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ORDER Mr.N.Dilip Kumar, learned Senior Standing Counsel for the respondent takes notice to the respondent. 2. The petitioner is before this Court against the impugned order dated 15.09.2023. The petitioner is a Local Authority with in the meaning/definition provided in Section 69 (2) of the respective GST enactments. 3. It is the case of the petitioner that the petitioner is exempted from the payment of Service Tax as a local body in terms of notification No.14/2017- Central Tax (...
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ORDER An order in original dated 26.10.2022 is challenged on the ground of breach of principles of natural justice. The petitioner asserts that he is a painting contractor. While he was an Income Tax assessee, he was not registered for service tax purposes. Upon purchasing a house on 07.11.2013, the petitioner shifted from the old premises at No.20/38, Privari Road, Anna Nagar, Chennai 40 to the new premises at No.226, Fort Street, Nehru Nagar, 13th Main Road, Anna Nagar, Chennai 40. As a...
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ORDER An order in original dated 20.09.2023 is assailed both on the ground of breach of principles of natural justice and on the ground that an irrelevant notification was applied in respect of sanitary ware. 2. The petitioner is a dealer in sanitary ware, and asserts that sanitary ware was subject to 28% GST as per Notification No.1/2017- Central Tax (Rate) dated 28.06.2017 until the GST rate was reduced to 18% under Notification No.6/2018-Central Tax (Rate) dated 25.01.2018. Since t...
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ORDER In this writ petition, the petitioner has assailed the intimation communicating the GST liability under applicable GST laws in respect of both seigniorage fee and mining lease amounts paid by the petitioner to the Government. 2. Learned counsel for the petitioner relies on Notification No.13/2017 - Central Tax (Rate) insofar as the claim relates to GST on mining lease and points out that services supplied by the Central, State Government or local authority to a business entity b...
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COMMON ORDER The respective petitioner herein challenges an order of cancellation of registration and seeks revocation thereof. 2. By asserting that the respective petitioner could not file returns in time on account of ill-health, the present writ petitions were filed. 3. Learned counsel for the respective petitioner submits that the respective petitioner endeavoured to file GST returns and presented appeals against the cancellation of registration in 2024, but the appeals were n...
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COMMON ORDER An order in original dated 31.10.2023 is assailed on the ground of breach of principles of natural justice. The petitioner states that it was a trader in leather goods and that its GST registration was cancelled on 14.10.2020. Consequently, it is stated that the petitioner was unaware of proceedings culminating in the impugned order. 2. Learned counsel for the petitioner submits that the confirmed tax proposal pertains to the alleged wrongful availment of Input Tax Credit...
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JUDGMENT The petitioner is an assessee under the CGST/SGST Acts, 2017. According to the petitioner, GSTR-3B returns for the months of December 2017, January to March 2018 and April 2018 to March 2019 were filed as ‘NIL’ due to an inadvertent error on the part of the petitioner’s accountant. The petitioner submits that tax for all the aforesaid months has been paid within the time provided as per Section 39 (7) of the Act as evidenced by Ext. P2 series of payment receipts...
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ORDER The petitioner assails an appellate order rejecting the appeal against cancellation of the petitioner's GST registration and also such order of cancellation. 2. By asserting that the petitioner could not file returns in time on account of ill-health, the present writ petition was filed. 3. Learned counsel for the petitioner submits that the petitioner endeavoured to file GST returns and presented an appeal against the cancellation of registration in 2023 through online, ...
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ORDER 1. Heard Shri Chinmay Seth, learned counsel for the petitioner, Shri Rajesh Tiwari, learned Additional Chief Standing Counsel, who has put in appearance on behalf of respondent No.2 and Shri Saurabh Mishra, learned counsel for respondent No.1, who has filed his memo of appearance, which is taken on record. 2. At the very outset, learned Additional Chief Standing Counsel has raised a preliminary objection regarding the maintainability of the aforesaid petition on the ground of av...
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ORDER In this petition, petitioner seeks for the following reliefs: “(a) Issue a writ or such other order in the nature of mandamus directing the respondents to refund the differential GST amount (being the difference between GST and VAT) paid by the petitioner for each of the works contract/composite supply executed by the petitioner at Annexure-A, A1 to A11, as per the representations dated 21.06.2023 produced at Annexure-C, C1 to C36 given by the petitioner to respective resp...
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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)