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ORDER An order in original dated 11.10.2023 is challenged on the ground that the petitioner did not have reasonable opportunity to contest the tax demand. 2. The petitioner is engaged in the business of purchase and sale of plastic scrap. According to the petitioner, a commercial vehicle was purchased for business purposes and Input Tax Credit (ITC) was availed in respect thereof. By asserting that the petitioner was unaware of proceedings culminating in the impugned order, the presen...
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ORDER By this writ petition, the petitioner seeks a direction for the release of attachment of the immovable properties bearing Survey Nos. 1305/4, 1305/4B, 1306/1B and 1306/2A2 are situated in Kamandoddi Village of Shoolagiri Taluk. 2. An order dated 30.05.2023 was issued against the petitioner by confirming the tax proposal pertaining to the discrepancy between the petitioner's GSTR 3B returns and the auto populated GSTR 2A. Such order was carried in appeal before the appellate ...
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ORDER An order dated 10.07.2023 is challenged in this writ petition on the ground that the petitioner was not provided a reasonable opportunity to contest the tax demand on merits. 2. The petitioner states that he is engaged in the business of trading in groceries and allied products. The petitioner asserts that he is not conversant with GST compliances and had engaged a consultant for such purpose. Since the consultant did not inform the petitioner about proceedings culminating in th...
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JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner seeks a direction to the Respondents granting refund besides interest for the delayed refund. 2. As per the Petitioner, the application seeking refund is still pending and has not been disposed of. The refund pertains to the period August 2020 to January 2021, amounting to Rs. 44,94,004/-. 3. Since the application seeking refund is still pending, the petition is disposed of, directing the proper Officer to consider the applica...
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ORDER An order dated 16.08.2023 is assailed on the ground of breach of principles of natural justice. 2. The petitioner is a registered person under applicable GST enactments. The petitioner asserts that the show cause notice and impugned order were uploaded on the “View Additional Notices and Orders” tab on the GST portal. It is further stated that the petitioner was unaware of proceedings because the notice and orders were not communicated to the petitioner through any o...
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ORDER An order dated 13.11.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. The petitioner submits that he was unaware of proceedings culminating in the order impugned herein because such order was not communicated through any mode other than uploading on the GST portal. 2. Learned counsel for the petitioner submits that the tax proposal pertains to the difference between the petitioner's GSTR 3B returns ...
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INDIAN ROCKS vs. THE STATE TAX OFFICER CHENNAI


(Madras High Court | Apr 23, 2024)

ORDER An order dated 31.10.2023 is challenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. The petitioner was engaged in the business of trading of granite, sand stones and allied products. The petitioner states that the GST registration was cancelled with effect from 31.05.2021. As a consequence, the petitioner asserts that he was unaware of proceedings culminating in the order impugned here in. 3. Learned counsel...
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COMMON ORDER In these three writ petitions, the petitioner assails separate orders dated 10.11.2023 pertaining to three different assessment periods. The petitioner asserts that he is engaged in the business of providing goods transport agency services, which are with in the reverse charge mechanism as per sub-section (3) of Section 9 of applicable GST enactments. Since the notices and the impugned order were uploaded on the GST portal, but not communicated through any other mode, the pet...
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ORDER An order in original dated 28.04.2023 is challenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. The petitioner asserts that the show cause notice and impugned order were uploaded on the GST portal, but not communicated to the petitioner through any other mode. Consequently, it is stated that the petitioner was unaware of these proceedings until he was informed by the respondents about alleged arrears relating to...
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JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner seeks a direction to the Respondents granting refund besides interest for the delayed refund. 2. As per the Petitioner, the application seeking refund is still pending and has not been disposed of. The refund pertains to the period June 2020 to November 2021, amounting to Rs. 2,74,37,701/-. 3. Since the application seeking refund is still pending, the petition is disposed of, directing the proper Officer to consider the applic...
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13
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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)).