. Heard learned Counsel for the Petitioner and Mr. Manish Salkar, learned Government Advocate for the State. 2. By instituting these proceedings under Article 226 of the Constitution of India, the Petitioner, which is a Company incorporated under the Companies Act, has assailed the validity of order dated 25/11/2022 whereby the GST registration of the Petitioner-Company under the Goa GST Act has been cancelled. 3. Impeaching the impugned order dated 25/11/2022, passed by the...
Summarize this case by TaxGPT in

ASHUTOSH GARG vs. UNION OF INDIA


(Supreme Court | Jul 26, 2024)

ORDER PER   1. The petitioner has been denied bail in connection with a complaint registered against him for offences punishable under Section 132 (1) (b), (c), (f), (j) and (l) of the Central Goods and Services Tax Act 2017. The allegation is that the petitioner has set up certain fake firms and is involved in a fraud relating to payment of input tax. 2. The petitioner was arrested on 2 November 2023 and has been in custody for nearly nine months. 3. Notice was issued by thi...
Summarize this case by TaxGPT in


25
Apr
S
M
T
W
T
F
S
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)