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 28.12.2023 is challenged in this writ petition. Proceedings were initiated against the petitioner by issuing show cause notice dated 19.04.2023. Such show cause notice was replied to on 12.06.2023 and the impugned order was issued thereafter on 28.12.2023. The present writ petition was filed after filing an application for rectification of the order in original. 2. Learned counsel for the petitioner submits that proceedings in respect of all alleged di...
Summarize this case by TaxGPT in
ORDER It is noticed that in this Writ Petition, the petitioner has challenged the impugned Assessment order dated 20.12.2023 passed for the Assessment Year 2017-18. 2. The petitioner was issued show cause notice in DRC-01 on 28.09.2023, which has culminated in the impugned order. The impugned order reveals that the petitioner has not participated in the proceedings. The explanation forthcoming from the petitioner is that the petitioner was under audit by the second respondent under Se...
Summarize this case by TaxGPT in
JUDGMENT SANJEEV SACHDEVA, J. ( ORAL ) 1. Petitioner impugns order dated 28.03.2024 whereby the appeal of the Petitioner has been dismissed solely on the ground that the same is barred by limitation. Petitioner also impugns order dated 04.05.2023 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 01.07.2017 and also impugns Show Cause Notice dated 18.08.2021. 2. Issue Notice. Notice is accepted by learned counsel appearing for respondent....
Summarize this case by TaxGPT in
ORDER This matter is taken up by hybrid mode. 2. It is agreed by learned counsel for the parties that the issue involved in this writ petition has already been decided by a Coordinate Bench of this Court vide order dated 16.02.2024 passed in W.P.(C) No. 42015 of 2023 (M/s. Maa Tarini Traders v. State of Odisha and others) and batch of writ petitions. 3. In view of the above, this writ petition stands disposed of in terms of the observation and directions issued in M/s. Maa Tarini ...
Summarize this case by TaxGPT in
ORDER By this writ petition, an appellate order dated 01.04.2024 rejecting the petitioner's appeal on the ground of delay is challenged. 2. Against an order dated 21.08.2023, the petitioner presented an appeal before the appellate authority on 03.01.2024. Such appeal was rejected on the ground that the appeal was presented after the condonable period under sub-section (4) of Section 107 of applicable GST enactments. 3. Learned counsel for the petitioner invited my attention to...
Summarize this case by TaxGPT in

DEVI vs. DEPUTY STATE TAX OFFICER CHENNAI


(Madras High Court | Apr 24, 2024)

ORDER An order in original dated 04.08.2023 is assailed on the ground of denial of reasonable opportunity to the petitioner. 2. The petitioner asserts that she is engaged in the business of dealing in construction material. Upon receipt of show cause notice dated 24.06.2023, the petitioner replied on 25.07.2023 by stating that a commercial vehicle was purchased. 3. Learned counsel for the petitioner submits that the tipper lorry was purchased in furtherance of business and that su...
Summarize this case by TaxGPT in
ORAL ORDER Heard learned counsel for the parties. 2. The present Writ Petition has been filed for the following reliefs:- “(i)For quashing the Letter No. 787 dated 16.11.2019 (Annexure P6) issued by the Respondent-Executive Engineer, BUIDCo, Patna West, Patna where by and where under payment on account of increased prices of material/wages and GST Claim amount (differential tax liability) was denied to the petitioner for works executed under Agreement No. BUIDCo/SIU-2/Yo- 19...
Summarize this case by TaxGPT in
JUDGMENT Petitioner impugns eight orders all dated 23.12.2023 passed under Section 73 of the Central Goods and Services Tax Act, 2017 pertaining to the period 2017-18 wherein a demand has been created against the petitioner. 2. Learned counsel for the petitioner submits that the Show Cause Notice was issued to the petitioner contending that petitioner has incorrectly carried forward input tax credit amounting to Rs. 41,64,080/- as reflected at Sl. No. 6 of the Show Cause Notice and th...
Summarize this case by TaxGPT in

HR ENTERPRISES vs. STATE TAX OFFICER, CHENNAI


(Madras High Court | Apr 24, 2024)

ORDER An order dated 20.07.2023 is challenged in this writ petition. 2. The petitioner is a manufacturer of hollow blocks. In relation to the purchase of a tipper lorry by the petitioner, proceedings were initiated. The petitioner asserts that he was ignorant of such proceedings because the notice and order were uploaded on the GST portal in the “View Additional Notices and Orders” tab. By asserting that the petitioner became aware of such proceedings only upon being infor...
Summarize this case by TaxGPT in

ZUARI FARMHUB LIMITED


(Authority for Advance Ruling, Andhra Pradesh | Apr 24, 2024)

(Under Section 101 of the Central Goods and Service Tax Act and the Andhra Pradesh Goods and Service Tax Act). At the outset, we would like to make it clear that the provisions of both the CGST Act and the APGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the APGST Act. The present appeal has been filed under Section 1...
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)