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VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, praying that directions be issued to the respondent to restore its GST registration. The petitioner also impugns an order dated 30.05.2022 (hereafter the impugned order) whereby the petitioner’s GST registration was cancelled. 2. The petitioner was registered with the GST authorities with effect from 29.07.2021 and was issued Goods and Services Tax Identification Number - (GSTIN) No. 07CBHPT420...
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ORDER An order dated 30.08.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. In respect of the tax period 2019-20, the petitioner received a show cause notice dated 06.06.2022 alleging that the petitioner had wrongly availed of Input Tax Credit (ITC). Such show cause notice was replied to on 06.04.2023 by contending that the transaction was genuine. In support of such statement, the petitioner annexed the o...
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ORDER The petitioner is before this Court calling in question an order dated 17.05.2024 passed in Crl.Misc.No.3822/2024 by the Court of Sessions. 2. Heard the learned counsel Sri. Mohammed Tahir, appearing for the petitioner and the learned High Court Government Pleader Sri. Harish Ganapathi, appearing for the respondent. 3. Facts in brief, germane, are as follows: A crime comes to be registered in Crime No.53/2021 against the petitioner for offences punishable under Sections ...
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BENOY ABRAHAM vs. STATE TAX OFFICER, NEDUMANGADU


(Kerala High Court | Jul 9, 2024)

JUDGMENT The petitioner is one the legal heirs of late Santhamma T, who was a registered dealer under the CGST/SGST Act. Certain proceedings were initiated against the aforesaid Santhamma T. and Ext.P3 order has been passed demanding the payment of certain amounts. It is a case of the petitioner that, Santhamma T. expired on 08.06.2021 even before the issuance of the show cause notice and this fact had been brought to the notice of the respondent through Ext.P2 reply dated 06.06.2023. It ...
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JUDGMENT A.Muhamed Mustaque, Acg.C.J. This writ petition is filed by the Chartered Accountant seeking the following prayers; “(i) To issue a Writ of Mandamus or other appropriate Writ, orders or directions, directing the respondents to expeditiously establish the GST Appellate Tribunal in the State of Kerala in accordance with the provisions of Section 112 of the CGST Act 2017 forthwith. (ii) To issue a Writ of Mandamus or any other appropriate Writ, orders, or direction...
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ORDER PER The petitioner has sought for issuance of writ in the nature of certiorari seeking to quash the impugned show-cause notice dated 26.09.2023 issued by respondent no.4 at Annexure-A demanding IGST of Rs. 59,57,19,228/- along with interest and penalty. 2. The petitioner has also sought for declaration that payment of salary made to expats by the petitioner does not attract IGST as the same does not amount to manpower and recruitment supply of services from the overseas group en...
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LAST FOREST ENTERPRISES PRIVATE LIMITED


(Authority for Advance Ruling, Tamilnadu | Jul 9, 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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ORDER HON'BLE ALOK MATHUR, J. 1. Heard Sri Vikas Singh, learned counsel for the petitioner as well as learned Standing Counsel for the respondents. 2. The instant petition is being entertained by this Court in view of the fact that G.S.T. Tribunal is not functional in the State of Uttar Pradesh pursuant to the Gazette notification of the Central Government bearing number CG-DL-E-14092023-248743 dated 14.09.2023. 3. By means of present writ petition the petitioner has chall...
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1. Leave granted to the petitioner’s advocate on record to correct the prayer portion in course of the day. 2. The present writ petition has been filed, inter alia, praying for a direction upon the respondents to allow the petitioner to file an appeal under Section 107 of the West Bengal GST/CGST Act, 2017 (hereinafter referred to as ‘the said Act’) limited to the specified tax period, that is, 2020-21 to 2022-23. 3. It is the petitioner’s case that pursuant to...
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JUDGMENT RAJA BASU CHOWDHURY, J: 1. Challenging the order of rejection of an appeal, by an order dated 28th March, 2024 by the appellate authority under Section 107 of the Central/West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the “said Act”), the present writ petition has been filed. 2. Mr. Chatterjee, learned advocate representing the petitioner by drawing attention of this Court to order passed by the appellate authority submits that the ap...
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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)