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COMMON ORDER An order in original dated 29.12.2023 is assailed on the ground that the petitioner's replies were not duly taken into consideration. 2. The petitioner had filed the GSTR 3B return for the month of October in the assessment period 2017-18. In such return, the petitioner states that an inadvertent error was committed by reflecting net ITC, as regards Central Tax, as Rs. 6,55,561/- instead of Rs. 65,561/-. Upon realizing the mistake, it is stated that the petitioner con...
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INTERNATIONAL INSTITUTE OF BIO TECHNOLOGY AND TOXI..


(Authority for Advance Ruling, Tamilnadu | Jul 11, 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/ TNGST 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 matter...
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ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Paresh M. Dave for the petitioner and learned advocate Ms. Hetvi Sancheti for the respondent No. 2. 2. Rule returnable forthwith. Learned advocate Ms. Hetvi Sancheti waives service of notice of Rule on behalf of respondent No. 2. 3. Having regard to the controversy involved which is in a narrow compass, with the consent of both the learned advocates, the matter was taken up for hearing....
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ORDER PER (HON’BLE SRI JUSTICE SUJOY PAUL) This petition filed under Article 226 of the Constitution contains an interesting conundrum whether the petitioner Bank which is Registered under Sales Tax and GST regime in Maharashtra, but could not file its return in GST portal of that State because of technical glitch and filed it in the GST portal of Telangana can be saddled with demand, penalty and interest despite the fact that Bank's branch, exists in the State of Telangana....
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VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition impugning an Order-in-Original dated 12.03.2024 (hereafter the impugned order) passed by the Office of the Commissioner of Central Goods & Service Tax, Audit-II, Delhi, inter alia, confirming the demand of service tax amounting to ₹20,74,77,321/- (Rupees Twenty Crores Seventy-four Lacs Seventy-seven Thousand Three Hundred Twenty-one Only) and Cenvat Credit amounting to ₹10,49,42,030/- (Rupees Ten Crores Forty...
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VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, impugning an order dated 18.12.2023 (hereafter the impugned order) passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) pursuant to the show cause notice dated 22.09.2023 (hereafter the impugned SCN). 2. The petitioner also impugns the Notification No. 9/2023-Central Tax dated 31.03.2023 (hereafter the impugned notification), whereby the time limit specifie...
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VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, impugning an order dated 30.12.2023 (hereafter the impugned order) passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) pursuant to the show cause notice dated 28.09.2023 (hereafter the impugned SCN). 2. The petitioner also impugns the Notification No. 9/2023-Central Tax dated 31.03.2023 (hereafter the impugned notification), whereby the time limit specifie...
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VIBHU BAKHRU, J. (ORAL) 1. Issue notice. 2. The learned counsel for the respondents accept notice. 3. The petitioner has filed the present petition impugning an order dated 19.12.2023 (hereafter the impugned cancellation order), whereby the petitioner’s GST registration was cancelled and an order dated 27.05.2024, whereby the petitioner’s application for condonation of delay in filing an application for revocation of the impugned cancellation order was rejected. 4....
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VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition impugning an Order-in-Appeal dated 08.05.2024 (hereafter the impugned order) whereby the petitioner’s appeal against the order dated 04.11.2023, whereby the petitioner’s petition for revoking the order cancelling its GST Registration, was rejected on the ground of delay. 2. The petitioner had preferred the aforesaid appeal against an order dated 11.07.2023 (hereafter the cancellation order) whereby th...
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ORDER PER HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO The petitioner is a transporter, who was transporting 266 cases of fireworks along with another 56 bundles of fireworks from Tamil Nadu to Andhra Pradesh when they were detained on 13.06.2024 by the 1st respondent at NH-16 Bypass, Nellore. The 1st respondent, after detaining the said goods apart from the vehicle of the petitioner had issued order of detention under Section 129 (1) of the Andhra Pradesh Goods and Service Tax Act, 2...
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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)