Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

GST Case Laws


TaxReply Citation TAXREPLY
Court
High Court
State
Search by Related Tags
  OR

  OR

  OR
Date (From)
Date (To)
Name of Party
Text Search
Text Search option

  12,903 Results

JUDGMENT Petitioner has approached this Court, aggrieved by the denial of the benefit of Input Tax Credit on account of the provisions contained in Sub Section(4) of Section 16 of the Central Goods and Services Tax/State Good and Services Tax Act, 2017 (for short, the CGST/SGST Act’) for the financial year 2018-19, through Exhibit-P4 proceeding dated 15.04.2024. 2. Learned counsel appearing for the petitioner would submit that, with the incorporation of Sub-Section (5) of Sectio...
Summarize this case by TaxGPT in

HETALBEN NIMESHBHAI VORA vs. STATE OF GUJARAT


(Gujarat High Court | Mar 7, 2025)

ORDER RULE. Learned APP waives service of notice of Rule for and on behalf of the respondent No.1 – State of Gujarat. [1.0] By way of the present application under Section 482 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (for short “BNSS”), the applicant has prayed for anticipatory bail in the event of arrest in connection with the FIR being C.R. No. 11208055240280 of 2024 registered with DCB Police Station, Rajkot City, for the offences punishable under Sections ...
Summarize this case by TaxGPT in
ORDER ( Vijay Bishnoi, C. J. ) This writ petition is preferred on behalf of the petitioner essentially challenging the validity of Section 16(4) of the Central Goods and Services Tax Act, 2017 (hereinafter to be referred as “CGST Act”). The petitioner has prayed for quashing and setting aside the Notification dated 31.03.2023 issued by the Ministry of Finance (Department of Revenue), whereby the time limit was extended for passing the orders under Section 73 of the CGST Ac...
Summarize this case by TaxGPT in
ORDER 1. This petition has been filed by the petitioner aggrieved of the order dated 22.01.2025 passed under Section 129(3) of the Central Goods and Services Tax Act, 2017 ('the Act') passed by the Assistant Commissioner, Mobile Squad - I, State Tax, Ghaziabad/respondent no. 2 creating a demand of Rs. 59,00,000/-. 2. Submission has been made that petitioner's company is engaged in providing machineries on rent and is registered under the provisions of the Act. The company ...
Summarize this case by TaxGPT in
ORDER ( PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA ) 1. Heard learned advocate Mr. Sholab Arora with learned advocate Ms. Vidhi Katoravala for learned advocate Mr. Hiren J. Trivedi for the petitioners and learned advocate Mr. Neel Lakhani for learned advocate Mr. Pradip D. Bhate for the respondents through video conference. 2. By this petition under Article 227 of the Constitution of India, the petitioners have challenged the order-in-original dated 24.12.2024 passed by the res...
Summarize this case by TaxGPT in
ORAL ORDER In this petition, the petitioner seeks following reliefs: "A. Issue a writ of certiorari or any other appropriate writ, order, or direction, quashing the order of the 2nd Respondent vide Form GST APL-02 bearing Reference No. ZD291124078389W dated 19.11.2024 for tax period 2017- 18 in Annexure "B", to the extent of disallowance of Input Tax Credit amounting to Rs. 19,07,237/-, along with applicable interest and penalty, as illegal, arbitrary, void ab initio, a...
Summarize this case by TaxGPT in
ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE D.N.RAY) 1. Heard learned advocate Mr. Monaal J. Davawala for the Petitioner and learned advocate Mr. Deepak N. Khanchandani for the Respondent No. 2. 2. Rule returnable forthwith. Learned advocate Mr. Deepak N. Khanchandani waives service of notice of rule on behalf of the Respondent No. 2. With the consent of learned advocates for the respective parties, the matter is taken up for hearing, as the issue involved is very short. 3. The...
Summarize this case by TaxGPT in
ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE D.N.RAY) 1. Heard learned advocate Ms. Jemini S. Patel for the petitioner and learned Assistant Government Pleader Ms. Shrunjal Shah for the respondents. 2. Rule returnable forthwith. Learned Assistant Government Pleader Ms. Shrunjal Shah waives service of notice of rule for and on behalf of the respondent. Since the controversy involved is short, the matter is finally heard and disposed of. 3. The petition has been filed under Articl...
Summarize this case by TaxGPT in
ORDER 1. This petition is directed against order dated 15.01.2025 passed by the Additional Commissioner, CGST, Commissionarate, Kanpur under Section 74 of the C.G.S.T. Act, 2017 ('the Act') whereby demand for the tax period July, 2017 - March, 2018 to April, 2021 - March, 2022 has been created. 2. It is inter-alia submitted that show cause notices under Section 74 of the Act were issued to the petitioner for non payment of GST on the sale of medicines to inpatient an...
Summarize this case by TaxGPT in

HIRANMOY DUTTA vs. THE STATE OF WEST BENGAL & OTHERS


(Calcutta High Court | Mar 6, 2025)

1. Challenging the order passed under Section 73 of the West Bengal/Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “said Act”) for the tax period from July, 2018 to March 2020, whereby the ITC claimed by the petitioner on the basis of the returns filed under Section 39 of the said Act in Form GSTR 3B beyond the due date, had been disallowed, the instant writ petition has been filed. 2. Mr. Mazumder, learned advocate appearing for the petitioner by dra...
Summarize this case by TaxGPT in


24
Apr
S
M
T
W
T
F
S
24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

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)