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ARCHIPEL INDIA FOUNDATION


(Appellate 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...
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TAMILNADU GENERATION AND DISTRIBUTION CORPORATION ..


(Appellate Authority for Advance Ruling, Tamilnadu | Apr 24, 2024)

(Passed by Tamil Nadu State Appellate Authority for Advance Ruling under Section 101 (1) of the Tamil Nadu Goods and Services Tax Act, 2017) Preamble 1. In terms of Section 102 of the Central Goods & Services Tax Act 2017 / Tamil Nadu Goods & Services Tax Act (“the Act", in Short), this Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate authori...
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1. The instant writ application has been filed, inter alia, challenging the refusal on the part of the appellate authority in refusing to condone the delay in maintaining the appeal under Section 107 of the WBGST Act, 20171 by its order dated 19th January 2024. 2. It is the petitioner’s case that being aggrieved with the determination under Section 74 of the said Act dated 26th June, 2023, the petitioner had filed an appeal under Section 107 of the said Act. Since, the appeal was fi...
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ORDER Reference is made to the order dated 16.04.2024, which reads as under:- “Electronic credit ledger of the petitioner has been blocked vide impugned letter dated 12.02.2024 (Annexure-7) apparently for non-filing of returns over a period of one year from January, 2023 till 2024 as would be revealed from another communication at (Anexure-9) which is a notice to return defaulter under Section 46 for non-filing of returns i.e. GSTR-3B. Though learned senior counsel for the petit...
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CAV COMMON JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) [1] Heard learned advocate Mr. Uchit Sheth for the petitioners and learned advocate Ms. Hetvi Sancheti for the respondents. [2] Both these petitions are preferred with a common issue challenging the notice issued by the respondent authority and therefore, the prayers made therein are also common. Both these petitions were heard analogously and are being disposed of by this common judgement and order. [4] Rule ...
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CAV JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) [1] Heard learned Senior Advocate Mr. Mihir Joshi with learned advocate Mr. Kuntal Parikh for the petitioners and learned A.G.P. Mr. Raj Tanna for the respondents. [2] Rule returnable forthwith. Learned A.G.P. Mr. Raj Tanna waives service of notice of Rule for the respondents. Having regard to the controversy in narrow compass with the consent of the learned advocates, the matter was taken for final hearing. [3] The ...
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ORDER ( PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA ) 1. This petition is filed under Articles 226 and 227 of the Constitution of India. The short controversy raised in this petition is that the respondent authority has not granted an opportunity of hearing to the petitioner as per provisions of Section 75(4) of the Central Goods and Service Tax Act, 2017 (‘CGST Act’, for short) while passing the order dated 01.12.2023 in Form-GST-RFD-06. 2. On perusal of the impugne...
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ORDER An order in original dated 09.11.2023 is challenged in this writ petition. Upon receipt of show cause notice dated 09.05.2023, the petitioner replied on 28.08.2023 and 31.08.2023. The impugned order was issued later on 09.11.2023. 2. Learned counsel for the petitioner referred to the impugned order at page nos.46 and 47 of the typed set of papers. As regards items 6 to 20 except items 12, 14 and 15, he submitted that all these items were subject to tax on reverse charge basis al...
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JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 31.12.2023 whereby the impugned Show Cause Notice dated 24.09.2023 proposing a demand of Rs. 17,89,56,282.00/- 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 appear...
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ORDER The petitioner assails the order of cancellation of GST registration, dated 25.08.2023 passed by the third respondent and further prays that the delay in preferring the appeal against the said order be condoned. 2. The petitioner asserts that on account of the Covid-19 pandemic, the petitioner firm a faced financial crunch and, therefore, the personal assets of the partners of the petitioner firm were sold to settle the dues of the creditors and the bank loan availed of by the p...
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