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BIBHAWORI BARUAH vs. THE UNION OF INDIA AND OTHERS


(Gauhati High Court | Mar 18, 2025)

JUDGMENT & ORDER [ORAL] 1. The petitioner has approached this Court by the instant writ petition, preferred under Article 226 of the Constitution of India, on the premise that her GST Registration under the Central Goods and Services Tax [CGST] Act, 2017 has been cancelled by an Order dated 19.04.2024 pursuant to issuance of a Show Cause Notice dated 11.10.2023. The assail is made inter-alia on the grounds that the manner in which the GST Registration has been cancelled is arbitrary a...
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P. C. 1. Mentioned. Taken out of turn. 2. The issue involved in the present Writ Petition is whether any Goods and Service Tax (GST) can be levied on the assignment of leasehold rights to a third party of a plot of land allotted by the Maharashtra Industrial Development Corporation (MIDC) to the original lessee (i.e. the assignor) along with the buildings constructed thereon, on payment of a lump sum consideration by the assignee to the assignor. The GST Authorities consider the same ...
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ORDER Today, the matter is listed under the caption “for being mentioned”. This Court vide order dated 12.11.2024, disposed of the writ petition. 2. It is submitted by the learned counsel for the petitioner that the order suffers from factual errors. 3. In view thereof, the order in the writ petition will now read as under: 4. The present writ petition has been filed challenging the impugned order dated 30.12.2023 on the ground that the objection in response to the...
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ORDER 1. Heard Sri Suyash Agarwal, learned counsel appearing on behalf of the petitioner and Sri Gaurav Mahajan, learned counsel appearing on behalf of the respondent no.4. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner has made the following prayers:- "(i) Issue a writ of certiorari or any other writ, order or direction quashing the Impugned SCN dated 03.06.2024, issued under Section 74 of the GST Act by the Commissioner...
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PRITAM SOVASARIA vs. THE UNION OF INDIA AND OTHERS


(Gauhati High Court | Mar 18, 2025)

ORDER Heard Mr. T.J. Mahanta, learned Senior counsel assisted by Mr. W.R. Medhi, learned counsel for the petitioner. Also heard Mr. S.C. Keyal, learned Standing counsel, GST. 2. By this application filed under section 483 of the Bharatiya Nagarik Suraskha Sanhita, 2023, the accused petitioner namely, Pritam Sovasaria, has prayed for bail in connection with DGGI Case No. DGGI/INV/GST/161/2025 registered under Section 132(1)(c)/132(1) (b)/132(1)(i) of CGST Act, 2017. 3. It is submit...
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ORDER 1. Heard Sri Prakhar Saran Srivastava, learned counsel appearing on behalf of the petitioner and Sri Parv Agarwal, learned counsel appearing on behalf of the respondent. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the order dated February 21, 2025 (Ref. No.ZD0902252997022) passed by the respondent under Section 74 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the 'Act'...
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ORDER ( Per : HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD ) In course of hearing of the writ application, Dr. K.N. Singh, learned Additional Solicitor General assisted by Mr. Anshuman Singh, learned Senior Standing Counsel for the CGST and CX has, at the outset raised an issue. It is submitted that one Mr. Gopal Yadav is the deponent in this case. In paragraph ‘1’ of the affidavit, he has stated that he is Manager-cum-Authorized Representative of the petitioner no. 3 firm ...
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ORDER 1. This writ petition has been preferred seeking the following reliefs: “(i) Issue a writ of Certiorari or any other appropriate writ, order, or direction, to quash the Impugned Demand-cum-Show Cause Notice No. 13/2023-24 dated August 03, 2024, issued by the Ld. Assistant Commissioner, CGST, Karol Bagh Division, New Delhi, i.e. Respondent No. 2, for the period October 2017 to March 2018; (ii) Issue a writ of Mandamus or any other appropriate writ, order, or direction, ...
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ORDER ( Per : HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD ) Heard Ms. Archana Sinha, learned Senior Counsel for the petitioner and Dr. K.N. Singh, learned Additional Solicitor General assisted by Mr. Anshuman Singh, learned Senior Standing Counsel for the Central GST and CX. 2. This writ application has been preferred seeking the following reliefs:- “(i) To issue an appropriate order/direction in the nature of certiorari for quashing of order dated 20.03.2024 passed by R...
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P. C. 1. Mentioned. Taken out of turn. 2. The above Writ Petition challenges the Notification No. 9/2023-Central Tax dated 31st March, 2023 and Notification No. 56/2023 – Central Tax dated 28th December, 2023 issued by Respondent No. 6 (Union of India) and Notification No. 9/2023 – State Tax dated 24th May, 2023 and Notification No. 56/2023 dated 16th January, 2024 issued by Respondent No. 1 (State of Maharashtra) exercising powers under Section 168A of the Central Goods a...
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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)