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SUDARSHAN THEATRE 35MM vs. UNION OF INDIA


(Telangana High Court | Jun 21, 2024)

COMMON ORDER (PER THE HON’BLE SRI JUSTICE P. SAM KOSHY) Since the issue in the present two writ petitions is one and the same, they are being disposed of by this Common Order. 2. Writ Petition No. 5351 of 2021 is filed by the petitioner under Article under Article 226 of the Constitution of India praying the Court for issuance of a Writ, order or direction, more particularly, one in the nature of a Writ of Mandamus by declaring the Order in Case No. 22/2020, dated 07.10.2020...
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VISHAL KUMAR GUPTA vs. UNION OF INDIA & OTHERS


(Patna High Court | Jun 21, 2024)

ORAL JUDGMENT (PER: HONOURABLE THE CHIEF JUSTICE) The writ petition is filed against the appellate order dated 29.04.2024, Annexure-P/3, which rejected the appeal on the ground of delay. The appeal was from Annexure-P-1 order of assessment passed on 20.09.2023. 2. Section 107 of the Bihar Goods and Services Tax Act, 2017 (for brevity “BGST Act”) permits an appeal to be filed within three months and also apply for delay condonation with satisfactory reasons within a fur...
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ORDER Heard the learned counsel for the petitioner and the learned Government Advocate for the respondent. 2. The petitioner is aggrieved by the impugned order dated 18.10.2023 passed for the assessment year 2019-20. The impugned order precedes the notices in Form GST ASMT-10 dated 03.03.2022 and Form GST DRC 01 dated 19.04.2023. 3. It is noticed that the three personal hearing notices were sent to the petitioner on 10.07.2023, 13.09.2023 and 21.09.2023. Despite the same, the peti...
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JUDGMENT (PER JITENDRA JAIN, J.) 1. Rule. By consent of the parties taken up for final hearing at the admission stage. Mr. Anjani Singh appearing for Respondent Nos. 1 and 4 and Ms. S. D. Vyas appearing for Respondent c and 3 waives service of notice. 2. These three petitions are disposed of by common order since the issues raised in all the three petitions are identical. By this petition under Article 226 of the Constitution of India, the Petitioner challenges an Order dated 15 D...
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ORDER Heard learned counsel for the petitioner and learned Additional Government Pleader for the respondents. 2. The petitioner has filed this Writ Petition against the impugned order dated 01.12.2023 bearing reference No.33AAVFG8450H1Z0 for the assessment year 2022-23. 3. This Writ Petition has been filed on 10.06.2024 i.e., long after the time expired for filing an Appeal under Section 107 of TNGST Act, 2017. 4. Although the petitioner makes submissions on merits, after...
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ORDER Heard learned counsel for the petitioner and the learned Additional Government Pleader for the respondent. 2. The petitioner is aggrieved by the impugned order dated 26.04.2024 bearing reference in GST/33AAJFK6812H1ZE for the assessment year 2018-19. The impugned order precedes the notices in Form GST DRC 01 dated 27.12.2023. 3. The case of the petitioner is that the petitioner is a small scale operator and the demand that has been confirmed in the impugned order arises on a...
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COMMON ORDER By these writ petitions, the order in original dated 30.12.2023 and the consequential recovery notice dated 13.05.2024 are challenged. Upon receipt of show cause notice dated 11.01.2023, the petitioner replied on 08.02.2023. In such reply, the petitioner stated that the interest liability for financial year 2017-2018 was discharged by paying a sum of Rs. 35,545/- through the GSTR 3B return and a sum of Rs. 2,316/- through DRC-03. As regards Input Tax Credit (ITC), the petitio...
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ORDER An order in original dated 28.12.2023 is assailed on the ground that the petitioner was not provided 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 28.12.2023. The petitioner asserts that he was unaware of proceedings and therefore could not participate in the same. It is further stated that the petitioner came to know of these proceedings recently. 2. Learned counsel for the petition...
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ORDER An order in original dated 23.08.2023 is challenged in this writ petition on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. A show cause notice dated 27.06.2023 was issued to the petitioner calling upon the petitioner to show cause as to why Input Tax Credit should not be reversed to the extent of credit notes issued by the petitioner's suppliers. Since the petitioner was unaware of the show cause notice, the petitioner ...
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P.C. 1. The issue which arises in this petition is what is the value of the goods that has to be considered while working out the refund of Integrated Goods and Services Tax (IGST) to be sanctioned. 2. Petitioner is a jewellery processor and manufacturer jewellery and in the course of his business, imports gold and exports gold jewellery in accordance with the Foreign Trade Policy of the Government of India. Petitioner has been regularly filing returns and claiming refund in respect o...
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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)