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  12,922 Results

GEETA RANI MOHANTY


(Authority for Advance Ruling, Odisha | May 17, 2024)

Subject:M/s. Geeta Rani Mohanty (hereinafter referred to as the 'Applicant") having principal place of business/registered office/ corresponding address at Ground Floor, Station Road, Barbil, Keonjhar-758035 bearing GSTIN 21AADFG1692D2ZW has filed an application for advance ruling under Section 97 of CGST Act, 2017 and Section 97 of the CGST Act, 2017 in FORM GST ARA-01 discharging fee of Rs. 5,000/- each under the CGST Act and the SGST Act. 1.0 The Applicant has sought ruling in...
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UTKAL COAL MINING INDIA PRIVATE LIMITED (UCMIPL)


(Authority for Advance Ruling, Odisha | May 17, 2024)

Subject: M/s. Utkal Coal Mining India Private Limited (herein after referred to as the 'Applicant') having principal place of business/registered office/corresponding address at D.NO. 386/110, PLOT NO.43/B/20, MISHRA PADA, ANGUL, ODISHA, 759122 bearing GSTIN 21AADCU0404G1Z3 has filed an application for advance ruling under Section 97 of CGST Act, 2017 and Section 97 of the OGST Act, 2017 in FORM GST ARA-01 discharging fee of Rs. 5,000/- each under the CGST Act and the SGST Act. 1....
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TP CENTRAL ODISHA DISTRIBUTION LIMITED, POWER


(Authority for Advance Ruling, Odisha | May 17, 2024)

Subject: TP Central Odisha Distribution Limited (hereinafter referred to as the 'Applicant') having principal place of business/registered office/corresponding address at Power House Square, Unit-8. Bhubaneswar-751012 bearing GSTIN 21AAHCT8404D1ZQ has filed an application for advance ruling under Section 97 of CGST Act 2017 and Section 97 of the OGST Act, 2017 in FORM GST ARA-01 discharging fee of Rs. 5,000/- each under the CGST Act and the SGST Act. 1.0 The Applicant has sought r...
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HINDUSTAN SHIPYARD LIMITED


(Authority for Advance Ruling, Andhra Pradesh | May 17, 2024)

ORDER (Under sub-section (4) of Section 98 of Central Goods and Services Tax Act, 2017 and sub-section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017) 1. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and APGST Act, 2017 are in 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 re...
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ORDER Heard Ms. B. Sarma, learned counsel for the petitioner; Mr. K. Phukan, learned Central Government Counsel for the respondent no. 1; Mr. S.C. Keyal, learned Standing Counsel, CGST for the respondent nos. 2 & 3; and Mr. B. Choudhury, learned Standing Counsel, Finance and Taxation Department for the respondent nos. 4 & 5. 2. In this writ petition instituted under Article 226 of the Constitution of India, the petitioner has inter alia assailed [i] Notification no. 09/2023 &n...
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VEER ENTERPRISES vs. THE UNION OF INDIA & OTHERS


(Jharkhand High Court | May 17, 2024)

ORDER This Civil Review Petition has been filed primarily for a permission for release of the confiscated goods. 2. To recapitulate, this Court gave an option to the petitioner-Firm to deposit a sum of Rs.1,35,128/- towards penalty under Section 122 of the GST Act, fine in lieu of confiscation of the conveyance to the tune of Rs.1,35,128/- and value of the goods assessed at Rs.27,02,560/-. It was indicated in the order dated 9th February 2024 that the petitioner-Firm shall make deposi...
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GOUR MOHAN BERA vs. THE STATE OF WEST BENGAL & OTHERS


(Calcutta High Court | May 17, 2024)

ORDER 1. Affidavit of service filed in Court today is retained with the record. 2. Challenging the order dated 8th June 2023 passed under Section WBGST/CGST Act 2017 (hereinafter referred to as the “said Act”), the petitioner had filed an appeal on 9th December 2023. 3. Admittedly, the appeal was barred by time as the same was filed beyond the prescribed period of limitation. The petitioner, however, along with the aforesaid appeal had filed an application for condonat...
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JAHAR SARMA vs. UNION OF INDIA AND & OTHERS


(Gauhati High Court | May 17, 2024)

ORDER Heard Ms. B. Sarma, learned counsel for the petitioner; Mr. K. Phukan, learned Central Government Counsel for the respondent no. 1; Mr. S.C. Keyal, learned Standing Counsel, CGST for the respondent nos. 2 & 3; and Mr. B. Choudhury, learned Standing Counsel, Finance and Taxation Department for the respondent nos. 4 & 5. 2. In this writ petition instituted under Article 226 of the Constitution of India, the petitioner has inter alia assailed [i] Notification no. 09/2023 &n...
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ORDER HON’BLE SHEKHAR B. SARAF, J. 1. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the order dated April 19, 2022 passed by the Assistant Commissioner, State Tax, Sector -7, Agra (hereinafter referred to as the ‘Respondent No. 2’), order dated July 12, 2022 passed by the Assistant Commissioner, State Tax, Sector – 5, Agra (hereinafter referred to as the ‘Respondent No. 3’), and the ord...
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JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 03.01.2024 whereby the appeal of the Petitioner has been dismissed solely on the ground that the same is barred by limitation. Petitioner also impugns order dated 27.06.2019 whereby the GST registration of the Petitioner was cancelled retrospectively with effect from 01.07.2017 and also impugns Show Cause Notice dated 02.03.2019. 2. Subject petition has been filed by Shri. Zahira Begum, proprietor of M/s S.S En...
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25
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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)