Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

GST Case Laws


TaxReply Citation TAXREPLY
Court
High Court
State
Search by Related Tags
  OR

  OR

  OR
Date (From)
Date (To)
Name of Party
Text Search
Text Search option

  12,950 Results

ORDER An order in original dated 01.12.2023 is assailed both on the ground of denial of reasonable opportunity and on the ground of non application of mind. After issuing show cause notice dated 14.09.2023, the order impugned herein was issued on 01.12.2023. The petitioner asserts that he was not aware of these proceedings until the petitioner's bank account was attached. 2. Learned counsel for the petitioner submits that the tax proposal pertains to the difference between Input T...
Summarize this case by TaxGPT in
ORDER An order dated 17.10.2023 is challenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. Upon scrutiny of the petitioner's return, a notice in Form GST ASMT - 10 was issued on 08.03.2022. This was followed by an intimation dated 30.04.2022 and a show cause notice dated 11.07.2022. The petitioner asserts that he was unaware of these proceedings. 2. Learned counsel for the petitioner submits that the matter pertains t...
Summarize this case by TaxGPT in
ORDER This matter is taken up by hybrid mode. 2. Mr. Sunil Mishra, 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 Parties. 3. In that view of the matter, the delay in Petitioner’...
Summarize this case by TaxGPT in
ORDER An order in original dated 19.12.2023 is challenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. The petitioner is a developer. It asserts that Input Tax Credit (ITC) accrued from financial year 2017-2018 until April 2022 in an aggregate sum of Rs.11,46,060/-. Since the petitioner did not have any outward supplies, it is stated that the petitioner reversed the available ITC in May 2022. On account of not being aw...
Summarize this case by TaxGPT in

CEAT LIMITED vs. STATE OF GUJARAT & ANOTHER


(Gujarat High Court | Apr 25, 2024)

ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Bharat Raichandani with learned advocate Mr. Love Sharma for learned advocate Mr. Aditya Parikh for the petitioner, learned Assistant Government Pleader Ms. Shrunjal Shah respondent No.1 and learned advocate Mr. Utkarsh Sharma for respondent No. 2. 1.1 Rule, returnable forthwith. Learned advocate for the respective parties waives service of notice of Rule on behalf of the respective respond...
Summarize this case by TaxGPT in
ORDER The order in original dated 28.07.2023 is challenged in this writ petition. 2. The petitioner provides goods transport agency services. The petitioner asserts that the services provided by him fall within the reverse charge mechanism under applicable GST enactments. It is further submitted that the petitioner was not aware of proceedings commencing by issuance of show cause notice dated 12.07.2022 because the notices and order were uploaded on the GST portal, but not communicate...
Summarize this case by TaxGPT in

SARACA LABORATORIES LTD. vs. THE UNION OF INDIA AND OTHERS


(Andhra Pradesh High Court | Apr 25, 2024)

ORDER PER HON’BLE SRI JUSTICE RAVI NATH TILHARI Heard Sri Vivek Chandra Sekhar S, learned counsel for the petitioner and Sri Josyula Bhaskara Rao, learned Central Government counsel for the respondent No. 1 and Sri T. C. D. Sekhar, learned Government Pleader for Commercial Tax appears for the respondent Nos. 2 and 3. 2. This writ petition under Article 226 of the Constitution of India has been filed for the following relief:- “For the reasons stated above, it is hu...
Summarize this case by TaxGPT in
ORDER An order in original dated 10.09.2023 is assailed 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 impugned order because the notices and impugned order were only uploaded on the portal and not communicated to the petitioner through any other mode. The petitioner states that he became aware of the order only upon receipt of a communication r...
Summarize this case by TaxGPT in

SAPPHIRE FOODS INDI LTD. vs. UNION OF INDIA AND OTHERS


(Punjab and Haryana High Court | Apr 25, 2024)

ORDER SANJEEV PRAKASH SHARMA , J. ( Oral ) 1. This writ petition is wholly misconceived based on misinterpretation of the orders passed by the respondents. Against the show cause notice issued by the Commercial Tax Officer, Ward 8, Chandigarh, under Section 21 of the UTGST Act, 2017, it was informed that with regard to the said part of the issue in relation to non-payment of GST, show cause notice has also been issued by the Directorate General of Goods and Service Tax Intelligence on...
Summarize this case by TaxGPT in
JUDGMENT ( Judgment of the Court was delivered by T. S. Sivagnanam , CJ. ) 1. The unsuccessful writ petitioner is the appellant before us. The writ petition was filed challenging an order passed by the appellate authority under the provisions of the West Bengal Goods and Services Tax Act, 2017 dismissing the appeal filed by the appellant challenging the order passed by the adjudicating authority imposing penalty on the appellant on the ground that the e-way bill which was generated by...
Summarize this case by TaxGPT in


29
Apr
S
M
T
W
T
F
S
30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)