Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

GST Case Laws


TaxReply Citation TAXREPLY
Court
High Court
State
Search by Related Tags
  OR

  OR

  OR
Date (From)
Date (To)
Name of Party
Text Search
Text Search option

  12,903 Results

SRAVANTI LAHIRI


(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...
Summarize this case by TaxGPT in
ORDER 1. This writ petition has been filed by the petitioner aggrieved of the order dated 09.01.2025 (Annexure No. 1) whereby the respondents have passed order in original and raised demand. 2. Submissions have been made that the petitioner has approached this Court by filling Writ-Tax No. 174 of 2024 against a show cause notice issued by the respondents wherein an interim order was granted by this Court and, therefore, the respondents were not justified in passing the order impugned ...
Summarize this case by TaxGPT in
ORDER 1. Heard Sri Sitaram Yadav, learned counsel appearing on behalf of the petitioner; Sri Abrar Ahmad, learned counsel appearing on behalf of respondent no.1; Sri Dhananjay Awasthi, learned counsel appearing on behalf of respondent nos.2, 3 and 5 and Sri R.V. Pandey, learned counsel appearing on behalf of respondent no.4. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by orders dated July 8, 2024 and October 30, 20...
Summarize this case by TaxGPT in
ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard Mr. Puneet Arun for the petitioner and Mr. Ravi Shanker Pandey, learned ACSC for the State-respondents. 2. By means of present petition, the petitioner is assailing the order dated 16.3.2021 passed by respondent no. 3 and the order dated 2.7.2022 passed by the respondent no. 4. 3. Learned counsel for the petitioner submits that the petitioner is a private limited company having GSTIN No. 09AAVCS0836Q2ZB and engaged i...
Summarize this case by TaxGPT in
ORDER HON’BLE PIYUSH AGRAWAL, J. 1. Heard Sri Suyash Agarwal, learned counsel for the petitioner and Sri R.S. Pandey, learned Additional Chief Standing Counsel for the State-respondents. 2. By means of instant writ petition, the following prayer has been made: "(i) Issue a writ, order or direction in the nature of Certiorari quashing the order dated 14.08.2023 passed by respondent no.1 in Appeal No.AD090423046221G Year 2022-23 under Section 129 (3) of the ...
Summarize this case by TaxGPT in
SANJIV KHANNA , CJI. Leave granted. 2. The fountainhead of legal controversy regarding the power to arrest under the Customs Act, 19621 and the Central Goods and Services Tax Act, 2017,2 stems from the decision of a three Judge Bench of this Court in Om Prakash and Another v. Union of India and Another. (2011) 14 SCC 1 Before this decision, offences under the Customs Act were treated as non-bailable and once arrested, the accused would be detained for a few months ...
Summarize this case by TaxGPT in
P. C. 1. The above Writ Petition challenges the Notification No. 9/2023 - Central Tax dated 31st March, 2023 and Notification No. 56/2023 – Central Tax dated 28th December, 2023 issued by Respondent No. 4 (Union of India) and Notification No. 9/2023- State Tax dated 24th May, 2023 and Notification No. 56/2023 dated 16th January, 2024 issued by Respondent No. 1 ( State of Maharashtra) exercising powers under Section 168A of the Central Goods and Services Tax Act, 2017 (CGST Act). Con...
Summarize this case by TaxGPT in
P.C. 1. The above Writ Petition challenges the Notification No. 9/2023-Central Tax dated 31st March, 2023 and Notification No. 56/2023 – Central Tax dated 28th December, 2023 issued by Respondent No.4 (Union of India) and Notification No. 9/2023-State Tax dated 24th May, 2023 and Notification No. 56/2023 dated 16th January, 2024 issued by Respondent No. 1 ( State of Maharashtra) exercising powers under Section 168A of the Central Goods and Services Tax Act, 2017 (CGST Act). Conseque...
Summarize this case by TaxGPT in
P. C. 1. The above Writ Petition challenges the Notification No. 9/2023-Central Tax dated 31st March, 2023 and Notification No. 56/2023 – Central Tax dated 28th December, 2023 issued by Respondent No.4 (Union of India) and Notification No. 9/2023-State Tax dated 24th May, 2023 and Notification No. 56/2023 dated 16th January, 2024 issued by Respondent No. 1 ( State of Maharashtra) exercising powers under Section 168A of the Central Goods and Services Tax Act, 2017 (CGST Act). Consequ...
Summarize this case by TaxGPT in
P.C. 1. The above Writ Petition challenges the Notification No. 9/2023-Central Tax dated 31st March, 2023 and Notification No. 56/2023-Central Tax dated 28th December, 2023 issued by Respondent No. 4 (Union of India) and Notification No. 9/2023-State Tax dated 24th May, 2023 and Notification No. 56/2023 dated 16th January, 2024 issued by Respondent No. 1 ( State of Maharashtra) exercising powers under Section 168A of the Central Goods and Services Tax Act, 2017 (CGST Act). Consequently, t...
Summarize this case by TaxGPT in


24
Apr
S
M
T
W
T
F
S
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)