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ORDER In this writ petition, the petitioner seeks a direction to the first respondent to accept the appeal by treating the date of filing of the appeal as 18.06.2021. 2. In the above case, refund rejection order was issued against the petitioner in relation to claim for refund of IGST on ocean freight. The appeal was presented on 18.06.2021 before the appellate authority. As per Rule 108(3) of applicable GST Rules, the petitioner was required to file a hard copy of the impugned order ...
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COMMON ORDER By this common order, these Writ Petitions are disposed of, at the time of admission, with the consent of the learned counsel for the petitioner and the learned Additional Government Pleader for the respondents. The petitioner is challenging the impugned orders dated 17.10.2023 and 08.11.2023 for the Assessment Year 2017-18 and 2018-19 under the provisions of Section 73 of TNGST Act, 2017. 2. The petitioner is aggrieved by the impugned orders passed under Section 73 of TN...
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ORDER This Writ Petition is disposed of, in the light of the order passed by the Division Bench of this Court vide order dated 08.01.2024 in a batch of Writ Petitions starting from W.P.No.30974 of 2022 in the case of Tvl.A.Venkatachalam vs. The Assistant Commissioner (ST), Palladam II Assessment Circle, Palladam. 2. In the aforesaid order, guidelines have been issued pertaining to the show cause notice issued, which have been directed to keep, pending order of the Hon&r...
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ORDER An order in original dated 28.11.2023 is assailed on the ground of denial of reasonable opportunity to the petitioner to contest the tax demand on merits. 2. By asserting that the petitioner was unaware of the proceedings culminating in the impugned order because the notices and the impugned order were uploaded in the “View Additional Notices and Orders” tab on the GST portal, the present writ petition was filed. 3. Learned counsel for the petitioner submits that...
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ORDER An order in original dated 27.09.2023 is challenged on the ground of denial of a reasonable opportunity to contest the tax demand on merits. The petitioner asserts that it was unaware of proceedings culminating in the impugned order until receipt of information regarding the attachment of the petitioner's bank account in March 2024. The reason for not being aware is that the notice and orders were uploaded on the “view additional notices and order tab of the GST portal&rdq...
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COMMON ORDER By these two writ petitions, an assessment order and the consequential attachment order are challenged. 2. The petitioner asserts that he was unaware of proceedings culminating in the impugned assessment order because the show cause notice and impugned order were uploaded on the “View Additional Notices and Orders” tab on the GST portal, but not communicated to the petitioner through any other mode. 3. Learned counsel for the petitioner submits that the ta...
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COMMON ORDER By these writ petitions, orders imposing interest liability on the petitioner are challenged. 2. The petitioner asserts that he was unable to file returns and pay taxes on time during the relevant assessment periods on account of multiple reasons, including bereavements in the family, nonpayment by suppliers and the onset of the COVID-19 pandemic. Eventually, returns were filed and requisite taxes were paid. Orders imposing interest liability are challenged in these circu...
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ORDER PER Petitioner has challenged the adjudication order dated 21.11.2023 and Summary of the order dated 21.11.2023 issued by the 2nd respondent at Annexure-A, as well as the consequential recovery proceedings initiated by the 2nd respondent. 2. It is the case of the petitioner that the 2nd respondent on the basis of the audit report, had directed the petitioner to discharge the tax dues with interest. Petitioner, it is stated at the initial stage on receipt of audit report had subm...
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JUDGMENT ( Tashi Rabstan – J ) 1. Through the medium of this petition, the petitioner is seeking to quash (i) Order No.ZA011122002143S dated 05.11.2022, whereby the GST registration of petitioner came to be cancelled by respondent No.3 with effect from 20.09.2022 on the ground that the business premises was found non-functional at the time of field inspection; (ii) Order No.ZA0112220073297 dated 16.12.2022, whereby the application for revocation of cancellation order came to be ...
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VIJAY IMPEX vs. THE STATE TAX OFFICER, SALEM.


(Madras High Court | Jun 4, 2024)

ORDER An order dated 22.04.2024 reversing the Input Tax Credit availed by the petitioner is challenged in this writ petition. 2. The petitioner asserts that eligible Input Tax Credit was availed in respect of supplies made by M/s.Panjali Colours. Upon receipt of show cause notice dated 14.11.2023, the petitioner submitted replies dated 21.12.2023 and 31.01.2024. The impugned order came to be issued in these facts and circumstances on 22.04.2024. 3. Learned counsel for the petition...
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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)