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BANSAL TUBEWELLS vs. ASSISTANT COMMISSIONER STATE TAX


(Allahabad High Court | Jul 1, 2024)

ORDER 1. Heard Sri Suyash Agrawal, learned counsel for the petitioner and Sri Anand Agarwal, learned counsel for the respondent. 2. Challenge has been raised to the order dated 4.11.2022, passed by the respondent, under Section 74 of the U.P. G.S.T. Act, 2017. 3. At the very outset, learned Additional Chief Standing Counsel has raised a preliminary objection as to the availability of remedy of appeal under Section 107 of the Act. 4. That objection has been met by the learned C...
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NAGEENA GENERAL STORE vs. STATE OF U.P. AND ANOTHER


(Allahabad High Court | Jul 1, 2024)

ORDER 1. Heard Sri Pranjal Shukla, learned counsel for the petitioner-assessee and Sri Ankur Agarwal, learned counsel for the revenue. 2. Pursuant to the earlier order, Sri Ankur Agarwal, learned counsel for the revenue has received written instructions. In absence of any dispute as to fact, the matter has been proceeded with the consent of parties at the fresh stage itself. 3. Challenge has been raised to the order dated 26.12.2023 passed by the Assistant Commissioner, State Tax,...
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ORDER In this writ petition, an order dated 03.03.2023 and the consequential distraint order dated 16.05.2024 are assailed. The petitioner asserts that a notice for cancellation of the GST registration was received on 21.01.2019 and that such registration was cancelled on 27.02.2019. On account of cancellation of the GST registration, the petitioner asserts that he was unaware of proceedings culminating in the impugned assessment order under Section 62 until distraint proceedings were ini...
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ORDER An order in original dated 30.12.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. Pursuant to show cause notice dated 29.09.2023, the impugned order was issued on 30.12.2023. The petitioner asserts that it was unaware of proceedings culminating in the impugned assessment order because all communications were uploaded on the GST portal and not communicated to the petitioner through any other mode. 2. Lea...
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ORDER An order in original dated 06.07.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. The petitioner asserts that he was unaware of proceedings culminating in the impugned assessment order because all communications were uploaded on the GST portal and not communicated to the petitioner through any other mode. 2. Learned counsel for the petitioner submits that the confirmed tax proposal relates to a mismatch...
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JUDGMENT This batch of writ petitions contains three sets of cases. In some cases, the respective supplier had remitted the tax (GST) but not reflected in their return GSTR due to some technical reasons. Another set of petitioners are those who have received the goods or services and have valid tax invoices, proof of payment of the value of goods along with the GST component to the respective suppliers, but the respective suppliers had not remitted the GST on the supply made by them to th...
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GREEN INFRA WIND FARM ASSETS LIMITED.


(Authority for Advance Ruling, Rajasthan | Jun 28, 2024)

Note 1: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling, constituted under Section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. Note 2: At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar prov...
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RAJASTHAN TOURISM DEVELOPMENT CORPORATION LIMITED.


(Authority for Advance Ruling, Rajasthan | Jun 28, 2024)

Date of Ruling Note 1: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling, constituted under Section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. Note 2: At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made...
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MAMATA NAYAK vs. SUPERINTENDENT CGST, CUTTACK


(Orissa High Court | Jun 28, 2024)

ORDER This matter is taken up by hybrid mode. 2. Mr. A. Kedia, learned Junior Standing Counsel (CGST Department) appearing on an advance notice states that as long as delay in filing the revocation application is condoned, and provided the Petitioner complies with all the requirements of paying the taxes, interest, late fee, penalty etc. due, the 3B Return Form filed by the Petitioner will be accepted by the Opposite Parties. 3. In that view of the matter, the delay in Petitioner&...
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ORDER This matter is taken up by hybrid mode. 2. Learned Standing Counsel for the Revenue appearing on an advance notice states that as long as delay in filing the revocation application is condoned, and provided the Petitioner complies with all the requirements of paying the taxes, interest, late fee, penalty etc. due, the 3B Return Form filed by the Petitioner will be accepted by the Opposite Party. 3. In that view of the matter, the delay in Petitioner’s invoking the prov...
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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)