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ORDER The petitioner challenges an order of cancellation of GST registration dated 04.03.2022 and seeks revocation thereof. By asserting that the petitioner could not file returns in time on account of ill-health and COVID 19 pandemic, the present writ petition was filed. 2. Learned counsel for the petitioner submits that the petitioner had no business on account of resurgence of the COVID 19 pandemic and had not filed returns. She would file the necessary GST returns in the event of ...
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VISHAL STEEL SUPPLIER vs. STATE OF U.P. AND OTHERS


(Allahabad High Court | Jul 16, 2024)

ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard Mr. Praveen Kumar for the petitioner and Mr. Ravi Shankar Pandey, learned ACSC for the State-respondents. 2. By means of present petition, the petitioner is prayer, inter alia, for the following reliefs:- "(i) Issue a writ, order or direction, in the nature of certiorari quashing the order dated 30.7.2020 passed by the respondent No. 3 in Appeal No. 2274 of 2019, M/s. Vishal Steel Supplier Vs. Assistant Commissioner,...
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INDUS MOTOR COMPANY PVT LTD


(Authority for Advance Ruling, Kerala | Jul 15, 2024)

1. Indus GO is a car rental service promoted by Indus Motor Company Pvt Ltd, and provides self-drive rental cars in Kerala. Vehicles can be booked from select spots and can be booked with or without fuel. These vehicles are rented solely for personal use and cannot be used for business purpose of transporting people or property for monetary gain or operating a taxi service. 2. At the outset it is clarified that the provisions of the Central Goods and Services Tax Act, 2017 (herein after r...
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HALWA HAWELI


(Authority for Advance Ruling, Kerala | Jul 15, 2024)

1. In this Ruling, a reference hereinafter to the provisions of the CGST Act, Rules or the notifications issued there under shall include a reference to the corresponding provisions of the KSGST Act, Rules or the notifications issued there under. 2. The questions on which advance ruling is sought are given in page 1 and are not being reproduced. 3. The applicant is engaged in supply of Halwa (Sweetmeat) and wants to sell the halwa prepared by them as well as halwa sourced from elsewhe...
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SAT SAHIB ENTERPRISES vs. STATE OF U.P. AND OTHERS


(Allahabad High Court | Jul 15, 2024)

ORDER 1. Heard Shri Praveen Kumar, learned counsel for the petitioner and learned Standing Counsel for the State - respondents. 2. The instant writ petition has been filed challenging the order dated 07.08.2019 passed by the Additional Commissioner, Grade - 2 (Appeal), V, Commercial Tax, Ghaziabad as well as the order dated 30.06.2018 passed by the respondent no. 3 under section 29(2)(a) of the UP GST Act. 3. Learned counsel for the petitioner submits that on 30.05.2018, the SIB c...
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ORDER Heard Mr. Nitin Kumar Pasari, learned counsel for the petitioner and Mr. Anuraj Vijay, learned Junior Standing Counsel, (CGST) for the respondents. 2. Mr. Anuraj Vijay, the learned Junior Standing Counsel (CGST) states that as long as delay in filing the revocation application is condoned and provided the petitioner complies with all the requirements of paying the taxes, interest, late fee, penalty etc. due, the 3B Return Form filed by the petitioner will be accepted by the resp...
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VISAKHA TRADES


(Authority for Advance Ruling, Andhra Pradesh | Jul 15, 2024)

ORDER (Under sub-section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017 and sub-section (4) of Section 98 of Central Goods and Services Tax Act, 2017) 1. Preamble: 1.1 At the outset we would like to make it clear that the provisions of CGST Act, 2017 and APGST Act, 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimila...
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ORDER Heard learned counsel for the petitioner and learned Additional Government Pleader for the respondent. 2. The petitioner is before this Court against the impugned order dated 26.12.2023 passed for the assessment year 2017-18 bearing reference in GSTIN: 33ACQFS5401F1Z8. 3. The impugned order has preceded the notices in Form ASMT-10 dated 03.08.2023, DRC 01A dated 15.09.2023 and two personal hearing notices dated 18.10.2023 and 18.12.2023. The petitioner has replied to the sho...
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ORDER Heard learned counsel for the petitioner and learned Additional Government Pleader for the respondent. 2. The petitioner is before this Court against the impugned order dated 04.01.2023 passed for the assessment year 2017-18 bearing reference in GSTIN: 33BAQPJ0287F1ZP/2017-18. 3. The impugned order has preceded the notices in Form ASMT-10 dated 10.02.2022, DRC 01A dated 28.07.2022 and DRC 01 dated 19.08.2022. However, the petitioner has not replied to the same. 4. It app...
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DEVALOKAM BAKERY


(Authority for Advance Ruling, Kerala | Jul 15, 2024)

1. M/S Devalokam Bakery, 24/2147, B7, opp. Indus Motors service centre Kunnumpuram - Civil Station Rd, Echamuku, Kunnumpuram, Thrikkakara, Kakkanad-682030 (hereinafter referred to as the applicant) is in the business of food products and registered under GST Act 2017 bearing GSTIN 32AATFD1308H1ZO. 2. In this ruling, a reference to the provisions of the CGST Act, Rules and Notifications issued there under shall include a reference to the corresponding provisions of the KSGST Act, Rules and...
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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)