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ORDER The petitioner has challenged the impugned order dated 30.11.2023 passed by the respondent for the Assessment Year 2017-2018 in his proceedings bearing reference No.GSTIN/33AAGCS7439C1ZG/2017-18 in Form DRC-07. 2. By the impugned order, the respondent has ordered for recovery of Rs. 25,16,22,353/- as detailed below in the recovery notice dated 25.04.2024 bearing reference No.A3/123/2024 of the respondent herein:- TAX: IGST : ...
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ORDER 1. An assessment order dated 09.05.2023 is challenged in this Writ Petition on the ground that the Petitioner's reply dated 01.03.2023 was not duly taken into account 2. The Petitioner assails the impugned order by contending that he is a provider of goods carriage services and had purchased vehicles for carrying the goods. Consequently, the Petitioner states that he was entitled to avail of the benefit of input tax credit. Upon receipt of the intimation dated 07.12.2022, by...
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KALIDAS MEDICAL STORE vs. STATE OF U.P. AND ANOTHER


(Allahabad High Court | Apr 29, 2024)

ORDER 1. Heard Shri Ajay Kumar Yadav along with Shri Siddharth Yadav, learned counsel for the petitioner and Shri Ankur Agarwal, learned Standing Counsel for the State. 2. Challenge has been raised to the adjudication order dated 28.12.2023 passed under Section 73(9) of the U.P. G.S.T Act, 2017. Two objections have been raised. First, it has been submitted that the adjudicating authority has traveled beyond the scope of adjudication notice inasmuch as against show cause notice issued ...
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COMMON ORDER Heard the learned counsel appearing for the parties. 2. In these Writ Petitions, the petitioner has challenged the impugned orders both dated 31.12.2023 and 05.01.2024 for the Assessment Years 2017-2018 and 2018-2019 respectively, on the ground that there is violation of principles of natural justice, inasmuch as the amounts that were paid by the petitioner have also been ignored and tax has been confirmed on the petitioner in terms of the proposals contained in DRC-01 is...
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ORDER An order in original dated 20.11.2023 is challenged in this writ petition. 2. Upon scrutiny of the petitioner's returns, a notice in Form GST ASMT 10 was issued to the petitioner on 20.04.2023. The petitioner replied thereto on 25.05.2023. By asserting that the subsequent notice was not brought to the notice of the petitioner by the accountant concerned, the petitioner states that he was unable to respond to the show cause notice or participate in proceedings. The impugned o...
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VAJI MOTOR vs. ASSISTANT COMMISSIONER (ST)


(Madras High Court | Apr 29, 2024)

ORDER An order in original dated 27.07.2023 is challenged in this writ petition on the ground that the petitioner did not have a reasonable opportunity to contest the tax proposal on merits. 2. The petitioner is a dealer in agricultural implements and spare parts relating thereto. According to the petitioner, he was unaware of proceedings culminating in the impugned order because the notice and order were uploaded in the “View Additional Notices and Orders” tab on the GST ...
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VIJAYA TRADING COMPANY vs. STATE OF KARNATAKA & OTHERS


(Karnataka High Court | Apr 28, 2024)

ORAL ORDER In this petition, the petitioner seeks the following reliefs: "a) Issue a writ of Certiorari setting aside the Show Cause Notice dated 16.12.2023 issued in FORM GST DRC-01, bearing Case Id No. AD2912230167445/12/12/2023, issued by the Respondent No. 2 herein. marked as Annexure-D; b) Issue a writ of Certiorari setting aside the impugned order under Sec 73 (9) of the CGST and KGST Act, 2017 r/w 142 of the GST rules, dated 15.04.2024 bearing Case Id no. AD29122301674...
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SHRI DONGARMAL JAIN, PROPRIETOR. M/S. SHRADDHA TRA..


(Appellate Authority for Advance Ruling, Chhatisgarh | Apr 26, 2024)

PROCEEDLNGS (Under Section 101 of the Central Goods &Services Tax Act,2017 and Chhattisgarh Goods &Services Tax Aet,20171 1. At the outset, we would like to make it clear that the provisions of the Central Goods & Services Tax Act, 2017 (here-in-after referred to as the “CGST Act”) & the Chhattisgarh Goods & Services Tax Act, 2017 (here-in-after referred to as the “SGST Act” or “CGGST Act”) are mirror images of each other except ...
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ORDER This matter is taken up by hybrid mode. 2. Mr. A. Kedia, learned Junior Standing Counsel (CGST Department) 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&...
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ORDER This matter is taken up by hybrid mode. 2. Mr. S. 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 Party. 3. In that view of the matter, the delay in Petitioner’s inv...
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10 May

☑ Monthly | GSTR-7

GSTR-7 for the m/o Apr 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Apr 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 May

☑ Monthly | GSTR-1

GSTR-1 for the m/o Apr 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 May

☑ Monthly | GSTR-5

GSTR-5 for the m/o Apr 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Apr 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Apr 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).