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ORDER The petitioner has sought for setting aside of the notice at Annexure-'G' dated 21.04.2023 as well as the notices at Annexures-'H' and 'H1', both issued in Form GST ASMT-10 in reference No. LGSTO-010/ASMT 10/BOGUS/23-24 dated 06.05.2023. The petitioner has also sought for setting side of the order at Annexure-'K' dated 19.05.2023. 2. The case of the petitioner is that the respondent has resorted to blocking of Input Tax Credit (ITC) in exercise of...
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ORDER By this writ petition, the petitioner assails both the original assessment order and the order rejecting the rectification petition. 2. Pursuant to the show cause notice dated 26.08.2022, assessment order dated 22.06.2023 was issued. The petitioner asserts that he was unaware of proceedings because the show cause notice and the order were uploaded in the “View Additional Notices are orders” tab on the GST portal and not communicated to the petitioner through any othe...
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JUDGMENT The grievance of the petitioner is that the bill raised after carrying out the contract has not been honoured by the respondents. 2. A counter affidavit has been filed by the 2nd respondent. Paragraphs 4 and 5 of the counter affidavit read thus: 4. “As per the original estimate GST was calculate at the rate 12% Vide G.O(P) No.82/2022/TAXES dated 18.07.2022, rate of GST has been enhance to 18%. Thus, there was a hike of 6% on revised estimate. When the contract amoun...
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TAMILNADU GENERATION AND DISTRIBUTION CORPORATION ..


(Appellate Authority for Advance Ruling, Tamilnadu | Jun 6, 2024)

(Passed by Tamil Nadu State Appellate Authority for Advance Ruling under Section 101 (1) of the Tamil Nadu Goods and Services Tax Act, 2017) Preamble 1. In terms of Section 102 of the Central Goods & Services Tax Act 2017/Tamil Nadu Goods & Services Tax Act 2017 ("the Act", in Short), this Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate autho...
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POOJA SOLVENT PRIVATE LIMITED


(Authority for Advance Ruling, Uttar Pradesh | Jun 6, 2024)

ORDER UNDER SECTION 98 (4) OF THE CGST ACT, 2017 & UNDER SECTION 98 (4) OF THE UPGST ACT. 2017 M/s. Pooja Solvent Private Limited., having registered office at Sikandra, Jainpur, Kanpur Dehat-209311, U.P. (hereinafter referred as “the applicant”) having GSTIN-09AAICP0428Q1ZW, 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 of UPGST Act, 2017 read with Rule 104 of the UPGST Rules, ...
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ORDER PER 1. Heard learned counsel for the parties. 2. In this writ petition, the petitioner has questioned the order passed by the Proper Officer under Section 73 of the GST Act, primarily on the ground that the Proper Officer has not applied its mind to the stand taken before it and, as such, the order is not a speaking one. It is submitted that the application filed by the petitioner for rectification has also not been considered, as such, the petitioner approaches this Court by th...
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ORDER Heard Mr.G.Natarajan, learned counsel for the petitioner and Mr.J.K.Jayaselan, learned Government Advocate for the respondent. 2. The petitioner is before this Court against the impugned order dated 30.12.2023 passed by the respondent for the assessment year 2017-18. 3. The petitioner was issued with a show cause notice in DRC-01 on 29.09.2023. However, the petitioner failed to reply to the same and thereafter, the petitioner was issued with personal hearing notices and the ...
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ORDER Heard Mr.A.Chandrasekaran, learned counsel for the petitioner and Mr.R.Suresh Kumar, learned Additional Government Pleader for the respondent. 2. The petitioner has filed this Writ Petition on 04.06.2024 after the respondent has initiated recovery proceedings pursuant to the impugned order dated 26.12.2023 demanding a sum of Rs. 3,56,158/- (Rs. 1,78,079/- towards CGST and Rs. 1,78,079/- towards SGST) and interest of Rs. 1,94,022/- (Rs. 97,011/- towards CGST and Rs. 97,011/- towa...
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ORDER PER KIRANMAYEE MANDAVA, The present writ petition is filed challenging the proceedings of the 1st respondent in Ref. No. Nil/2024, dated 10.05.2024, requesting the 4th respondent to stall the payment if any payable to the petitioner. 2. Learned counsel for the petitioner contends that the impugned proceedings do not contain Document Identification St Number (DIN), and without generating the DIN number, the 1st respondent had issued the impugned proceedings, an...
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ORDER An order in original dated 30.12.2023 is assailed on the ground of denial of a reasonable opportunity to contest the tax demand on merits. 2. By asserting that the petitioner was unable to respond to the show cause notice or participate in personal hearings on account of various personal difficulties, the present writ petition was filed. The petitioner also alleges that the proceedings were held in breach of Rule 88C of the Central Goods and Services Tax (CGST) Rules. On instruc...
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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)