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GUJARAT ECO TEXTILE PARK LIMITED


(Authority for Advance Ruling, Gujrat | May 30, 2024)

Brief facts: M/s Gujarat Eco Textile Park Limited (for short - 'applicant') having principal place of business at 297, 298, 299, Gujarat Eco Textile Park, Baleshwar, Palsana, Surat, Gujarat - 394315 has established a Common Effluent Treatment Plant (CETP) for collection, treatment & disposal of waste water (effluent) generated from the industries. The applicant is registered with the department & their registration number is 24AACCG4726A1Z7. The applicant has establish...
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ORDER PER This Writ Petition is filed under Article 226 of the Constitution of India with the following prayer for: “.... a writ of Mandamus, to declaring the action of Respondent Nos. 1 and 2 in detaining the goods as well as the vehicle bearing No. AP 0 27 X 4645 covered by Invoice No. 243 dated 27-01-2024 without following due process of law contemplating under Section 129 of CGST Act, 2017 and proceeding to auction the confiscated goods invoking power under Section 79 of CGS...
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PUNEET SHARRAF vs. STATE OF U.P. AND OTHERS


(Allahabad High Court | May 30, 2024)

ORDER HON'BLE SHEKHAR B. SARAF, J. 1. Heard Mr. Shubham Agrawal, learned counsel for the petitioner and Sri Ravi Shanker Pandey, learned Additional Chief Standing Counsel for the State respondents. 2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by an order dated December 26, 2020 passed under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as "the Act") levyin...
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ORDER HON'BLE SUBHASH VIDYARTHI, J. 1. Heard Sri S.C. Mishra, Senior Advocate, assisted by Sri Mukesh Kumar Tewari, the learned counsel for the petitioner, Sri Sanjay Sarin, learned Additional Chief Standing Counsel for the State and perused the record. 2. By means of the instant writ petition filed under Article 226 of the Constitution of India, the petitioner has challenged the validity of an order dated 04.04.2024 passed by the Assistant Commissioner, State Tax, Sector-3, G...
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ORDER In this Writ Petition, the petitioner has challenged the impugned Order-in-Original No.MAD-GST-DG2-ASC-06-2022 dated 14.12.2022 passed by the respondent. 2. By the impugned order, the respondent has confirmed the demand proposed in Show Cause Notice No.29/2022 dated 25.08.2022. The operative portion of the impugned order reads as under:- 15. In view of the above I pass the following order: ORDER a) I demand an amount of Rs.12,22,729/- (IGST: 4,18,975/- + CGST: Rs.4,0...
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JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns Order-in-Appeal dated 07.03.2023, where by, the appeal filed by the petitioner challenging Order-in- Original dated 10.06.2022 was rejected. 2. By Order-in-Original dated 10.06.2022, part refund was granted and part refund was partly rejected on the ground that export proceeds were not realized despite lapse of nine months. 3. The case of the petitioner was that exports proceeds were duly realized for the reason that t...
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ORDER By this common order, both these Writ Petitions have been disposed of. 2. Heard learned counsel for the petitioner and learned Additional Government Pleader for the respondents. 3. In these Writ Petitions, the petitioner has challenged the respective assessment orders as detailed below: S. No W.P.(MD)Nos. Impugned order dated Assessment Year Demand Rs. ...
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GAURAV SINGHAL vs. UNION OF INDIA


(Allahabad High Court | May 29, 2024)

1. Heard Sri Manish Tiwari Senior Advocate assisted by Sri Aushim Luthra learned counsel for the applicant, learned counsel for the D.G.G.I. and perused the record. 2. Facts in brief are that during investigation it was found that accused persons had created fake 3100 mother firms and on removing duplicate firms 2528 firms passed on fake G.S.T. invoices to the tune of Rs. 2645.29 crores. From 2528 mother firms Input Tax Credit (ITC) was passed on to 6492 firms on all India basis. The data...
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WAGO PRIVATE LIMITED


(Appellate Authority for Advance Ruling, Gujrat | May 29, 2024)

At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘CGST Act, 2017’ and ‘GGST Act, 2017’) are pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act, 2017 would a...
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KITCHEN EXPRESS OVERSEAS LTD


(Appellate Authority for Advance Ruling, Gujrat | May 29, 2024)

At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services fax Act, 2017 (hereinafter referred to as the ‘CGST Act, 2017’ and ‘GGST Act, 2017’) are pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act, 2017 would a...
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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)