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CHHATTISGARH STATE POWER GENERATION CO. LTD


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

PROCEEDINGS [U/s 101 of the Chhattisgarh Goods & Service Tax Act, 2017 (herein-after referred to as CGGST Act, 2017)] 1. At the outset, we would like to make it clear that (he 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/CGGST Act”) are mirror images of each other except for certain specific provisio...
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ORDER An order dated 18.12.2023 is challenged in this writ petition primarily on the ground that the petitioner was not provided a reasonable opportunity to contest the tax demand on merits. The petitioner asserts that he is engaged in the business of providing goods transport services. Consequently, it is stated that the services provided by the petitioner fall within the scope of the reverse charge mechanism. Upon receipt of notice in Form GST ASMT 10 dated 03.07.2023, the petitioner re...
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ORDER Heard Mr.N.Murali, learned counsel for the petitioner and Mr.R.Suresh Kumar, learned Additional Government Pleader for the respondent. 2. The writ petition has been filed against the impugned order dated 29.12.2023 under the provisions of the TNGST Act, 2017, for the assessment year 2017-18. The petitioner has approached this Court after the lapse of limitation for filing the appeal under Section 107 of the respective GST enactments. 3. Para 7 of the affidavit reads as under...
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ORDER An assessment order dated 29.07.2023 is challenged in this writ petition on the ground of breach of principles of natural justice. 2. The petitioner asserts that she was unaware of proceedings culminating in the impugned assessment order since the intimation, notice and impugned order were uploaded on the “View Additional Notices and Orders” tab on the GST portal, but not communicated to the petitioner through any other mode. The present writ petition was filed in th...
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COMMON ORDER In W.P.No.11042 of 2024, an order in original dated 22.06.2023 is challenged and in W.P.No.11038 of 2024, an order dated 13.02.2023 imposing penalty for non filing of the annual return is challenged. 2. The petitioner asserts that he was unaware of proceedings culminating in the orders impugned herein because the notices and orders were uploaded on the GST portal, but not communicated to the petitioner through any other mode. The present writ petitions were filed in the s...
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ORDER Mr.R.Suresh Kumar, learned Additional Government Pleader takes notice for the respondent. 2. The petitioner has challenged the impugned order passed by the respondent on 25.04.2023 in his proceedings bearing Ref.No.GSTIN. 33AECPY8766R1ZC/201-18. 3. By the impugned order, the respondent has confirmed the demand and imposed the penalty and levied interest on the petitioner for a total sum of Rs. 4,49,318/- as detailed below:- Tax period ...
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ORDER HON'BLE SUBHASH VIDYARTHI, J. 1. Heard Sri Pranjal Shukla, the learned counsel for the petitioner, Sri Dipak Seth, the learned counsel for the respondent-Union of India. 2. By means of the instant writ petition filed under Article 226 of the Constitution of India the petitioner has challenged the validity of an order dated 08.11.2024, passed by Principal Commissioner, CGST & Central Excise Commissionerate, Lucknow confirming the demand of service tax amounting to Rs....
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SANJEEV AGARWAL vs. UNION OF INDIA AND ANOTHER


(Allahabad High Court | Apr 26, 2024)

ORDER HON'BLE SUBHASH CHANDRA SHARMA, J. Heard Sri Anup Trivedi, learned Senior Counsel assisted by Sri Abhinav Gaur and Sri Pankaj Kumar, learned counsel for the applicant as well as Sri Parv Agarwal, learned counsel for D.G.G.I. and perused the record. The present bail application has been moved with prayer to enlarge the applicant on bail in Case No. 4280 of 2023, under Sections 132(1)(a) & 132 (1)(i) of the CGST Act, 2017 DGGI Department, Meerut, District Meerut, durin...
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VAIBHAV GUPTA vs. STATE OF UP AND OTHERS


(Allahabad High Court | Apr 26, 2024)

ORDER HON'BLE SHEKHAR B. SARAF, J. 1. Heard learned counsel for the petitioner and Sri R.S. Pandey, learned Additional Chief Standing Counsel for the State. 2. This is a writ petition under Article 226 of the Constitution of India, wherein the petitioner challenges the order in original for cancellation of registration dated October 10, 2022 and the order passed in appeal dated March 19, 2024 under Section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter ...
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DRS DILIP ROADLINES LIMITED


(Authority for Advance Ruling, Telangana | Apr 26, 2024)

[ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SECTION 98(4) OF THE TEALANGANA GOODS AND SERVICES TAX ACT, 2017.] ****** 1. M/s. DRS Dilip Roadlines Limited, Flat No. 306, 3rd Floor, Kabra Complex, M.G. Road, Secunderabad, Hyderabad, Telangana-500 003(36AADCD1865C1ZY) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of...
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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)).