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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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JUDGMENT SANJEEV SACHDEVA, J.(ORAL) 1. Petitioner impugns order dated 15.03.2024 whereby the application of the petitioner seeking cancellation of the GST registration has been dismissed on the ground that some discrepancies were found in the returns and the reply submitted by the petitioner was not found satisfactory and also the fact that the petitioner did not attend the personal hearing. 2. Learned counsel for the petitioner submits that petitioner had duly uploaded all the re...
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ORDER An order dated 30.09.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. By asserting that the petitioner was unaware of the show cause notice and impugned order because the said communications were only uploaded on the 'View Additional Notices and Order' tab of the GST portal and not communicated to the petitioner through any other mode, the present writ petition was filed. 3. Learned couns...
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ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. By way of this petition under Article 226 of the Constitution of India, the petitioner has prayed for quashing and setting aside the order dated 01.05.2023 passed by the respondent authority for cancellation of registration on the ground that the order contains only one line reason. 2. Pursuant to the notice issued by this Court, learned Assistant Government Pleader Mr.Raj Tanna for the respondent submitted that notice ...
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ORDER An order in original dated 10.10.2023 is challenged on the ground of breach of principles of natural justice. 2. By asserting that the petitioner was unaware of proceedings culminating in the impugned order until the petitioner was informed that his bank account was frozen, the present writ petition is filed. 3. Learned counsel for the petitioner submits that the tax proposal which was confirmed by the impugned order relates to reversal of Input Tax Credit on account of bela...
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VIVEK NARSARIA vs. THE STATE OF JHARKHAND & OTHERS


(Jharkhand High Court | Apr 26, 2024)

ORDER In the affidavit dated 26th April 2024, the Senior Intelligence Officer, Directorate General of Goods & Services Tax Intelligence, Regional Unit, Jamshedpur has made the following statements:- “4 That in pursuant to Order No.4 dated 19.04.2024 passed by the Hon'ble Court in the case of Contempt Case (Civil) No. 158 of 2024, it is submitted that the letter for de-freezing of bank accounts of the petitioner have been issued vide letter F.No.DGGI/INV/GST/2150/2023-Gr....
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GURPREET SINGH SABHARWAL vs. STATE OF HARYANA AND ANOTHER


(Punjab and Haryana High Court | Apr 26, 2024)

ANOOP CHITKARA, J. FIR No. Dated Police Station Sections 09 25.08.2022 SVB Panchkula, District State Vigilance Bureau, Panchkula, Haryana   379, 414, 420 IPC; 4/21 of Mines and Minerals (Development & Regulation) Act, 1957 and 13 (2), 13(1) (a) of Prevention of Corruption Act, 1988 (120-B, 406, 409 ...
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SADDLES INTERNATIONAL AUTOMOTIVE & AVIATION INTERI..


(Appellate Authority for Advance Ruling, Andhra Pradesh | Apr 26, 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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9
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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)).