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ASVINI FISHERIES PRIVATE LTD.


(Authority for Advance Ruling, Andhra Pradesh | Jun 26, 2024)

(Under sub-section (4) of Section 98 of Central Goods and Services Tax Act, 2017 and sub-section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017) 1. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and APGST Act, 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to...
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HRUSHRXESH & OTHERS vs. ASIAN RADHIKA MULTIPLEX & OTHERS


(National Anti Profiteering Authority | Jun 26, 2024)

ORDER 1. The Present Report dated 25.09.2020 has been received by the erstwhile Authority from the Applicant No 2. i.e the Director General of Anti-Profiteering (hereinafter referred to as “the DGAP”) on 28.09.2020 after a detailed investigation under Rule 129 (6) of the CGST Rules, 2017. The brief facts of the case are that a reference was received from the Standing Committee on Anti-profiteering on 06.05.2020 to conduct a detailed investigation in respect of an applicat...
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COMMON ORDER By these writ petitions, an assessment order and the consequential bank attachment are challenged. Show cause notice dated 22.09.2023 was issued to the petitioner in respect of discrepancies between the GSTR 3B returns of the petitioner and the auto populated GSTR 2A. Because the show cause notice and impugned order were uploaded in the “view additional notices and orders” tab of the GST portal, the petitioner asserts that it was unaware of these proceedings until...
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JUDGMENT RAJA BASU CHOWDHURY, J: 1. The present writ petition has been filed, inter alia, challenging the show cause notice dated 19th January, 2024, for cancellation of the petitioner no. 1’s registration under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “said Act”) as also the order dated 31st January, 2024 cancelling the petitioner no. 1’s registration under the said Act. 2. Ms. Mukherjee, learned advocate representing th...
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A.J. STEELS vs. THE STATE TAX OFFICER & OTHERS


(Madras High Court | Jun 26, 2024)

COMMON ORDER This batch of five writ petitions is filed challenging the assessment orders for the period 2017-18 to 2020-21 and Circular No.9 of 2019 dated 24.05.2019 issued by the 4th Respondent in W.P.No.6701 of 2021. 2. The petitioner is engaged in wholesale and retail trade of M.S.Scraps and other scraps. The petitioner is an assessee under the jurisdiction of the 3rd Respondent herein. There was an inspection of the petitioner's place of business by the 1st Respondent on the ...
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M.S. RAMACHANDRA RAO, CHIEF JUSTICE (ORAL) In this Writ petition, the petitioner assails order dt. 20.06.2023, Order in FORM GST DRC-01 passed by the second respondent purportedly u/s 74 (9) of the HPGST/CGST Act, 2017. 2) Though the said order states on page 1 that it is in fact “summary of a Show Cause Notice”, on page 4 thereof, in para-D, there is a table indicating the tax liability, which appears to have been already determined by the second respondent, and there is ...
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COMMON ORDER By this common order, all these 3 Writ Petitions are being disposed of. 2. In these Writ Petitions, the petitioner has challenged the following impugned recovery Notices dated 24.07.2023 issued by the respondent:- Sl. No W.P.(MD) No. Ref. No. of the impugned Notice Assessment Year 1 19506/2023 Pa.Sa.No.33AACF...
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ORDER An order dated 26.12.2023 is assailed on the ground that the petitioner's reply was not taken into consideration. The petitioner received a show cause notice dated 19.09.2023 alleging wrongful availment of Input Tax Credit (ITC). Such show cause notice was replied to on 10.10.2023 by stating that transitional VAT credit was claimed by filing Form TRAN-1. The impugned order was issued thereafter on 26.12.2023. 2. Learned counsel for the petitioner referred to the reply and co...
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1. The present writ petition has been filed, inter alia, challenging the order dated 11th March, 2024 passed by the appellate authority under the provisions of West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the “said Act”). 2. It is the petitioner’s case that pursuant to a show cause notice, issued under Section 74 of the said Act on 8th September, 2023, in respect of the tax period April, 2018 to March, 2021, an order under Section 74 (9) of th...
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ORDER An order in original dated 28.12.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. By asserting that the petitioner was unaware of proceedings culminating in the impugned assessment order because the show cause notice and other communications were uploaded on GST portal but not communicated to the petitioner through any other mode, the present writ petition was filed. 3. Learned counsel for the pe...
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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)