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TRANSMISSION CORPORATION OF ANDHRA PRADESH LIMITED


(Authority for Advance Ruling, Andhra Pradesh | May 9, 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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SANT MOTOCORP vs. THE STATE OF CHHATTISGARH & OTHERS


(Chhattisgarh High Court | May 9, 2024)

ORDER PER The matter is listed on default. Petitioner is permitted to cure the default during the course of the day. With the consent heard finally. 2. This writ petition has been filed challenging the order passed by Joint Commissioner (Appeal) State Tax Bilaspur, CG in an appeal under Section 107 of Chhattisgarh Goods and Service Tax Act, 2017 (for short Act of 2017). 3. The petitioner by way of this petition has prayed for the following reliefs:- I. The Hon’ble Court ...
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ORDER This matter is taken up by hybrid mode. 2. Mr. S. Mishra, learned Standing Counsel for CT & GST Department appearing on an advance notice states that as long as delay in filing the revocation application is condoned, and provided the Petitioner complies with all the requirements of paying the taxes, interest, late fee, penalty etc. due, the 3B Return Form filed by the Petitioner will be accepted by the Opposite Parties. 3. In that view of the matter, the delay in Petitio...
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ORDER 1. This matter is taken up by hybrid mode. 2. Mr. S. Mishra, learned Standing Counsel for CT & GST Department appearing on an advance notice states that as long as delay in filing the revocation application is condoned, and provided the Petitioner complies with all the requirements of paying the taxes, interest, late fee, penalty etc. due, the 3B Return Form filed by the Petitioner will be accepted by the Opposite Parties. 3. In that view of the matter, the delay in Peti...
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JUDGMENT DR. B.R. SARANGI, J.   The petitioner has filed this writ petition seeking to quash the order dated 07.12.2021 passed under Section 74 of the Odisha Goods and Services Tax Act, 2017 by the CT & GST Officer, Barbil Circle, Jajpur, Odisha under Annexure-4, by which a demand of Rs. 1,25,240.00 has been raised against the petitioner towards tax, interest and penalty. 2. The factual matrix of the case, in brief, is that the petitioner is a proprietorship concern and i...
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JUDGMENT The instant writ petition seeking to invoke the extra-ordinary and discretionary jurisdiction of this Court under Article 226 of the Constitution of India is preferred to assail a Demand-cum-Show Cause Notice bearing no. GADT/CnG/ADT/GST/6758/2021-Gr-22-CGST-SLCR ADT CIR-ADT SHILLONG/308 [‘Demand-cum-Show Cause Notice’, for short] dated 22.09.2023 issued under sub-section [1] of Section 73 of the Central Goods and Services Tax Act, 2017 [hereinafter referred to as &ls...
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ORDER Raja Basu Chowdhury, J: 1. The instant writ petition has been filed, inter alia, challenging dismissal of the appeal preferred under Section 107 of the West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the “said Act”) by an order dated 28th February, 2024. 2. It is the petitioner’s case that being aggrieved with the determination under Section 73(9) of the said Act dated 3rd July, 2023, the petitioner had filed an appeal under Section...
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CENTER FOR INTERNATIONAL ADMISSION AND VISAS (CIAV..


(Authority for Advance Ruling, Telangana | May 9, 2024)

[ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SECTION 98(4) OF THE TEALANGANA GOODS AND SERVICES TAX ACT, 2017.] ****** 1. M/s. Center for International Admission and Visas (CIAV), Plot No. 9/3RT, S R Nagar, Hyderabad, Telangana-500 038 (36AAJFC7567P1ZL) has filed an application in FORM GST ARA-01 under Section 97 (1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CG...
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JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns Order in Original dated 19.12.2023 whereby the show cause notice dated 28.04.2021 has been disposed of. 2. Reference may be had to paragraph 21 of the impugned order which records as under:- 21. Written Submission of the Noticee: The Noticee did not submit any written reply in response to Demand-cum-Show Cause Notice No. 27 /JC/2022-23 dated 28.04.2022 issued by the Joint Commissioner CGST, Delhi East. 3. We ma...
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ORDER This Writ Petition is filed for quashment of the Order dated 21.11.2023 in Form GST DRC-07 read with the detailed order enclosed as Annexure bearing Reference No.ZD331123129797C and GSTIN 33AJOPK7058F1Z1/2017-18 passed by the first Respondent and consequently to direct the first Respondent to provide an opportunity to the Petitioner to respond to the Show Cause Notice dated 22.09.2023 in Form GST DRC-01 and Annexure bearing Reference: ZD330923148130Q issued by the first Respondent. ...
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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)