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SANJEEV AGARWAL vs. UNION OF INDIA AND ANOTHER


(Allahabad High Court | Apr 26, 2024)

ORDER HON'BLE SUBHASH CHANDRA SHARMA, J. Heard Sri Anup Trivedi, learned Senior Counsel assisted by Sri Abhinav Gaur and Sri Pankaj Kumar, learned counsel for the applicant as well as Sri Parv Agarwal, learned counsel for D.G.G.I. and perused the record. The present bail application has been moved with prayer to enlarge the applicant on bail in Case No. 4280 of 2023, under Sections 132(1)(a) & 132 (1)(i) of the CGST Act, 2017 DGGI Department, Meerut, District Meerut, durin...
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VAIBHAV GUPTA vs. STATE OF UP AND OTHERS


(Allahabad High Court | Apr 26, 2024)

ORDER HON'BLE SHEKHAR B. SARAF, J. 1. Heard learned counsel for the petitioner and Sri R.S. Pandey, learned Additional Chief Standing Counsel for the State. 2. This is a writ petition under Article 226 of the Constitution of India, wherein the petitioner challenges the order in original for cancellation of registration dated October 10, 2022 and the order passed in appeal dated March 19, 2024 under Section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter ...
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DRS DILIP ROADLINES LIMITED


(Authority for Advance Ruling, Telangana | Apr 26, 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. DRS Dilip Roadlines Limited, Flat No. 306, 3rd Floor, Kabra Complex, M.G. Road, Secunderabad, Hyderabad, Telangana-500 003(36AADCD1865C1ZY) 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...
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VELA AGENCIES vs. ASSISTANT COMMISSIONER ST FAC


(Madras High Court | Apr 26, 2024)

ORDER An order dated 23.06.2023 is assailed on the ground that the impugned order proceeds on a completely different basis from the show cause notice. The petitioner received intimation dated 24.11.2022 and show cause notice dated 29.12.2022. The petitioner replied to the intimation on 28.12.2022 by stating that the petitioner was a distributor of Aircel Limited (Aircel) and that the petitioner was unable to conduct business after 28.02.2018 due to the closure of the business of Aircel. T...
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JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 30.12.2023 whereby the impugned Show Cause Notice dated 23.09.2023 proposing a demand of Rs 10,43,36,362.00/- against the petitioner had been disposed of and demand including penalty has been raised against the petitioner. The order has been passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act). 2. Issue notice. Notice is accepted by learned counsel appeari...
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JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 18.10.2023, whereby the appeal filed by the petitioner impugning the Order-in-Original dated 12.08.2022 rejecting the refund claim of the petitioner, has been dismissed solely on the ground of limitation. 2. The Appellate Authority has held that there was a delay in filing the appeal for the reason that Order-in-Original that was subject matter of the appeal before the Appellate Authority was not uploaded with ...
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JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 28.10.2021 whereby the GST registration of the petitioner has been cancelled retrospectively with effect from 01.07.2017 and also impugns Show Cause Notice dated 30.06.2021. Petitioner further impugns order dated 25.06.2021 dismissing the Application for Cancellation filed by the petitioner seeking cancellation of GST registration. 2. Issue notice. Notice accepted by learned counsel appearing for the respondent...
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JUDGMENT SANJEEV SACHDEVA , J. ( ORAL ) 1. Petitioner impugns order dated 11.03.2024 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 11.08.2023. Petitioner also impugns Show Cause Notice dated 14.02.2024. 2. Vide Show Cause Notice dated 14.02.2024, Petitioner was called upon to show cause as to why the registration be not cancelled for the following reason:- “Non-compliance of any specified provisions in the GST Act or the Ru...
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ORDER In this writ petition, an assessment order is challenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. The petitioner asserts that he was unaware of proceedings culminating in the order impugned herein because such order was uploaded on the “View Additional Notices and Orders” tab on the GST portal and not communicated to the petitioner through any other mode. 3. By pointing out that the tax demand...
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ORDER An order in original dated 01.03.2024 is assailed on the ground of breach of principles of natural justice. 2. The petitioner states that he was unaware of proceedings until recently since the notices and order were uploaded in the GST portal and not communicated to the petitioner through any other mode. The present writ petition was filed in the said facts and circumstances. 3. Learned counsel for the petitioner submits that the confirmed tax proposal pertains to the allege...
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