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SUNIL KUMAR SINGH vs. STATE OF U.P. & OTHERS


(Allahabad High Court | Jul 2, 2024)

ORDER HON'BLE ALOK MATHUR, J. 1. Heard Sri Utkarsh Mishra, learned counsel for the petitioner and learned Standing Counsel for the State respondent and perused the material available on record. 2. The instant writ tax is being entertained by this Court in view of the fact that GST Tribunal is not functional in the State of U.P. Pursuant to the Gazette notification of the Central Government being No. CG-DL-E-14092023-248743 dated 14.9.2023. 3. By means of the present writ p...
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ORDER Heard learned counsel for the petitioner and the counsel who appears on behalf of the State-respondents. This petition has been filed with the following prayers:- "i. Issue a writ, order or direction in the nature of Certiorari quashing the order dated 22/11/2023 passed by opposite party no. 2 ie Deputy Commissioner, State Tax, Lucknow, Sector-11, Lucknow under section-73 of Goods & Services Tax Act, 2017 (hereinafter referred as GST Act) contained as Annexure No. 1...
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SHRI SUNIL GIRI


(Appellate Authority for Advance Ruling, Rajasthan | Jul 1, 2024)

(Proceedings under Section 101 of the Central GST Act, 2017 read with Section 101 of the Rajasthan GST Act, 2017) At the outset, we would like to make it clear that the provisions of both the Central GST Act, 2017 and the Rajasthan GST Act, 2017 are pari-materia barring a few exceptions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central GST Act, 2017 should also be read as a reference to corresponding provisions of Rajasthan GST Act...
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JUDGMENT The petitioner is an assessee under the provisions of the Central Goods and Services Tax Act/Kerala State Goods and Services Tax Act, 2017 (for short, ‘the CGST/KSGST Act’). The petitioner filed the annual return in Form GSTR - 9 along with GSTR - 9C for the financial years 2018 - 2019 and 2019 - 2020 belatedly. But the respondent has demanded late fee and created huge demand by Ext.P3 order. The petitioner states that the Central Government has vide Exts.P4 and P5 no...
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ORDER This matter is taken up by hybrid mode. 2. The Petitioner before this Court seeks a direction to the Opposite Parties to permit the Petitioner to rectify the GST Return filed for the period 2020-21 and 2021-22 from B2B instead of B2C as was wrongly filed under GSTR-1 in order to get the Input Tax Credit (ITC) benefit by M/s. The Odisha Police Housing and Welfare Corporation Ltd. (O.P. No.7), the principal contractor. 3. Admittedly, the last date by which the rectification sh...
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MAHANTESH vs. THE STATE OF KARNATAKA & OTHERS


(Karnataka High Court | Jul 1, 2024)

ORDER This petition is filed by the petitioner against the tender notification dated 15.11.2018, issued by respondent No.3 inviting bids for various civil works. Condition No.10 of the tender document stipulated that GST would be paid separately on the contract amount in accordance with the Government order dated 10.10.2018. The petitioner participated in the tender process, emerged as the successful bidder, and was issued a letter of intent dated 14.02.2019. In compliance with the letter...
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ORDER This matter is taken up by hybrid mode. 2. Heard Mr. C. Das, learned counsel appearing for the Petitioner and Mr. A. Kedia, learned Junior Standing Counsel appearing for the Revenue. 3. The Petitioner has filed this writ petition seeking to quash the order dated 14.12.2023 passed by Opposite Party No.2-Assistant Commissioner, CT & GST, Circle-IV, Bhubaneswar under Section 73 of the CGST/OGST Act without granting any opportunity of personal hearing to the Petitioner and a...
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ORDER This matter is taken up by hybrid mode. 2. Heard Mr. C.R. Das, learned counsel appearing for the petitioner and Mr. A. Kedia, learned Junior Standing Counsel appearing for the Revenue. 3. The petitioner has filed this writ petition seeking to quash the order dated 26.02.2024 passed by the Commissioner (Appeal), GST, Central Excise & Customs, Bhubaneswar in rejecting Order-in- Appeal No.08/ST/RKL-GST/2024 on the ground of limitation without going into merits of the case. ...
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ORDER In this Writ Petition, the petitioner has challenged the summary of the Assessment Order passed under Section 73 of the SGST Act, dated 01.12.2022. 2. It is submitted by the learned counsel for the petitioner that despite a direction of this Court, directing the respondents to furnish a copy of the Assessment Order, till date, the respondents have not furnished the copy for the petitioner to file a statutory appeal under Section 107 of the GST Act. 3. I have considered the a...
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ORDER Heard learned counsel for the petitioner and learned Senior Standing Counsel for the respondents. 2. The petitioner is challenged the impugned show cause notice Nos.106, 107, 108/2023 GST, dated 28.12.2023. The impugned show cause notice has been issued to the petitioner for the assessment period from July 2017 to October 2020. 3. It is the case of the petitioner that an inspection was carried out on 08.10.2020 and there was a seizure of cash for a sum of Rs. 1,82,25,000/-, ...
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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)