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ULTRA TECH CEMENT LTD. vs. UNION OF INDIA & OTHERS


(Himachal Pradesh High Court | Jun 13, 2024)

M.S. RAMACHANDRA RAO, CHIEF JUSTICE. The petitioner is a Company engaged in the manufacture of cement falling under Chapter 25 of the GST Tariff. 2. It has two manufacturing Units in the State of Himachal Pradesh-one at Village Baga and the other at Village Pandiyana (Tikri) (also referred to as ‘Bagheri’). 3. These two manufacturing Units and a Marketing Office are duly registered in the State of Himachal Pradesh under the same GST bearing GSTIN no. 02AAACL6442L2ZL. ...
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COMMON ORDER In all these writ petitions, orders in original dated 13.03.2024 relating to distinct assessment periods are challenged on the ground that the petitioner's reply was not considered. Pursuant to an inspection of the petitioner's place of business, intimation and show cause notices were issued in respect of about eight defects. The petitioner submitted separate replies in respect of each defect. The orders impugned herein were issued in the said facts and circumstances....
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ORDER: (per Hon’ble Justice Sujoy Paul) Sri Vijay Adithya, learned counsel represents Sri Siddarth Gilda, learned counsel for the petitioner, Sri Swaroop Oorilla, learned Special Government Pleader for State Tax appears for respondent Nos.1 and 2, Sri B. Jitender, learned counsel representing Sri Gadi Praveen Kumar, learned Deputy Solicitor General of India, appears for respondent No.3 and Ms. B. Sapna Reddy, learned Senior Standing Counsel for CBIC appears for respondent No.4. ...
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ORDER Per Hon'ble Justice Sujoy Paul Sri, Vijay Adithya, learned counsel represents Sri Siddarth Gilda, learned counsel for the petitioner, Sri Swaroop Oorilla, learned Special Government Pleader for State Tax appears for respondent Nos.l and 2, Sri B. Jithender, learned counsel representing Sri Gadi Praveen Kumar, learned Deputy Solicitor General of India, appears for respondent No.3 and Ms. B. Sapna Reddy, learned Senior Standing Counsel for CBIC appears for respondent No.4. ...
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ORDER An order in original dated 27.12.2023 is assailed on the ground of breach of principles of natural justice. 2. By asserting that the impugned order and notices preceding such order were uploaded on the “View Additional Notices and Orders” tab on the GST portal and not communicated to the petitioner through any other mode, the present writ petition was filed. 3. Learned counsel for the petitioner submits that the confirmed tax proposals pertain to a mismatch betwe...
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ORDER These Writ Petitions are disposed of at the time of admission with the consent of the learned Additional Government Pleader for the respondent after dispensing of the requirement of filing counter by setting aside the impugned orders as it appears to have passed mandatory issue on ASMT 10 and DRC 01A to the petitioner, although the petitioner has received the notices in GST DRC 01 for the respective assessment years on 28.08.2023 and 21.09.2023. 2. The impugned orders are quashe...
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UTTAR PRADESH POWER TRANSMISSION CORPORATION LIMIT..


(Authority for Advance Ruling, Uttar Pradesh | Jun 12, 2024)

ORDER UNDER SECTION 98 (4) OF THE CGST ACT, 2017 & UNDER SECTION 98 (4) OF THE UPGST ACT, 2017 1. M/s Uttar Pradesh Power Transmission Corporation Limited (UPPTCL), having registered office at Shakti Bhawan, 14-A, Ashok Marg, Lucknow, Uttar Pradesh-226020 (hereinafter referred as "the applicant") having GSTIN-09AAACU8823E1Z9, have filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 read with Rule 104 of the CGST Rules, 2017 and Section 97...
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ORDER An assessment order dated 06.10.2023 is challenged on the ground of breach of principles of natural justice. By asserting that the impugned order was issued about nine months after the show cause notice without providing any further opportunity to the petitioner, the present writ petition was filed. 2. The petitioner states that he deals in textile and had opted for the composition scheme under Section 10 of applicable GST enactments. As a consequence, he states that he is requi...
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COMMON ORDER By this common order, both the Writ Petitions are being disposed of. 2. In these Writ Petitions, the petitioner has challenged the impugned notices issued seeking to demand GST on the royalty payable by the petitioner to the Government for mining of minerals. 3. The learned counsel for the petitioner would submit that the issue is now sub judice before the Hon'ble Supreme Court in Writ Petition (Civil) No.1076 of 2021 [M/s.Lakhwinder Singh vs. ...
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ORDER In this Writ Petition, the petitioner has challenged the impugned order dated 29.12.2023 passed by the third respondent in GSTIN: 33ABBPP2462P1ZF/2017-18, and prayed for a direction to the second, third and fourth respondents not to proceed further with recovery proceedings pursuant to the impugned order. 2. Mr.G.Rajaraman, learned Central Government Standing Counsel takes notice for the first respondent. Mr.R.Sureshkumar, learned Additional Government Pleader, takes notice for ...
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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)