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P.C. 1. Rule. Respondents waives service. With the consent of parties Rule made returnable forthwith and heard finally. 2. By this Petition, the Petitioner seeks to set aside an Order dated 21st September, 2022 which cancelled the registration of the Petitioner under the CGST Act, 2017/MGST Act, 2017, and to reactivate the GST registration number on such terms and conditions this Court fits it deem proper. 3. The learned counsel for the Petitioner submitted that the registration w...
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PRAGNESH MANHARBHAI KANTARIYA vs. STATE OF GUJARAT


(Gujarat High Court | Mar 17, 2025)

ORAL ORDER 1. RULE. Learned APP waives service of rule for the respondent-State. 2. The present application is filed under Section 483 of the Bhartiya Nagrik Suraksha Sanhit, 2023, for regular bail in connection with File No. STO – EOW/DC -12/M/s. Infinity Exim, Pragnesh Manharbhai Kantariyha / 2024-25/24 dated 03.12.2024 registerd with the State Tax Officer – EOW, Enforcement, Division-12, Gandhidham. 3. Learned Advocate appearing on behalf of the applicant submi...
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IHS GLOBAL PRIVATE LIMITED vs. UNION OF INDIA AND OTHERS


(Punjab and Haryana High Court | Mar 17, 2025)

ARUN PALLI, J. (Oral) 1. Learned counsel for the petitioner submits that petitioner (IHS Global Private Limited) exports IT/ITeS services to its associated enterprises located outside India. He submits that the petitioner had claimed refund of Input Tax Credit, amounting to Rs.94,71,285/-, for the financial year 2017-18, on account of export of services without payment of tax, under Section 54 of the Central Goods and Services Tax Act, vide application dated 27.06.2019 (P-1). It is submit...
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ORDER This Writ Petition has been filed seeking to quash the impugned proceedings of the second respondent in ASMT-13 in Reference No. ZB3305222417155, dated 12.05.2022, for the tax period of February 2022. 2. With the consent of both sides, this Writ Petition is disposed of, at the admission stage itself. 3. The case of the petitioner is that he failed to file the monthly returns in GSTR - 3B for the month of February 2022 within the due date. Therefore, the second respondent had...
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ORAL ORDER In this petition, the petitioner seeks the following reliefs: “(A) The Petitioner most respectfully prays that this Hon'ble High Court may be pleased to issue a Writ of Certiorari or a direction in the nature of a Writ of Certiorari quashing the order No. ACCT/LGSTO-27/109(STATE)/2024-25 dated 27.09.2024 passed by the First Respondent under Rule 86 of the CGST/SGST Rules (Annexure – “A”). (B) This Hon'ble Court may be pleased to declare t...
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COMMON ORDER These writ petitions have been filed challenging the impugned order dated 30.04.2024 passed by the respondent and the consequential impugned notice dated 12.02.2025 issued by the respondent. 2. Ms. Amirta Poonkodi Dinakaran, learned Government Advocate, takes notice on behalf of the respondent in both petitions. By consent of the parties, the main writ petitions are taken up for disposal at the admission stage itself. 3. The learned counsel for the petitioner would su...
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ABN INDUSTRIES vs. UNION OF INDIA & OTHERS


(Gujarat High Court | Mar 13, 2025)

ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE D.N.RAY) 1. Heard learned advocate Mr. Hardik V. Vora for the Petitioner and learned advocate Ms. Hetvi Sancheti for the Respondents No. 4 and 5. 2. Rule returnable forthwith. Learned advocate Ms. Hetvi Sancheti waives service of notice of rule for the Respondent Nos. 4 and 5. With the consent of learned advocates for the respective parties, the matter is taken up for hearing, as the issue involved is very short. 3. The petition has b...
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RAHUL STEELS vs. UNION OF INDIA AND OTHERS


(Madhya Pradesh High Court | Mar 13, 2025)

ORDER PER: JUSTICE VIVEK RUSIA The present review petition is filed seeking review of the order dated 17.12.2024 whereby this Court has dismissed the writ petition no.8015/2024. 2. In the writ petition the petitioners was issued a show cause notice under Section 74 and 122 of the CGST Act, 2017. Apart from the petitioner a joint notice was issued to four other assessee alleging tax evasion by way of circular trading. This Court has declined to entertain the writ petition only on t...
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COMMON ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) In view of the decision of the Hon’ble Apex Court in the case of Assistant Commissioner of State Tax and others vs. M/s. Commercial Steel Limited, reported in 2021 (9) TMI 480 SC, alternative efficacious remedy is available to the petitioner to challenge the impugned orders-in-original and therefore, the petitioner is relegated to avail such opportunity. The petitions are not entertained only on the grou...
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KISHORE WADHWANI vs. THE STATE OF MADHYA PRADESH AND OTHERS


(Madhya Pradesh High Court | Mar 13, 2025)

ORDER Per : Justice Vivek Rusia With the consent of the parties, finally heard. The petitioner has filed the present petition under Article 226 of the Constitution of India seeking quashment of FIR No.88/2021 dated 10.02.2021 registered at Police Station – Tukoganj, District Indore for the commission of offences punishable under Sections 420, 467, 468, 471 & 120-B of the Indian Penal Code. The petitioner is also challenging the constitutional validity of Section 132(6) o...
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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)