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CHANDRASHEKHAR YADAV vs. STATE OF U.P. AND ANOTHER


(Allahabad High Court | Feb 28, 2025)

ORDER 1. This writ petition has been filed by the petitioner aggrieved of the order dated 16.03.2024, Annexure-1 passed by respondent no. 2 under Section 74 of State Goods and Services Tax Act, 2017 (in short, 'the Act'), for the financial year 2017-18 (July 2017 to March 2018) raising a demand of Rs. 25,08,494/- towards interest and penalty. 2. The petitioner was issued a show cause notice dated 12.10.2022 under Section 74 of the Act inter alia indicating that thoug...
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ORAL ORDER (PER: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD) Heard learned counsel for the petitioner and learned Standing Counsel No. 11 for the State. 2. This writ application has been preferred seeking the following reliefs: (I) For issuing of writ of certiorari or any other appropriate writ quashing/ setting aside the Order for Demand vide Case Id/ARN: AD100524005085S dated 14.05.2024 Process No-Nil dated 26.08.2024 (as contained in Annexure-P2) and summary of the Order v...
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ORDER 1. Challenging the order passed under Section 73 of the WSBGST /CGST 2017 (hereinafter referred to as the “said Act”) for the tax period from April 2018 to March 2019, whereby the ITC claimed by the petitioner on the basis of the returns filed under Section 39 of the said Act in Form GSTR 3B beyond the due date, had been disallowed, the instant writ petition has been filed. 2. Mr. Ray, learned advocate appearing for the petitioner by drawing attention of this Court t...
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COMMON JUDGMENT S. SRIMATHY, J. The present batch of writ appeals are filed against the common order, dated 29.11.2024, passed in W.P.(MD)Nos.28681 to 28684 of 2024. 2. The writ petitions were filed to quash the assessment orders, dated 09.10.2024 and consequently, to direct the respondent to reopen the proceedings by granting opportunity to the petitioner to produce all the documents. 3. After considering the citation in 2021 SCC On Line SC 884 in the case of A...
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ARISTOCRAT INDUSTRIES PRIVATE LIMITED


(Authority for Advance Ruling, West Bengal | Feb 27, 2025)

Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Tax Act, 2017 or West Bengal Goods and Services Tax Act, 2017 (hereinafter collectively called ‘the GST Act’), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Tax Act, 2017, within a period of thirty days from the date of communication of this Ruling, or withi...
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DOLLAR INDUSTRIES LIMITED


(Authority for Advance Ruling, West Bengal | Feb 27, 2025)

Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Tax Act, 2017 or West Bengal Goods and Services Tax Act, 2017 (hereinafter collectively called ‘the GST Act’), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Tax Act, 2017, within a period of thirty days from the date of communication of this Ruling, or withi...
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MAHESHWARY ISPAT LIMITED


(Authority for Advance Ruling, West Bengal | Feb 27, 2025)

Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Tax Act,2017 or West Bengal Goods and Services Tax Act, 2017 (hereinafter collectively called ‘the GST Act’), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Tax Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within...
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WEBEL SUPPORT MULTIPURPOSE SERVICE COOPERATE SOCIE..


(Authority for Advance Ruling, West Bengal | Feb 27, 2025)

1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the WBGST Act. Further to...
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KOLAY PROPERTIES LTD.


(Authority for Advance Ruling, West Bengal | Feb 27, 2025)

Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Tax Act, 2017 or West Bengal Goods and Services Tax Act, 2017 (hereinafter collectively called ‘the GST Act’), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Tax Act, 2017, within a period of thirty days from the date of communication of this Ruling, or withi...
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MEGA FLEX PLASTICS LTD.


(Authority for Advance Ruling, West Bengal | Feb 27, 2025)

Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Tax Act, 2017 or West Bengal Goods and Services Tax Act, 2017 (hereinafter collectively called ‘the GST Act’), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Tax Act, 2017, within a period of thirty days from the date of communication of this Ruling, or withi...
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24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

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

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)