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JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 17.07.2022 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 01.09.2018. Petitioner also impugns Show Cause Notice dated 22.06.2022. 2. Vide Show Cause Notice dated 22.06.2022, petitioner was called upon to show cause as to why the registration be not cancelled for the following reason:- “Failure to furnish the returns since Jan 2022” 3. Issue Noti...
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JUDGMENT 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 19th January 2024. 2. It is the petitioner’s case that being aggrieved with the determination under Section 73 of the said Act dated 17th July, 2023, the petitioner had filed an appeal under Section 107 of ...
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JUDGMENT   RAJA BASU CHOWDHURY, J: 1. The instant writ petition has been filed, inter alia, challenging the refusal on the part of the appellate authority to condone the delay in maintaining the appeal under Section 107 of the West Bengal Goods and Services Tax Act, 2017 by its order dated 27th March, 2024. 2. It is the petitioner’s case that being aggrieved with the determination under Section 73 of the said Act dated 26th June, 2023, the petitioner had filed an appeal...
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DEEPAK RANJAN SAHU vs. STATE OF ODISHA AND OTHERS


(Orissa High Court | Apr 30, 2024)

ORDER This matter is taken up by hybrid mode. 2. Learned Standing Counsel (CT & GST) 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 Party. 3. In that view of the matter, the delay in Petitioner’s invoking the provi...
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ORDER CM APPL. 25026/2024 (Exemption) Allowed, subject to all just exceptions. Application stands disposed of. W.P.(C) 6030/2024 1. Petitioner impugns order dated 04.04.2024 where by his application seeking refund has been rejected. 2. Learned counsel for the petitioner submits that the rejection has been on extraneous circumstances and even beyond the show cause notice that was issued. He submits that Adjudicating Authority has taken over a year to decide the refund a...
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ORDER An order in original dated 20.11.2023 is challenged in this writ petition on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. The petitioner asserts that he carries on the business of providing goods transport agency services, which fall within the reverse charge mechanism. By further asserting that the petitioner's consultant inadvertently failed to reply to the show cause notice, the present writ petition was filed. ...
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ORDER An order dated 31.12.2023 is challenged in this writ petition. Proceedings were initiated against the petitioner by issuing show cause notice dated 31.12.2023. The impugned order was also issued on the same date. 2. Learned counsel for the petitioner submits that the facts speaks for themselves and that both the show cause notice and the impugned order were issued on the same date. He further submits that the show cause notice was issued in breach of sub-section (2) of Section 7...
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RAJ REKHA vs. THE DEPUTY STATE TAX OFFICER CHENNAI


(Madras High Court | Apr 30, 2024)

ORDER An order in original dated 31.07.2023 is challenged on the ground of denial of reasonable opportunity to the petitioner. The petitioner asserts that he was unaware of proceedings culminating in the impugned order because GST compliances were entrusted to an accountant and such accountant failed to verify the “view additional notices and orders” tab of the GST portal. The present writ petition was filed in these facts and circumstances. 2. Learned counsel for the peti...
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ORDER An assessment order dated 23.08.2023 is challenged in this writ petition. The petitioner asserts that his GST registration was cancelled on 25.09.2019. In these circumstances, he states that he was shocked to be informed by his banker that his savings bank account was attached. Thereafter, he came to know about the impugned order. The present writ petition is filed in the said facts and circumstances. 2. Learned counsel for the petitioner submits that the petitioner had no reaso...
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ORDER The petitioner assails an order dated 10.10.2023 on the ground of breach of principles of natural justice. 2. Upon scrutinizing the records of the petitioner, a notice in Form ASMT-10 was issued on 23.03.2023. This was followed by intimation dated 24.03.2023 and show cause notice dated 22.06.2023. By asserting that the petitioner was unaware of these proceedings because the intimation and show cause notice were uploaded on the GST portal but not communicated to the petitioner th...
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