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ORDER PER 1. The writ petitioner is aggrieved by the order dated 31 December 2024 passed by the Joint Commissioner in terms of which the statutory appeal has come to be dismissed consequent to a failure on the part of the petitioner to formally seek condonation of delay. 2. We find that undisputedly the appeal would fall within the larger period of limitation which stands constructed in terms of Section 107 (4) of the Central Goods and Services Tax Act, 2017 [‘CGST Act’]. ...
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JUDGMENT Dr. A. K. Jayasankaran Nambiar, J. This Writ Appeal is preferred by the petitioner in W.P.(C).No.3340 of 2025 aggrieved by the judgment dated 28.01.2025 of the learned Single Judge dismissing the writ petition. 2. Briefly stated, the facts necessary for disposal of this Writ Appeal are as follows: The appellant is a wholesale dealer in building materials and is registered as such under the Goods and Services Tax Act [hereinafter referred to as the “GST Act&rdquo...
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RASHID vs. UNION OF INDIA AND OTHERS


(Delhi High Court | Feb 11, 2025)

PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India seeking quashing of the Show Cause Notice [hereinafter “SCN”] dated 24th November, 2023 and the subsequent cancellation of the GST registration of the Petitioner dated 7th December, 2023. 3. This is the second round of SCNs being issued to the Petitioner. In the first round, a SCN was iss...
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PANJON LIMITED vs. COMMISSIONER CGST AND CENTRAL EXCISE


(Madhya Pradesh High Court | Feb 10, 2025)

Heard on the question admission and interim relief. 2. Learned Counsel for the petitioner submitted these petitions were initially filed by petitioners challenging common show cause notice dated 29.09.2023 issued under Section 74 of CGST Act, 2017. When the matter came up for hearing on 09.01.2025, learned counsel for respondent was supplied with copy of the petition alongwith annexures and was granted time to oppose admission and interim relief sought by the petitioners and the case was ...
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1. Learned counsel appearing for the petitioner submits that a show cause notice has been issued to the petitioner and on the basis of the said show cause notice an adjudication order was passed on 19.07.2024. 2. Learned counsel challenges the adjudication order on the following three grounds :- (i) That the adjudication order was passed without giving an opportunity of hearing. (ii) That the adjudication order was passed without granting opportunity to file written notes of reply...
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ORDER Hon’ble Alok Kumar Verma, J. Present Writ Petition under Article 226 of the Constitution of India has been filed with the following prayers : - “i) Issue a suitable writ, order or direction in the nature of certiorari calling the record of the case and quash the cancellation of GST Registration order dated 8.09.2023 (Annexure No. 3 to W.P) as petitioner is ready to pay all the balance tax, interest on it and late fee if any. ii) Issue a suitable writ, order o...
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ORDER PER: JUSTICE SUSHRUT ARVIND DHARMADHIKARI With the consent of parties, heard finally. The petitioner has filed the present under Article 226 of the Constitution of India for issuance of an appropriate writ, order or direction, directing the respondents to reimburse the extra GST amount paid @ 6% from 01.01.2022 to 24.01.2022. 02. The petitioner is a partnership firm registered under the provisions of Indian Partnership Act. The petitioner deals with various types of cons...
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ORDER 1. This petition has been filed by the petitioner under Article 226 of the Constitution of India seeking the following reliefs:- "(i) The present writ petition may kindly be allowed; (ii) The Respondent no. 3 may kindly be directed to give appeal effect of the order dated 11/01/2021 passed by the respondent no. 2 the appellate authority to consider the investment made by the petitioner in construction of building in the total investment in fixed capital assets and grant...
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MADHUSUDAN BANIK vs. STATE OF WEST BENGAL & OTHERS


(Calcutta High Court | Feb 10, 2025)

ORDER Learned counsel appearing for the petitioner relied on Sub-Section 9 of Section 107 of the GST Act, 2017 and submits that the Appellate authority must grant three (03) adjournments and give proper opportunity of hearing and relies on Section 107 of the GST Act. Section 107(9) of the ST Act is reproduced hereinbelow:- “Section 107 (9) The Appellate Authority may, if sufficient cause is shown at any stage of hearing of an appeal, grant time to the parties or any of them ...
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GEM GRANITES vs. THE STATE TAX OFFICER & OTHERS


(Madras High Court | Feb 10, 2025)

ORDER This writ petition has been filed challenging the impugned order dated 30.08.2024 passed by the 1st respondent. 2. Ms.Amirta Poonkodi Dinakaran, learned Government Advocate, takes notice on behalf of the respondents. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 3. When the matter was taken up for hearing, the learned counsel for the petitioner would submit that though he had sought for larger relief in this petitio...
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25
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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)