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JUDGMENT Petitioner challenges Ext.P1 order issued under Section 73(9) of the Central Goods and Service Tax Act, 2017 (for short, 'CGST Act'). As per the said order, petitioner has been imposed with tax, interest and penalty to the tune of Rs.22,42,024/-. 2. Petitioner is a taxpayer under the CGST Act. It is involved in the supply of construction equipments and heavy machineries as well as their spares. For the financial year 2019-20, a show cause notice was issued under Secti...
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ORDER 1. These intra-court appeals are directed against the orders dated 2nd February, 2023 passed in WPA 18290 of 2021 and WPA 18299 of 2021 respectively. In the WPA 18290 of 2021 the appellant/writ petitioner prayed for a direction upon the authorities to reimburse and/or make payment of GST to the tune of Rs. 68,98,565.00 at the rate of 12% or Service Tax to the tune of Rs. 86,23,206.00 at the rate of 15%, whichever is legally reimbursable to the appellant/writ petitioner within a fixe...
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COMMON ORDER These writ petitions are filed as against the orders passed by the second respondent herein, dated 27.07.2022, 16.12.2022 and 12.07.2023. 2. The learned counsel for the petitioner submits that, as per Section 62(2) of the GST Act, if the returns are filed within 30 days from the date of the impugned orders, the orders passed shall be deemed to be withdrawn. The petitioner filed their returns for May 2022 on 02.08.2022, for October 2022 on 19.12.2022 and for May 2023 on 22...
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GOURAV JAIN vs. UNION OF INDIA AND ANOTHER


(Allahabad High Court | Mar 11, 2025)

ORDER HON'BLE MS. NAND PRABHA SHUKLA, J. 1. Heard Sri V.P. Srivastava, learned Senior Advocate assisted by Sri Anil Kumar, learned counsel for the applicant, Sri Parv Agarwal, learned counsel for the opposite parties and perused the record. 2. The present Criminal Misc. Bail Application under Section 483 of Bharatiya Nagarik Suraksha Sanhita, 2023 has been filed with a prayer to release the applicant on bail in Case No.1101/2024, under Sections 132(1)(b), 132(1)(c) & 132(1...
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ORDER Heard Mr.N.Sudalaimuthu, learned counsel for the petitioner and Mr.J.K.Jayaselan, learned Government Advocate for the respondent. 2. The present Writ Petition is filed challenging the order of cancellation of the registration of the petitioner on the premise that the statutory returns has not been filed for a continuous period of six months, thereby invoking Section 29(2) of the CGST Act. 3. It is submitted by the learned counsel for the petitioner that the returns have been...
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ORAL ORDER In this petition, the petitioner sought for following relief: "(i) Issue a Writ of Certiorari or writ in the nature of certiorari to quash the adjudication order No. ACCT/LGSTO-27/2A vs 3B/2023-24 dated 12.03.2024 along with the summary of order passed under Section 73 of the KGST Act by the second respondent for the financial year 2018-19 vide ANNEXURE-F and consequently quash the Endorsement bearing T.No. 03/End/2024-25 dated 29.01.2025 issued by the third Respondent...
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ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard Shri Parth Goswami, learned counsel for the petitioner and Shri Ravi Shankar Pandey, learned ACSC for the State - respondents. 2. The instant writ petition has been filed against the impugned order dated 16.08.2022 passed by the Assistant Commissioner, State Tax, Gautam Buddha Nagar as well as the impugned order dated 30.08.2024 passed by the Additional Commissioner, Grade - 2 (Appeal), State Tax, Noida. 3. Learned counsel for the ...
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ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Mohit R. Balani for the petitioners and learned advocate Ms. Hetal G. Patel for the respondents. 2. By this petition under Article 226 of the Constitution of India, the petitioners have prayed for the following prayers:- “(a) Direct the respondents to process the refund applications filed by the petitioners by invoking the powers conferred under Section 151 of the CGST Act to obtain ...
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A.M. ENTERPRISES vs. STATE OF KARNATAKA & OTHERS


(Karnataka High Court | Mar 11, 2025)

ORDER In this petition, the petitioner seeks the following reliefs: “A) Issue a Writ of Certiorari, or writ in the nature of Certiorari quashing the order passed u/s 86A R/w 16 of the KGST/CGST Act, blocking credit ledger of the Petitioner at Annexure-D issued by the respondent No. 3 bearing No.ACCT/LGSTO-75/ITC BLOCK/55/2024-25 dated 14.10.2024 in so far as the petitioner is concerned. B) Issue Writ of Mandamus or Writ in the nature of mandamus, directing the respondent No....
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ORDER PER This Writ Petition has been filed by the petitioner seeking to direct the 1st respondent to condone the delay in filing the appeal pertaining to the impugned order passed by the 2nd respondent in Proceeding GSTIN 33ALZPA4299H1ZN/2018-19 dated 22.04.2024 and provide an opportunity to the petitioner to present his case under the principle of natural justice and decide the case on merits. 2. Mrs.K.Vasanthamala, learned Government Advocate (Taxes) takes notice on behalf of the r...
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24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

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)