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INDIAN INSTITUTE OF TECHNOLOGY, ROORKEE, FINANCE A..


(Authority for Advance Ruling, Uttarakhand | Jun 19, 2024)

Note: An appeal against this ruling lies before the appellate authority for advance ruling under Section 100 (1) of the Uttarakhand Goods and Services Tax Act, 2017, constituted under Section 99 of the Uttarakhand Goods and Services Tax Act, 2017, within a period of 30 days from the date of service of this order. PROCEEDINGS 1. This is an application under Sub-Section (1) of Section 97 of the Central Goods & Service Tax Act, 2017 and Uttarakhand State Goods & Service Tax Act, ...
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RAJKISHORE SAH vs. UNION OF INDIA AND OTHERS


(Patna High Court | Jun 19, 2024)

JUDGMENT The petitioner is before this Court challenging the cancellation of registration dated 12.10.2022 at Annexure-P/2, before which a show-cause notice was issued on 29.09.2022. Against the order of cancellation of registration, the petitioner preferred an appeal on 22.12.2023. 2. In the BGST Act, u/s 107(4) there is a provision for filing an appeal within three months of the order and a further provision of condonation of delay, if the appeal is filed delayed, within one month o...
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MADEENA STEELS vs. THE ASSISTANT COMMISSIONER ST AND OTHERS


(Andhra Pradesh High Court | Jun 19, 2024)

ORDER ( Per Hon'ble Sri Justice U. Durga Prasad Rao ) The petitioner prays for writ of mandamus declaring the action of the 1st respondent in cancelling the registration of the petitioner under CGST/APGST Act, 2017 as illegal, arbitrary, highhanded and vitiated on account of violation of principles of natural justice and violative of Articles 19 and 21 of the Constitution of India and consequently set aside the impugned proceedings of the 1st respondent in Form GST REG-19, dated 1...
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ORDER An order in original dated 29.12.2023 is challenged on the ground that the petitioner's reply was not taken into consideration. 2. The petitioner received show cause notice dated 25.09.2023 in respect of two defects. The first defect relates to alleged circular trading by the petitioner and the consequential unlawful availment of Input Tax Credit (ITC). The second issue relates to payment of professional charges on reverse charge mechanism basis. The petitioner replied to th...
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ORDER The petitioner has challenged the impugned order dated 31.01.2020 passed by the second respondent/the State Tax Officer. The impugned order precedes the notice issued to the petitioner in ASMT – 10 dated 07.01.2020 as also the intimation in DRC -01A as also the notice in DRC 01. The petitioner has replied to the same. 2. The case of the petitioner is that the petitioner had made wrong credit entry of Rs. 76,18,870/- during the month of April, 2019 instead of Rs. 38,09,435/...
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ORDER In this writ petition, the order dated 02.02.2024 with regard to the imposition of tax, interest and penalty is challenged. The petitioner is engaged in the business of trading of metal scraps. A surprise inspection was conducted at the petitioner's registered place of business and other branches in August 2023. This was followed by a show cause notice dated 03.10.2023. The petitioner replied to such show cause notice seeking an extension of time on the ground that notices were ...
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ORDER The petitioner has sought for issuance of writ of certiorari to set aside the impugned order at Annexure-'A' dated 26.12.2023, whereby the appeal filed under Section 107 (11) of the KGST/CGST Act, 2017 ('the Act' for brevity) was dismissed on the ground that the appeal was filed beyond time and the delay was such that it would be beyond the time that was condonable under Section 107 (4) of the Act. 2. The facts on record would indicate that the refund order of th...
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GNRC LIMITED vs. THE UNION OF INDIA & OTHERS


(Gauhati High Court | Jun 19, 2024)

JUDGMENT 1. Heard Dr. A Saraf, learned Senior counsel assisted by Mr. P Baruah, learned counsel for the petitioners. Also heard Mr. SC Keyal, learned standing counsel for the GST. 2. These three writ petitions are proposed to be disposed of by this common judgment and order, as the controversy is identical in nature and between the same parties. 3. The challenge made in these proceedings are show cause notices issued to the petitioners. Such show cause notices were issued directin...
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ORDER This Writ Petition is disposed of at the time of admission after hearing the learned counsel for the petitioner and the Additional Government Pleader for the respondent. 2. The petitioner is before this Court against the impugned order dated 23.06.2023 passed under Section 73 of TNGST Act, 2017 for the assessment year 2018-19. 3. It is the case of the petitioner that the petitioner was unaware of the notice that preceded the impugned order as also the impugned order that can...
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OGADRAM vs. ASSISTANT COMMISSIONER (ST) , CHENNAI


(Madras High Court | Jun 19, 2024)

ORDER An order in original dated 18.08.2023 is assailed on the ground of breach of principles of natural justice. 2. The petitioner is engaged in selling electrical and plumbing hardware. He had opted for the composition scheme and filed annual returns in Form GSTR 4 and quarterly returns in Form CMP-08. Upon receipt of a notice dated 15.07.2022 by registered post on 19.07.2022, the petitioner replied on 29.07.2022. Since the show cause notice dated 28.11.2022 was uploaded on the port...
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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)