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  13,481 Results

RESERVE BANK OF INDIA


(Authority for Advance Ruling, Maharashtra | Jul 31, 2024)

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. RESERVE BANK OF INDIA the applicant, seeking an advance ruling in respect of the following questions....
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The court examined the petitioner’s challenge to the cancellation of his GST registration and the denial of condonation for delay in filing a revocation application. The Show Cause Notice (SCN) reli..... Subscribe to Read more
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MAHARASHTRA METRO RAIL CORPORATION LTD.


(Authority for Advance Ruling, Maharashtra | Jul 31, 2024)

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. Maharashtra Metro Rail Corporation Ltd. the applicant, seeking an advance ruling in respect of the follow....
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The court set aside the original tax order dated 30.12.2023, finding that the petitioner was denied a reasonable opportunity to contest the tax discrepancies, partly due to reliance on a consultant wh..... Subscribe to Read more
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The court set aside the GST registration cancellation order and the preceding show cause notice due to procedural and substantive infirmities. The impugned notice lacked specific allegations or detail..... Subscribe to Read more
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The court addressed the cancellation of a deceased sole proprietor’s GST registration, initially revoked retrospectively from the registration date due to non-filing of returns after his death. The ..... Subscribe to Read more
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The court held that the retrospective cancellation of the petitioner’s GST registration from the date of registration (01.07.2017) was unsustainable. The show cause notice (SCN) lacked specific reas..... Subscribe to Read more
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The court set aside an order dated 27.05.2024 imposing penalty and detaining goods, on the basis that the petitioner was not given prior notice or opportunity to be heard, thus violating principles of..... Subscribe to Read more
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The court directed the petitioner, a manufacturer and exporter seeking Input Tax Credit (ITC) refund, to file an appeal before the designated appellate authority instead of pursuing the writ petition...... Subscribe to Read more
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SHASHANK GARG vs. ADDITIONAL COMMISSIONER (ANTI-EVASION) & OTHERS


(Punjab and Haryana High Court | Jul 31, 2024)

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The court dismissed the petition seeking issuance of a show cause notice electronically under the CGST Act, 2017, and permission to file replies only through electronic means. It found the petitionerâ..... Subscribe to Read more
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10 Jun

☑ Monthly | GSTR-7

GSTR-7 for the m/o May 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o May 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Jun

☑ Monthly | GSTR-1

GSTR-1 for the m/o May 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 Jun

☑ Monthly | GSTR-5

GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).