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M. TRADE LINKS vs. UNION OF INDIA & OTHERS


(Kerala High Court | Jun 4, 2024)

JUDGMENT In the present batch of writ petitions, challenge has been made to Sections 16 (2) (c) and 16 (4) of the Central Goods and Services Tax Act and State Goods and Services Act, 2017. Background: 2. It took 13 long years, i.e., 2004-2017, for Goods and Services Tax to finally arrive in India, and a new tax regime could see the light of the day with effect from 01.07.2017. The Kelkar Committee used the word ‘GST’ for the first time in a formal document, i.e., the E...
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ORDER An order dated 09.01.2019 in respect of assessment period July 2017 to December 2017 is challenged. 2. The petitioner asserts that the order dated 09.01.2019 was not communicated to the petitioner through any mode, including by uploading the same on the GST portal. In those circumstances, upon receipt of information from the garnishee, the petitioner approached the first respondent on 15.05.2024 with a request to furnish a certified copy of the impugned order. Upon receipt there...
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ORDER An order in original was issued against the petitioner on 09.09.2023. Such order was carried in appeal before the 2nd respondent. Such appeal was filed on 30.01.2024. On the ground that the appeal was presented beyond the condonable period, the appeal was rejected. This writ petition is directed against the original order dated 09.09.2023. 2. Although the writ petition is directed against the order in original, learned counsel for the petitioner submits that the petitioner would...
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ORDER An order in original dated 19.07.2023 is assailed on the ground that amounts paid by the petitioner towards tax and interest were not taken into consideration and on the ground that a reasonable opportunity was not provided. 2. Upon perusal of returns filed by the petitioner, a notice in Form ASMT 10 was issued to the petitioner on 11.03.2023. By reply dated 26.04.2023, the petitioner agreed to reverse Input Tax Credit (ITC) to the extent of Rs. 66,920/- each towards CGST and SG...
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ORDER An order in original dated 31.08.2023 is challenged on the ground of breach of principles of natural justice. 2. The petitioner asserts that he was unaware of proceedings culminating in the impugned order because the intimation, show cause notice and impugned order were uploaded on the “View Additional Notices and Orders” tab on the GST portal and not communicated to the petitioner through any other mode. 3. Learned counsel for the petitioner referred to the show...
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ORDER An order in original dated 10.10.2023 is the subject of challenge in this writ petition. The petitioner received a notice dated 22.06.2023 in relation to discrepancies in the returns filed by the petitioner and replied thereto on 11.04.2023. A show cause notice was issued thereafter and eventually the proceedings culminated in the impugned order dated 10.10.2023. 2. Learned counsel for the petitioner submits that the impugned order is completely unreasoned. By drawing reference ...
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ORDER By this writ petition, the petitioner seeks a direction to the first respondent to drop the proceedings initiated under Section 67 read with Section 70 of applicable GST enactments. 2. The petitioner received summons dated 29.05.2024 under Section 70 of the Central Goods and Services Tax Act, 2017, (the CGST Act), which was addressed to its Accountant, Mr. Shri Shanmugham. By asserting that the petitioner is a registered person, whose assessment has been allotted to the Sta...
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COMMON ORDER Assessment orders relating to assessment periods 2019-20, 2020-21 and 2021-22 are assailed primarily on the ground of denial of reasonable opportunity. The petitioner is a developer who had availed of the benefit of Notification No.03/2019 – Central Tax (Rate) dated 29.03.2019 (Notification No.03/2019), and was consequently paying GST at 1%. Pursuant to an inspection, an intimation dated 22.07.2022 was issued to the petitioner. Such intimation was replied to on 05.08.20...
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COMMON ORDER By this common order, both these Writ Petitions are being disposed of. 2. In W.P.(MD) No. 25548 of 2023, the petitioner has challenged the impugned Show Cause Notice in Form GST DRC-01 dated 25.09.2023. 3. In W.P.(MD) No. 26389 of 2023, the petitioner has challenged the vires of the Circular No. 13/2022-TNGST (PP2/GST-15/114/2022) dated 08.11.2022 issued by the first respondent therein namely, Commissioner of Commercial Taxes [hereinafter referred to as '...
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KCP INFRA LIMITED vs. THE STATE TAX OFFICER


(Madras High Court | Jun 3, 2024)

COMMON ORDER In these writ petitions, three separate orders dated 29.02.2024 are assailed primarily on the ground of breach of principles of natural justice. 2. Pursuant to an inspection conducted in late January and early February 2023 under Section 67 of the Tamil Nadu Goods and Services Tax Act 2017, a sworn statement of Mr.V.Muthukumaran, Accounts Executive of the petitioner, was recorded on 30.01.2023. In course of inspection, 15 discrepancies were pointed out and the petitioner ...
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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)