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NEEL KAMAL GERA.


(Authority for Advance Ruling, Rajasthan | Apr 23, 2025)

Note 1: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling, constituted under Section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. Note 2: At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provision....
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KAMAL COACH WORKS PVT LTD.


(Authority for Advance Ruling, Rajasthan | Apr 23, 2025)

Note 1: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling, constituted under Section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. Note 2: At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provision....
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The court quashed and set aside the impugned show-cause notice and cancellation order of GST registration, acknowledging that the petitioner failed to file returns but subsequently paid the outstandin..... Subscribe to Read more
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The court quashed and set aside the impugned show-cause notice and orders cancelling the petitioner’s GST registration due to non-filing of returns over six months. Although the petitioner failed to..... Subscribe to Read more
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The Court directed the respondent department to consider and decide the petitioner’s representation seeking settlement of an outstanding amount related to GST claims within eight weeks. The petition..... Subscribe to Read more
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The court set aside the impugned orders passed under Section 73 of the DGST/CGST Act, 2017, due to procedural lapses in issuing show cause notices (SCNs), specifically that the SCNs were uploaded in t..... Subscribe to Read more
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The court set aside the impugned orders issued under Section 73 of the GST Act against the transferor company (merged with the petitioner) relating to ITC claimed for April 2018 to March 2019, due to ..... Subscribe to Read more
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The court addressed a petition challenging a show cause notice and certain GST notifications under Article 226. The key issue involved the validity of notifications extending adjudication deadlines un..... Subscribe to Read more
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The court set aside the demand and penalty of Rs. 2.8 crores imposed on the petitioner relating to wrongful availment of Input Tax Credit (ITC) and non-payment of GST, due to procedural lapses includi..... Subscribe to Read more
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The court set aside the impugned order passed under Section 73 of the CGST Act, 2017, on the ground that the petitioner was not afforded a sufficient opportunity of personal hearing, violating the pri..... Subscribe to Read more
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10 Jun

☑ Monthly | GSTR-7

GSTR-7 for the m/o May 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o May 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Jun

☑ Monthly | GSTR-1

GSTR-1 for the m/o May 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 Jun

☑ Monthly | GSTR-5

GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 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 Jun

☑ Monthly | GSTR-11

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

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).