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ORDER UPON hearing the counsel the Court made the following. Delay condoned. Learned counsel for the petitioner sought permission to withdraw the Special Leave Petition with liberty to file a statutory appeal before the Appellate Authority within a period of one month from today. His submission is placed on record. The Special Leave Petition is dismissed as withdrawn reserving liberty to the petitioner to file a statutory appeal before the Appellate Authority within a peri...
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BALAJI SHIPPING vs. UNION OF INDIA KISHANGARH & OTHERS


(Rajasthan High Court | Jul 11, 2024)

Order AVNEESH JHINGAN, J (ORAL):- 1. These two petitions are being disposed of by this common order as the facts and issues involved are similar. For convenience, the facts are being taken from D.B. Civil Writ Petition No.9071/2024. 2. This petition is filed aggrieved of order dated 21.02.2024 dismissing the appeal of the petitioner as time barred. 3. The brief facts are that a demand against the petitioner was created vide order dated 24.08.2023. As per the petitioner, the ap...
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ORDER An order dated 28.12.2023 is challenged in this writ petition on the ground of breach of principles of natural justice. The petitioner asserts that the show cause notice and other communications were uploaded in the “view additional notices and orders” tab in the GST portal and not communicated to the petitioner through any other mode. On account of not being aware of proceedings, it is stated that the petitioner could not participate in the same. 2. Learned counsel ...
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ORDER An order in original dated 15.09.2023 is assailed in this writ petition on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. The petitioner received show cause notice dated 13.02.2023 with regard to the mismatch between the petitioner's GSTR 3B returns and the auto-populated GSTR 2A. The petitioner replied there to on 24.03.2023. Upon consideration of the petitioner's reply, it is stated that the proceedings were...
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ORDER Heard learned counsel for the petitioner and learned Additional Government Pleader for the respondent. 2. The petitioner, is a senior citizen and a dealer, registered under the provisions of the GST Act, 2017, is before this Court challenging the impugned assessment order dated 26.12.2023 for the assessment year 2017-18 bearing reference in Case ID No. GSTIN/33AUNPG1106E1Z9/2017-18. 3. The case of the petitioner is that the petitioner failed to notice the notices that preced...
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ORDER An order in original dated 25.03.2024 is assailed in this writ petition on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. The petitioner asserts that the show cause notice and other communications were uploaded on the GST portal but not communicated to the petitioner by physical service or any other mode. On account of not being aware of the proceedings, it is stated that the petitioner could not participate in the sa...
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COMMON ORDER An order in original dated 29.12.2023 is assailed on the ground that the petitioner's replies were not duly taken into consideration. 2. The petitioner had filed the GSTR 3B return for the month of October in the assessment period 2017-18. In such return, the petitioner states that an inadvertent error was committed by reflecting net ITC, as regards Central Tax, as Rs. 6,55,561/- instead of Rs. 65,561/-. Upon realizing the mistake, it is stated that the petitioner con...
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INTERNATIONAL INSTITUTE OF BIO TECHNOLOGY AND TOXI..


(Authority for Advance Ruling, Tamilnadu | Jul 11, 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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ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Paresh M. Dave for the petitioner and learned advocate Ms. Hetvi Sancheti for the respondent No. 2. 2. Rule returnable forthwith. Learned advocate Ms. Hetvi Sancheti waives service of notice of Rule on behalf of respondent No. 2. 3. Having regard to the controversy involved which is in a narrow compass, with the consent of both the learned advocates, the matter was taken up for hearing....
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ORDER PER (HON’BLE SRI JUSTICE SUJOY PAUL) This petition filed under Article 226 of the Constitution contains an interesting conundrum whether the petitioner Bank which is Registered under Sales Tax and GST regime in Maharashtra, but could not file its return in GST portal of that State because of technical glitch and filed it in the GST portal of Telangana can be saddled with demand, penalty and interest despite the fact that Bank's branch, exists in the State of Telangana....
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14
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20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).