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

ORDER ARINDAM SINHA, ACJ. 1. The writ petition was moved on 6th September, 2024 by Mr. Padhy, learned advocate appearing on behalf of petitioner. Mr. Sahoo, learned advocate, Junior Standing Counsel appears on behalf of Central revenue and Mr. Mishra, learned advocate, Standing Counsel, for State revenue. 2. On behalf of petitioner it was earlier submitted, impugned is order dated 26th April, 2024 passed by the Assistant Commissioner, GST and Central Excise. It is an order, subjec...
Summarize this case by TaxGPT in

PANKAJ FOAM HOUSE vs. STATE OF U.P. AND OTHERS


(Allahabad High Court | Feb 24, 2025)

ORDER 1. This writ petition has been filed by the petitioner aggrieved of the order dated 29.09.2022 passed by Deputy Commissioner, SGST, Bijnor, U.P. 2. A prayed has been made to direct the respondents to issue or upload DRC-07 pursuant to the order dated 29.09.2022 for filing appeal under Section 107 of the UPGST Act, 2017. 3. When the matter came up before the Court on 20.01.2025, learned Standing Counsel was directed to complete his instructions on the aspect of nature of orde...
Summarize this case by TaxGPT in

VK CONSTRUCTIONS vs. UNION OF INDIA AND OTHERS


(Punjab and Haryana High Court | Feb 24, 2025)

ARUN PALLI, J. (ORAL) 1. The petitioner (VK Constructions) prays for a Certiorari, to quash the order dated 15.01.2025 (P-8), vide which, the Superintendent, Range 28, Kurukshetra Ward 4, Kurukshetra, (respondent No. 2), has rejected the application moved by it, for amendment of the Principal Place of Business, under Rule 9 (4) of the Central Goods and Services Tax Rules, 2017. For, the necessary address details were incomplete, and valid address was required to be provided by the assesse...
Summarize this case by TaxGPT in
JUDGMENT Heard both sides. 2. The petitioner is an exporter of pharmaceuticals and surgical goods. He paid a sum of Rs. 12,72,827/- towards IGST. The petitioner's case comes under what is known as Zero Rated Supply. The petitioner sought refund of the IGST account paid by him by invoking Section 16(3) of IGST Act read with Section 54 of the CGST Act read with Rule 96 of CGST Rules. The petitioner's request was not considered. Hence, this writ petition has been filed. 3. Th...
Summarize this case by TaxGPT in
JUDGMENT Heard both sides. 2.The writ petitioner is an exporter of goods known as “absorbent gauze roll”. The export was made on 26.09.2017. The goods were valued at Rs. 12,72,827/- and the writ petitioner paid a sum of Rs. 2,54,449/- towards Integrated Goods and Service Tax (IGST). The case of the writ petitioner is that the exports would come under what is known as zero rated supply and they are entitled to refund of the said IGST amount in terms of Sections 16 and 54 of...
Summarize this case by TaxGPT in
JUDGMENT Heard both sides. 2. The writ petitioner is an exporter of goods known as “activated carbonate” under 9 shipping bills. The petitioner had paid a sum of Rs. 25,84,277/- towards IGST. The petitioner's case comes under what is known as zero rated supply. The petitioner sought refund of the IGST account paid by him by invoking Section 16(3) of IGST Act read with Section 54 of the CGST Act read with Rule 96 of CGST Rules. The petitioner's request was rejected ...
Summarize this case by TaxGPT in
ORDER PER 1. This writ petition has been preferred seeking the following reliefs:- “a) Issue a writ of mandamus or any other writ, order or direction of like nature to the Respondents, directing the respondents to grant refund of Rs. 10,79,696/- to the Petitioner by passing a fresh FORM GST RFD-06. b) Issue a writ of mandamus or any other writ, order or direction in the nature thereof directing the Respondents declaring that …… c) Pass such further and othe...
Summarize this case by TaxGPT in
JUDGMENT Petitioner is a taxpayer under the Central Goods and Services Tax Act, 2017/State Goods and Services Tax Act, 2017 (for short, ‘the GST Act’). He is aggrieved by an order of determination under Section 73 of the GST Act, as well as the appellate order dated 19.06.2024, produced as Exhibit-P3 and Exhibit-P5 respectively. Petitioner has challenged the aforesaid orders by invoking the jurisdiction under Article 226 of the Constitution of India, as the Tribunal has not ye...
Summarize this case by TaxGPT in
ORDER Per M.S. Ramachandra Rao, C.J. 1. Petitioner is a Company incorporated under the Companies Act, 2013 on 19.02.2020. 2. An e-Tender was floated on 22.09.2021 by the Department of Health, Medical Education and Family Welfare, Government of Jharkhand for procurement of brochures, leaflets, books, souvenirs, for printing and supply. It was a rated contract for two years. Annexure-1 is the e-Tender. 3. Petitioner participated in the e-Tender and was declared a successful bidd...
Summarize this case by TaxGPT in

MADDI SEETHA DEVI.


(Appellate Authority for Advance Ruling, Telangana | Feb 20, 2025)

(Passed under Section 101 (1) of the Telangana Goods and Services Tax Act, 2017) PREAMBLE 1. In terms of Section 102 of the Telangana Goods and Services Tax Act, 2017 (TGST Act, 2017 or the Act), this Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer or the appellant within a...
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)