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PANASONIC LIFE SOLUTIONS INDIA PRIVATE LIMITED


(Authority for Advance Ruling, Tamilnadu | Jul 25, 2024)

1. Any appeal against this Advance Ruling order shall lie before the Tamilnadu State Appellate Authority for Advance Ruling, Chennai under Sub-Section (1) of Section 100 of CGST Act 2017/ TN GST Act 2017, within 30 days from the date on the ruling sought to be appealed, is communicated. 2. In terms of Section 103 (1) of the Act, Advance Ruling pronounced by the Authority under Chapter XVII of the Act shall be binding only- (a) on the applicant who had sought it in respect of any matte...
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ORDER Both an order in original dated 29.12.2023 and an order rejecting a rectification application are challenged in this writ petition. Upon receipt of show cause notice dated 27.09.2023, the petitioner replied on 20.12.2023. The order in original was issued in these facts and circumstances. By such order, the petitioner's explanation was accepted with regard to five defects, whereas the tax proposals were confirmed in respect of defect nos.5 and 6. The rectification application was...
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N.H. LUBRICANTS vs. STATE OF RAJASTHAN & OTHERS


(Rajasthan High Court | Jul 25, 2024)

ORDER PER 1. Heard. 2. Despite existence of an alternative remedy available to the petitioner, the petitioner has filed this writ petition seeking to invoke extraordinary jurisdiction of this Court on the submission that there is no proper consideration of the reply of the petitioner. Learned counsel for the petitioner would submit that in a case where the Department seeks reversal of input tax credit on the ground that the supplier has not paid tax, the press release requires the Aut...
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SHREE SHAKTI MINERALS vs. THE COMMISSIONER & OTHERS


(Rajasthan High Court | Jul 25, 2024)

ORDER This writ petition seeks to challenge the order dated 11th June 2024 passed by the Joint Commissioner of the Central Goods and Service Tax and Central Excise at Jodhpur whereby the order in appeal No.425 (RSG) CGST/JDR/2024 was dismissed as barred by limitation. 2. The Joint Commissioner of the CGST referred to the provisions under Section 107 and the circular No.148/04/2021- GST dated 18th May 2021 and formed an opinion that beyond the period of three months with the extended p...
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ORDER The petitioner has challenged the impugned communication dated 27.05.2024 issued under Section 81 of the respective GST Act, 2017. 2. The petitioner has purchased two parcels of land by two separate sale deeds both dated 03.08.2022 for a sum of Rs. 2,41,600/- and Rs. 1,55,000/-, measuring a total extent of 1.25 acres from the private respondents, partnership firm represented by four partners, namely S.Senthil Kumar, his wife, N.Gowri, R.Mohan and his wife, R.Nisha Nirmala. 3...
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COMMON ORDER By this common order, all the four writ petitions are being disposed of. 2. The case of the petitioner is that on the mining activity, no GST is payable by the petitioner and that the petitioner has been taking consistent stand that the matter was subjudiced before the Hon'ble Supreme Court. It is submitted that despite the same, the respondent has levied tax under reverse charge mechanism on the mining activity carried out by the petitioner. 3. It is submitted th...
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ORDER Heard learned counsel for the petitioner and learned Government Advocate for the respondent. 2. The petitioner is challenged the impugned order passed on 30.04.2024, wherein the respondent has now ultimately demanded as sum of Rs. 64,15,176/- (Rs. 32,07,588/- towards CGST and Rs. 32,07,588/- towards SGST) together with interest and penalty thereon. Details of the demand confirmed in the impugned order is as below: Act Period ...
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ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard Sri Suyash Agarwal, learned counsel for the petitioner and learned Standing Counsel for the State respondents. 2. By means of present writ petition, the petitioner has assailed the order dated 27.01.2023 passed by the respondent no.1- Additional Commissioner Grade-II and order dated 28.07.2022 passed by the Assistant Commissioner State Tax, Sector-3, Bulandshahr by which enhancement of tax was made and accordingly, penalty and addition...
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ORDER HON'BLE ANISH KUMAR GUPTA, J. 1. Heard Sri Aishwarya Pratap Singh, learned counsel for the applicants and Sri Rajeev Kumar Singh, learned A.G.A. for the State. 2. The instant application under Section 482 Cr.P.C. has been filed seeking quashing of the summoning order dated 21.02.2023 as well as the order dated 15.05.2024 issuing non-bailable warrant against the applicant in Complaint Case No. 77625 of 2022 (Union of India vs. M/s Amazing Security Services Pvt. Ltd. and o...
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RAJESH TEXTILES vs. THE STATE TAX OFFICER, CHENNAI


(Madras High Court | Jul 25, 2024)

ORDER An order in original dated 29.12.2023 is challenged on the ground that a reasonable opportunity was not provided to the petitioner to contest the tax demand on merits. The petitioner asserts that he is entitled to transitional Input Tax Credit. Consequently, he filed TRAN-1. Upon receipt of show cause notice dated 29.09.2023 calling upon the petitioner to show cause as to why transitional Input Tax Credit should not be denied, the petitioner replied on 05.10.2023 and stated that he ...
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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)