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JUDGMENT ( Per : HONOURABLE MR. JUSTICE P. B. BAJANTHRI ) In these bunch of petitions, petitioners are stated to be registered dealers. They had claimed Input Tax Credit (for short ‘ITC’) under Section 16 (2) of the Central Goods and Services Tax Act, 2017 (for short ‘CGST Act’) / Bihar Goods and Services Tax Act, 2017 (for short ‘BGST Act’) for a particular period and their claims have been rejected by the Deputy Commissioner of State Tax, Patliput...
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JUDGMENT DR. A.K. JAYASANKARAN NAMBIAR, J. These Writ Appeals, one preferred by the petitioner in W.P. (C). No. 21297 of 2023 and the other two preferred by the GST Officials of the Union and the Kerala State, impugn the judgment dated 23.07.2024 of a learned Single Judge in W.P.(C). No. 21297 of 2023. The Facts in Brief: 2. The essential facts necessary for disposal of these Writ Appeals are as follows: W.P. (C). No. 21297 of 2023 was preferred by the Kerala State Branch ...
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JUDGMENT Petitioner seeks for a direction for release of the goods and the vehicle covered by Ext.P9, after payment of tax and penalty in respect of 4000 kgs. of goods found in excess of that covered by Ext.P1 invoice and Ext.P2 E-way bill. 2. Petitioner is a taxpayer under the CGST/KGST Act, 2017 and is engaged in the purchase and supply of arecanut. On 03.04.2025, while the petitioner was allegedly transporting arecanut in a vehicle bearing No.MH40-CM3244, it was intercepted and a s...
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Bhaskar Raj Pradhan, J. 1. The present writ petition seeks various directions upon the respondents. Essentially the petitioner is aggrieved by the impugned Order dated 21.03.2024 by which the respondents have raised demands upon the petitioner as detailed therein. These demands were raised on the ground that as per Section 16 (4) of the Central Goods & Services Tax Act, 2017 (the CGST Act, 2017) last date for availing ITC for the Financial Year 2018-19 was 30.11.2019 and for the Finan...
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ORDER 1. The affidavit-of-service filed in Court today be kept with the record. 2. Challenging the order of cancellation dated 26th September, 2023 cancelling the petitioner’s registration under the WBGST/CGST Act, 2017 (hereinafter referred to as the “said Act”) and the appellate order dated 30th October, 2024 passed by the appellate authority under Section 107 of he said Act rejecting the appeal on the ground of limitation, the present writ petition has been filed....
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JUDGMENT EASWARAN S.,J. This intra court appeal is preferred by the appellant/petitioner aggrieved by the judgment of the learned Single Bench in dismissing the W.P.(C) No.10993 of 2025 directing him to avail the alternate remedy of appeal under Section 107 of the Central Goods and Services Tax Act (for short, CGST Act). 2. The brief facts necessary for the disposal of the appeal are as follows: The appellant/petitioner is a Central Public Sector undertaking engaged in assembl...
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1. Challenging the order passed under Section 73 of the Central/West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the “said Act”) dated 29th April, 2024, for the tax period April, 2018 to March, 2019, the instant writ petition has been filed. 2. The short point that falls for consideration in the present writ petition is whether respondents in the show cause dated 29th December, 2023 under serial no.3 having indicated that the ITC found reversible in pro...
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JUDGMENT EASWARAN S.,J. This intra court appeal is preferred by the appellant/writ petitioner against the judgment of the learned Single Judge in dismissing W.P.(C) No. 17111 of 2021. 2. The brief facts necessary for the disposal of the writ appeal are as follows: The appellant/writ petitioner is a registered dealer under the Goods and Services Tax Act (for short, GST Act). The appellant purchases packing materials to pack fruits and vegetables for export and takes the service...
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ORDER ( Per : HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD ) Heard learned counsel for the petitioner, learned ASG for respondent no.5 and learned GP-7 for respondent nos. 6 to 9. 2. This writ application has been filed seeking the following reliefs :- “(i) For Quashing of Order Dated 20.05.2024 passed under Section 74(9) of BGST Act 2017 read with Section 20 of IGST Act, 2017 by Respondent No. 8 for the Financial Year 2017-2018, whereby and whereunder an amount of Rs.13,...
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ORDER HON'BLE ROHIT RANJAN AGARWAL, J. 1. Heard learned counsel for the petitioner and Sri Arvind Kumar Mishra, learned Standing Counsel for State. 2. Through this writ petition, a challenge has been made to order dated 06.03.2023 passed by Assistant Commissioner, State Tax, Mobile Squad- 5, Sector-5, Unit-1, Noida, under Section 129(3) of the U.P. State Goods and Service Tax Act, 2017 and Central Goods and Service Tax Act, 2017 imposing penalty and appellate order d...
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24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

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)