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ORAL JUDGMENT   (PER CHIEF JUSTICE) 1. Rule, made returnable forthwith. With the consent of parties, heard finally. 2. In this Writ Petition, the petitioner, inter alia seeks direction for quashing of Orders in Appeals dated 28.02.2024 and 19.03.2024. 3. Learned Counsel for the parties jointly submit that the issue involved in this Writ Petition is no longer res-integra and has been dealt with by the Division Bench of this Court vide order dated 07.10.2024 passed in Writ ...
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ORDER ( Judgment of the Court was delivered by T. S. SIVAGNANAM, C. J. ) 1. This intra-Court appeal by the writ petitioners is directed against the order dated 28th November, 2023 in W.P.A. 23893 of 2023. The appellants had filed writ petition praying for issuance of a Writ of Mandamus to quash/set aside the showcause notice dated 18th September, 2023 issued by the Assistant Commissioner of CGST & CX, Park Street Division, Kolkata South Commissionerate. Further, the petitioners so...
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JUDGMENT AND ORDER (CAV) Heard Dr. B. P. Todi, the learned Senior counsel assisted by Dr. A. Todi, the learned counsel appearing on behalf of the petitioner in WP(C) No. 2244/2024; Ms. N. Hawelia, the learned counsel appearing on behalf of the petitioner in WP(C) No. 2695/2024; Mr. R. S. Mishra, the learned counsel appearing on behalf of the petitioners in WP(C) No.3683/2024 and Mr. A. Khanikar, the learned counsel appearing on behalf of the petitioner in WP(C) No. 4500/2024. I have also ...
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GENERAL MOTORS INDIA PRIVATE LIMITED


(Authority for Advance Ruling, Maharashtra | Mar 10, 2025)

PROCEEDINGS (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. General Motors India Private Limited, the applicant, seeking an advance ruling in respect of the following que...
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JUDGMENT Petitioner – a partnership firm, challenges an order of determination under Section 73(9) of the Central Goods and Services Tax Act, 2017 and State Goods and Services Tax Act, 2017 (for short, 'the CGST/ SGST Act'). Petitioner also challenges an order dismissing an application for rectification. 2. For the financial year 2018-19, petitioner was alleged to have availed excess input tax credit. A show cause notice was issued on 28.12.2023, calling upon the petitio...
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ORDER Heard. The petitioner had earlier approached this Court challenging the same orders which are impugned herein by means of Writ Tax No.- 84 of 2022 (M/S Vishwa Printers And Packages Pvt. Ltd. Sitapur Road Lko.Thru. Director Vibhash Nand Gupta Vs. Chief Commissioner Goods And Services Tax And Another). The writ petition was disposed of on 04.05.2022 in the following terms:- "Without entering into the issue as to whether the show cause notice was served and the petiti...
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MANOJ METAL, INDUSTRIES vs. STATE OF U.P. AND ANOTHER


(Allahabad High Court | Mar 10, 2025)

ORDER 1. This writ petition is directed against order dated 13.02.2024 passed by Deputy Commissioner, State Tax, Sector-27, Kanpur under Section 74 of the Goods and Services Tax Act, 2017 (for short, 'the Act'), raising a demand of Rs. 1,72,20,549/-. 2. It is inter alia submitted in the petition that petitioner firm is engaged in the business of manufacturing led ingot, led oxide and battery plates and was availing input tax credit on the raw material purchased by it...
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ORDER PER: JUSTICE VIVEK RUSIA The petitioner has filed this present petition under Article 226 of the Constitution of India r/w Section 107 of Central GST Act, 2017 & M.P. GST Act, 2017 challenging the order dated 26.11.2024, whereby the Appellate Authority & Joint Commissioner, State Tax Division-II, Indore has dismissed the appeal as time barred in respect of Assessment Year from 01.04.2021 to 31.03.2022. 2. The petitioner is engaged in the business of tents and registe...
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ORDER 1. This writ petition has been filed by the petitioner, aggrieved of show cause notice dated 27.05.2024 and final order dated 08.08.2024 whereby notice under Section 73 of the U.P. Goods and Services Tax Act, 2017 (for short 'the Act') on account of difference in GST turnover and PAN turnover, was issued and a demand to the tune of Rs. 76,11,305/- has been created respectively. 2. Submissions have been made that petitioner firm is duly registered under the Act since 15.1...
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FAMUS INDIA vs. STATE OF U.P. AND OTHERS


(Allahabad High Court | Mar 10, 2025)

ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard Mr. Parth Goswami along with Mr. Amit Kumar Yadav holding brief of Mr. Pranjal Shukla for the petitioner and Mr. Ravi Shanker Pandey, learned ACSC for the respondent. 2. By means of present petition, the petitioner is assailing the order dated 8.9.2020 passed by Additional Commissioner, Grade - 2, (Appeal 1st), Commercial Tax, Meerut in Appeal No. 068 of 2019, under Section 129 (3) of UP G.S.T. Act for the assessment year 201...
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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)