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MITSUBISHI ELECTRIC INDIA PRIVATE LIMITED


(Authority for Advance Ruling, Tamilnadu | Jul 24, 2024)

PROCEEDINGS UNDER SECTION 102 OF THE CGST ACT, 2017 AND UNDER SECTION 102 OF THE TNGST ACT, 2017. Mr. Gurvinder Singh Gandhi, Chief Financial Officer, M/s. Mitsubishi Electric India (P) Ltd., Isana Katima, Door No. 497 and 498, 3rd floor, Poonamallee High Road, Aurambakkam, Chennai, having GSTIN 33AAGCM7782A1ZKJ has filed an application dated 14.03.2024, for rectification of mistake (ROM) under Section 161 of the CGST Act, 2017, against the ruling passed by this authority vide Advanc....
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VM POLYMERS (MOHAN SUJATHA)


(Authority for Advance Ruling, Tamilnadu | Jul 24, 2024)

1. Any appeal against this Advance Ruling order shall lie before the Tamilnadu State Appellate Authority for Advance Ruling, Chennai under Sub-Section (1) of Section 100 of CGST Act 2017/ TN GST Act 2017, within 30 days from the date on the ruling sought to be appealed, is communicated. 2. In terms of Section 103(1) of the Act, Advance Ruling pronounced by the Authority under Chapter XVII of the Act shall be binding only- (a) on the applicant who had sought it in respect of any matter....
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PRIMOVE INFRASTRUCTURE DEVELOPMENT CONSULTANTS PRI..


(Authority for Advance Ruling, Maharashtra | Jul 24, 2024)

PROCEEDINGS (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) Questions raised by the applicant in application filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. PRIMOVE INFRASTRUCTURE DEVELOPMENT CONSULTANTS PRIVATE LIMITED the applicant, seeking an a....
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LOKMAT MEDIA PRIVATE LIMITED


(Authority for Advance Ruling, Maharashtra | Jul 24, 2024)

PROCEEDINGS (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. LOKMAT MEDIA PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following question. ....
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ROPPEN TRANSPORTATION SERVICES PVT. LTD.


(Authority for Advance Ruling, Karnataka | Jul 24, 2024)

ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 AND UNDER SECTION 98(4) OF THE KGST ACT, 2017 M/s. Roppen Transportation Services Pvt. Ltd. (herein after referred to as “Applicant”), #80/1,81/1,81/2, Salarpuria Softzone, Green Glen Layout, Bellandur Village, Varthur Hobli, Bengaluru 560 103, Karnataka, having GSTIN 29AAHCR1710J1ZC. have filed an application for Advance Ruling under Section 97 of CGST Act. 2017 read with Rule 104 of CGST Rules. 2017 and Section 97 of KGST Act, ....
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The court set aside the impugned assessment and rectification orders under the TNGST Act, 2017, as the petitioner demonstrated that credit reversals and non-availment of ineligible input tax credits w..... Subscribe to Read more
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The court dismissed the writ petition seeking to prohibit enforcement of a tax demand and appellate order until the GST appellate tribunal is constituted. It held that a writ of prohibition is meant t..... Subscribe to Read more
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The court found that two parallel tax proceedings were initiated against the petitioner for the same assessment period, causing confusion and hampering participation. It observed that the impugned ord..... Subscribe to Read more
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The court set aside the impugned assessment orders taxing the petitioner on the entire contract value, holding that under the Hybrid Annuity Model (HAM) contract, tax liability arises only upon issuan..... Subscribe to Read more
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The court examined whether authorities can directly invoke Section 130 of the CGST Act for confiscation without prior action under Section 129, which deals with detention and seizure of goods in trans..... 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).