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ORDER HON'BLE PANKAJ BHATIA, J. 1. Heard learned counsel for the petitioner and learned Standing Counsel for the State. 2. Present petition has been filed by the petitioner challenging the orders dated 11.11.2024 & 23.11.2024 whereby the appeals preferred by the petitioner under the provisions of the GST Act were dismissed as being beyond limitation as prescribed under Section 107 of GST Act. 3. Contention of learned counsel for the petitioner is that an...
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ORAL ORDER In this petition, the petitioner seeks the following reliefs: “i. Issue a writ, order or direction in the nature of mandamus directing the Respondent No. 1 to unblock the Electronic Credit Ledger of the Petitioner. ii. Issue a writ, order or direction in the nature of certiorari quashing the letter (Annexure-B) dated 20.12.2024 issued by the Respondent No. 2. iii. Issue any other writ order or direction, which this Hon’ble Court may deem fit and proper u...
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ARUN DIBRUWAL vs. UNION OF INDIA & OTHERS


(Gauhati High Court | Apr 9, 2025)

ORDER 1. Heard Mr. A. Khanikar, learned counsel for the petitioner and Mr. S. C. Keyal, learned Standing Counsel, CGST for all the respondents. 2. It is the case of the petitioner that he has been carrying out his business under the name & style, “Arun Dibrual”. He is an Assesee registered under the Central Goods and Services Tax (CGST) Act, 2017/Assam Goods and Services Tax (AGST) Act, 2017 bearing registration No.: 18ABCFA2321F1Z1. Because of non-filing of GST return...
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ORDER PER 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner-Bajrang Iron Store through its proprietor Bajrang Kumar Aggarwal under Article 226 and 227 of the Constitution of India, inter alia, assailing the impugned Order-in-Original dated 3rd December 2024, 24th January, 2025 and 1st February, 2025 (hereinafter, ‘impugned orders’) and Show Cause Notice dated 24th July 2024, 25th July 2024 and 3rd August 2024 (herei...
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PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. CM APPL. 21170/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 4576/2025 & CM APPLs. 21169/2025 (for directions) 3. The present petition has been filed by the Petitioner-Vallabh Textiles under Article 226 of the Constitution of India inter alia seeking setting aside of the orders dated 20th January, 2025 and 29th January, 2025 and 1st Feb...
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KRISHNAMOHAN VISHVKARAMA vs. UNOIN OF INDIA & OTHERS


(Allahabad High Court | Apr 9, 2025)

ORDER HON'BLE MANISH MATHUR, J. 1. Heard learned counsel for applicant and Mr. Digvijay Nath Dubey, learned counsel for Directorate General of GST Intelligence- opposite party and perused the record. 2. This first bail application has been filed with regard to Complaint Case No.2553 of 2025, DGGI Case No.DGGI/INV/GST/3169/2024-GR-H, under Section 132(1)(b) and (c) CGST Act 2017, P.S. DGGI, District Lucknow. 3. As per contents of complaint filed under Sections 210 and 223 (...
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COMMON ORDER Since the issue involved and the relief sought in both these Writ Petitions are identical in nature, the same were heard together and are disposed of vide this common order. 2. Challenging the impugned Show Cause Notices dated 18.02.2025 passed by the first respondent under Rule 100(2) and 142(1) (a) of CGST Act and also for consequential direction to the respondents to Unblock the negatively blocked Input Tax Credit. 3. It is submitted by the learned counsel for the ...
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PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner-Mr. Sunil Gulati under Article 226 and 227 of the Constitution of India, inter alia, assailing the impugned Order-in-Original bearing no. 26/RK/ADC/CGST/DSC/2024-25 dated 16th January, 2025 (hereinafter, ‘impugned order’) by which the Central Goods and Service Tax Department (hereinafter, ‘CGST Department’) has imposed a penal...
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ORDER The Court made the following Order :  ( Per Hon’ble Sri Justice R. Raghunandan Rao ) The petitioner was served with an assessment order, in FORM GST DRC – 07, dated 29.07.2024, passed by the 5th respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”], for the tax period 2017-2018 to 2023-2024. This assessment order of the 5th respondent has been challenged by the petitioner in this Writ Petition. 2. This assessment or...
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P. C. 1. The above Writ Petition is filed seeking a declaration that the development rights under a revenue sharing arrangement are not a “supply” of services, leivable to GST under Section 7 read with Section 9 of the CGST Act and the transfer and development rights as “sale of land” are beyond the scheme of taxation under the GST Laws in terms of Articles 246 and 246A of the Constitution and under Section 7 read with Section 9 and Schedule III of the CGST Act. Th...
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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)