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HARI OM ARORA vs. UNION OF INDIA & OTHERS


(Calcutta High Court | Jul 11, 2024)

JUDGMENT   RAJA BASU CHOWDHURY, J: 1. The present writ petition has been filed, inter alia, praying for a direction upon the respondents to allow the petitioner to upload the input tax credit certificate in the web portal of the respondent authorities by condoning the delays in the petitioner’s attempt to upload such certificate. 2. The petitioner carries on business under the name and style of M/s Mobile Care and is registered under the provisions of the Central/West B...
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A.V. ENTERPRISES vs. STATE OF HARYANA ANOTHER


(Punjab and Haryana High Court | Jul 11, 2024)

SURESHWAR THAKUR, J. 1. Through the instant writ petition, the assessee-petitioner herein seeks the quashing of show cause notice dated 21.05.2024 (Annexure P-1), notice whereof is issued in Form DRC-01 under Section 73 of the Goods and Services Tax Act, 2017 (hereinafter for short refer to as the 'Act of 2017'). The said notice was issued for the financial year 2019-20. The writ petitioner-assessee also seeks the quashing of the subsequent thereto corrigendum dated 30.05.2024 (An...
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ORDER 1. Mr. Das, learned Advocate appearing on behalf of the petitioners, on instruction, submit that the petitioners do not want to press prayers (a) and (b). 2. The petition is, thus, confined to the challenge to the order dated 8th March, 2021, cancelling the petitioners‟ registration under the West Bengal GST/CGST Act, 2017 (hereinafter referred to as „the said Act‟). 3. It is petitioners‟ case that the petitioners are the partners of a partnership firm, namely, S...
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ORDER An order dated 13.02.2023 imposing late fee and penalty for non filing of annual returns and reconciliation statement in time is challenged in this writ petition. The petitioner asserts that he was unable to participate in proceedings culminating in the impugned order because GST compliances were entrusted to a Chartered Accountant and such Chartered Accountant had not noticed the show cause notice and impugned order. 2. Learned counsel for the petitioner submits that the late f...
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ORDER An order in original dated 13.12.2023 is challenged in this writ petition on the ground that the petitioner did not have a reasonable opportunity to contest the tax proposal on merits. The petitioner asserts that he was unaware of proceedings culminating in the impugned order and, therefore, could not participate in such proceedings. 2. Learned counsel for the petitioner submits that the confirmed tax proposal pertains to the disparity between the petitioner's GSTR 3B return...
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ORDER Heard learned counsel for the petitioner, Sri Rajesh Tiwari, learned Additional Chief Standing Counsel who appears on behalf of the department. This petition has been filed by the petitioner with the following main prayer:- "issue a writ or direction or pass an order in the nature of Certiorari quashing the impugned ex- parte demand order and show cause notice dated 16.12.2023 and 21.09.2023 (July 2017-March 2018) issued by the Deputy Commissioner, Sector 7, Lucknow Utt...
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ORDER An order in original dated 28.03.2024 is subject to challenge in this writ petition. The petitioner received a demand letter dated 21.12.2023 with regard to the disparity between the e-way bills reflected in the e-way bill portal and the petitioner's GSTR 3B returns for assessment periods running from 2018-19 to 2020-21. 2. The petitioner submitted a reply dated 10.01.2024. Being dissatisfied with such reply, a show cause notice dated 29.01.2024 was issued. The petitioner re...
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ORDER UPON hearing the counsel, the Court made the following. Delay condoned. We are not inclined to interfere with the impugned judgment and, hence, the special leave petition is dismissed. Pending application(s), if any, shall stand disposed of. ...
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CHOUDHARY SALES CORPORATION vs. UNION OF INDIA AND OTHERS


(Punjab and Haryana High Court | Jul 10, 2024)

ORDER JAGMOHAN BANSAL, J. (ORAL) 1. The petitioner through the instant petition under Articles 226 and 227 of the Constitution of India is seeking setting aside of order dated 12.06.2024 (Annexure P-16), where by respondent No. 8 has disposed of complaint dated 26.04.2024 filed by the petitioner. 2. The case of the petitioner is that Central GST Commissionerate, Jind vide communication dated 19.02.2020 attached its bank account in terms of Section 83 of the Central Goods and Servi...
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ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) The petitioner, an assessee under the CGST Act, 2017, claims for refund of Input Tax Credit (ITC) accrued to the petitioner under the Value Added Tax (VAT) regime; when the petitioner was an assessee under the Bihar Value Added Tax Act, 2005. 2. We heard Sri Nikhil Kumar Agarwal for the petitioner and Sri Vikas Kumar, learned counsel for the State. 3. The petitioner’s contention is that during the VAT period, the petition...
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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)