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

ORDER Heard learned counsel for the petitioner and learned Additional Government Pleader for the respondent. 2. The petitioner is before this Court challenging the impugned order dated 05.09.2023 bearing reference in O.R.No.176/2023-24/Madurai RS-1, whereby, the penalty of Rs. 8,74,036/- was imposed on the consignment carried in conveyance bearing No.KA01AM5532. The supplier from Bellari District has supplied the consignment of steel pipes to Tuticorin, namely H.V.Cargo Logistics. The...
Summarize this case by TaxGPT in
ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard Mr. Aditya Pandey, learned counsel for the petitioner and Mr. Ravi Shanker Pandey, learned Standing Counsel for the State respondents. 2. By means of present writ petition, the petitioner has assailed the order dated 24.03.2022 passed by the respondent no.1 in GST Appeal No.28/2020, Assessment Year 2018-19. 3. Learned counsel for the petitioner submits that the petitioner is engaged in the business of trading of Cement, Mauram and ...
Summarize this case by TaxGPT in
ORDER 1. Heard Sri Aditya Pandey, learned counsel for the petitioner-assessee and Shri Ankur Agarwal, learned counsel for the revenue. 2. Challenge has been raised to the order dated 19.04.2024 passed by the Assistant Commissioner, State Tax, Sector - 1, Prayagraj for the tax period 2018-19, whereby demand in excess of Rs. 28,889/- has been raised against the present petitioner. 3. Solitary ground being pressed in the present petition is, the only notice in the proceedings was iss...
Summarize this case by TaxGPT in
ORDER An order in original dated 30.12.2023 is challenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Upon receipt of show cause notice dated 27.09.2023, by reply dated 27.10.2023, the petitioner stated that amounts due and payable towards supplies received by the petitioner were discharged by filing GSTR 3B returns. The impugned order in original was issued thereafter on 30.12.2023. The petitioner asserts that the de...
Summarize this case by TaxGPT in
ORDER By this writ petition, order in original dated 26.12.2023 is assailed on the ground that two parallel proceedings were initiated in respect of the same assessment period. The petitioner asserts that two parallel proceedings were initiated in respect of the same assessment period pursuant to scrutiny of returns. In view of the confusion entailed by the initiation of such proceedings, it is stated that the petitioner could not participate in proceedings. 2. Learned counsel for the...
Summarize this case by TaxGPT in
JUDGMENT The issues raised in this writ petition are substantially covered against the petitioner by a judgment of a learned Single Judge of this Court in M.Trade Links v. Union of India [2024 KLT OnLine 1624]. I am in respectful agreement with the view taken by this Court in M.Trade Links (Supra). 2. Though the learned counsel appearing for the petitioner has extensively argued that if an interpretation is placed on the provisions of Section 16(2)(c) of the Central Goods and Services...
Summarize this case by TaxGPT in
ORDER 1. The writ petition is under Article 226 of the Constitution of India where by and whereunder the direction has been sought for upon the concerned Department of the State, i.e., Water Resources Department, for reimbursement of 8% of the value of work done by the petitioner (every month or periodically) after 01.07.2017 in favour of the petitioner so as to enable the petitioner to remit such amount towards GST liability. 2. Mr. P.A.S. Pati, learned counsel appearing for the peti...
Summarize this case by TaxGPT in
JUDGMENT These writ petitions relate to an order bearing No. GSTA-665M/2023 dated 12.12.2023 passed by the Joint Commissioner (Appeals), Thrissur in proceedings under Section 107 of the CGST / SGST Acts. The petitioner (assessee) in W.P.(C) No. 4244 of 2024 seeks an implementation of the order of the Appellate Authority. W.P(C) No. 6114 of 2024 has been filed by the State challenging the aforesaid order of the Appellate Authority. Both these writ petitions came to be filed before this Cou...
Summarize this case by TaxGPT in
ORDER PER HON’BLE SRI JUSTICE R RAGHUNANDAN RAO The petitioner had undertaken certain works for M/s. Andhra Pradesh Industrial Infrastructure Corporation (herein referred to as “M/s. APIIC”), which is arrayed as 4th respondent in the present Writ Petition. The works conducted in this regard during the period 01.04.2021 to 31.11.2022 became the subject matter of assessment which is disputed by the petitioner. 2. It is the case of the petitioner that the petitioner...
Summarize this case by TaxGPT in

MITSUBISHI ELECTRIC INDIA PRIVATE LIMITED


(Authority for Advance Ruling, Tamilnadu | Jul 24, 2024)

PROCEEDINGS UNDER SECTION 102 OF THE CGST ACT, 2017 AND UNDER SECTION 102 OF THE TNGST ACT, 2017. Mr. Gurvinder Singh Gandhi, Chief Financial Officer, M/s. Mitsubishi Electric India (P) Ltd., Isana Katima, Door No. 497 and 498, 3rd floor, Poonamallee High Road, Aurambakkam, Chennai, having GSTIN 33AAGCM7782A1ZKJ has filed an application dated 14.03.2024, for rectification of mistake (ROM) under Section 161 of the CGST Act, 2017, against the ruling passed by this authority vide Advanc...
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)