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  13,481 Results

ANMOL INDUSTRIES LIMITED


(Authority for Advance Ruling, West Bengal | Jul 29, 2024)

Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Tax Act, 2017 or West Bengal Goods and Services Tax Act, 2017 (hereinafter collectively called ‘the GST Act’), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Tax Act, 2017, within a period of thirty days from the date of communication of this Ruling, or withi....
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FORTUNE ESTATES ASSOCIATION OF APARTMENT OWNERS


(Authority for Advance Ruling, West Bengal | Jul 29, 2024)

Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Tax Act, 2017 or West Bengal Goods and Services Tax Act, 2017 (hereinafter collectively called ‘the GST Act’), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Tax Act, 2017, within a period of thirty days from the date of communication of this Ruling, or withi....
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SHYAMA CHATTERJEE


(Authority for Advance Ruling, West Bengal | Jul 29, 2024)

Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Tax Act, 2017 or West Bengal Goods and Services Tax Act, 2017 (hereinafter collectively called ‘the GST Act’), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Tax Act, 2017, within a period of thirty days from the date of communication of this Ruling, or withi....
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SOMAPRASANTH KARAMPUDI vs. UNION OF INDIA AND OTHERS


(Andhra Pradesh High Court | Jul 29, 2024)

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The court held that in a tax assessment case following cancellation of the dealer’s registration, a show cause notice and subsequent order confirming tax demand were set aside due to potential viola..... Subscribe to Read more
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The court set aside the cancellation of the petitioner’s GST registration and allowed revival subject to conditions. The petitioner must file outstanding returns, pay unpaid taxes, interest, penalti..... Subscribe to Read more
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The court addressed whether input tax credit balances under the Andhra Pradesh VAT Act as of June 2, 2014, could be carried forward into the Andhra Pradesh GST regime or only refunded per Section 56 o..... Subscribe to Read more
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The court set aside the impugned order dated 12.02.2024 concerning the 2018-19 assessment year, finding that it was passed without proper issuance of preceding notices, thus violating natural justice...... Subscribe to Read more
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The court disposed of two writ petitions challenging GST assessment orders for the years 2018-19 and 2019-20. Although the petitions were filed beyond the prescribed time, the petitioner’s medical i..... Subscribe to Read more
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The court set aside the impugned appellate and original orders concerning delayed availing of Input Tax Credit (ITC) for Assessment Year 2018-2019 under Section 16(4) of GST laws. It noted that Parlia..... Subscribe to Read more
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The court partly allowed the writ petition challenging a GST recovery order confirming demands of wrongly availed Input Tax Credit and non-payment of IGST/CGST/SGST under reverse charge mechanism. It ..... 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).