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ORDER An order in original dated 22.06.2023 is assailed primarily on the ground of breach of principles of natural justice. By asserting that the petitioner was unaware of proceedings culminating in the impugned order because the show cause notice and other communications were uploaded in the GST portal but not communicated to the petitioner through any other mode, the present writ petition was filed. 2. Learned counsel for the petitioner submits that the tax proposal pertains to the ...
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ORDER PER Petitioner has sought for issuance of writ of certiorari to set aside the impugned order at Annexure-G and the consequential demand notice at Annexure-H. 2. It is submitted that during the course of the proceedings, petitioner had requested for time in terms of the request at Annexure-F on the ground that his daughter is suffering from fever and other medical ailments and hence, he was not able to attend the personal hearing scheduled to be held on 22.03.2024. 3. The sai...
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1. The present writ petition has been filed, inter alia, challenging the order dated 28th March 2024 rejecting the petitioner’s appeal under Section 107 of the CGST/WBGST Act, 2017 (hereinafter referred to as the “said Act”) on the ground of delay and on the ground that the petitioner had failed to make out sufficient cause for filing the appeal beyond the statutory period. 2. Records reveal that the petitioner was served with a show cause notice dated 3rd August 2023 un...
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ORDER This Writ Petition is taken up for disposal, after hearing the learned counsel for the petitioner and the Additional Government Pleader for the respondents. 2. The petitioner is aggrieved by the impugned order dated 29.02.2024 passed by the second respondent rejecting the petitioner's appeal against the order bearing reference No.GSTIN:33ADBPR7621Q2Z3/2017-18 dated 06.10.2023. 3. The petitioner has filed the appeal before the second respondent 14 days after the limitatio...
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ORDER The petitioner assails a rejection order dated 24.11.2022 for assessment period 2018-19. The petitioner had entered into an agreement for development / sale with KG Foundation Private Limited (KG Foundation). Under the said agreement, the property was to be developed by KG Foundation. In relation thereto, the petitioner states that KG Foundation collected GST at 18% in relation to the construction activities. On the basis that GST should have been collected at 5% and not at 18%, the...
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ORDER An order dated 28.06.2023 is assailed in this writ petition on the ground that the materials placed on record by the petitioner were not duly considered. 2. The petitioner had purchased a car and availed of Input Tax Credit (ITC) in relation thereto. Upon realizing that ITC should not have been availed of in respect of such purchase, the petitioner paid the tax dues under Form GST DRC 03 on 12.09.2023. This was communicated to the respondent in reply dated 12.06.2023 to show cau...
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JUDGMENT: (per Ms. Ritu Bahri, C.J.) The issue whether the Joint Commissioner can be the appellate authority, is a question, which is pending consideration before this Court in a Writ Petition, which is fixed for 19.06.2024. However, in the present case, the summary order dated 13.05.2024, has been passed by the Deputy Commissioner, who is the proper officer, and against this order, an alternate remedy of filing an appeal is available. As per the GST Act, before the Appellate Authority, u...
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ORDER An order dated 30.10.2023 is assailed on the ground of breach of principles of natural justice. 2. The petitioner states that it stopped business operations in Chennai from November, 2020 and that the GST registration of the petitioner was cancelled by order dated 16.11.2020 with effect from 01.07.2020. By asserting that the petitioner was unaware of proceedings on account of such cancellation, the present writ petition was filed. 3. Learned counsel for the petitioner submit...
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ORDER An appellate order dated 21.03.2024 rejecting the petitioner's appeal on the ground that such appeal was barred by limitation is challenged in this writ petition. Proceedings were initiated against the petitioner in respect of mismatch between the petitioner's GSTR 3B and the auto populated GSTR 2A. Such proceedings culminated in an order dated 16.10.2023. Such order was carried in appeal by the petitioner on 13.03.2024. The appeal was rejected on the ground that the condona...
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ORDER An order in original dated 30.12.2023 is challenged in this writ petition on the ground of breach of principles of natural justice. 2. The petitioner asserts that the impugned order and communications preceding such order were uploaded in the “View Additional Notices and Orders” tab on the GST portal. The petitioner further states that he appeared before the respondent on 04.12.2023 and also submitted a reply dated 29.12.2023, but the same was not taken into consider...
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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)