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  12,903 Results

SHILPKAL BUILDCON vs. COMMISSIONER OF CGST AND OTHERS


(Madhya Pradesh High Court | Feb 10, 2025)

ORDER PER: JUSTICE SANJEEV SACHDEVA 1. Petitioner impugns show cause notice dated 11.10.2023, whereby show cause notice was issued to the petitioner for cancellation of GST registration. Petitioner also impugns order dated 12.01.2024, whereby the registration of the petitioner has been cancelled. Further petitioner impugns order dated 02.04.2024, whereby the application for revocation of cancellation was dismissed. 2. Petitioner is in the business of construction of buildings and ...
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INDUS TOWERS LTD vs. THE UNION OF INDIA & OTHERS


(Bombay High Court | Feb 10, 2025)

P.C. 1. The above Writ Petition is filed seeking the following reliefs:- “(a) that this Hon’ble Court be pleased to issue a Writ of Certiorari and/or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Notice having File No. GEXCOM/SCN/GST/4288/2024-CGST-RANGE-2-DIV-4-COMMRTE-DAMAN/500 for AY 2019-20 dated 17.01.2025 seeking to recover tax arrears of an amount of R...
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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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COMMON ORDER Heard Mr.N.V.Balaji, learned counsel appearing for the petitioner and Mr.M.Venkateshwaran, learned Special Government Pleader (Taxes) who takes notice on behalf of the respondents. With consent, the main Writ Petitions are taken up for final disposal at the stage of admission itself. 2. The challenge in W.P.No.4003 of 2025 is to the order passed first respondent under Section 161 of the Tamil Nadu Goods and Service Tax Act, 2017 /Central Goods and Service Tax Act, 20...
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ORDER 1. This writ petition has been preferred seeking the following reliefs:- “(a) issue an appropriate writ, order, or direction in the nature of Certiorari to quash, and set aside the summons dated 16.01.2025 & 23.01.2025, issued by the Proper officer attached to the office of Respondent, directing the petitioner to appear and submit documents that have already been submitted to both the DGGI and the State Authority; as violative of Section 6 of the CGST Act; (b) issu...
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BINOY KOLAY vs. SENIOR JOINT COMMISSIONER & OTHERS


(Calcutta High Court | Feb 7, 2025)

ORDER Report filed by the respondent authorities is kept with the record. Learned Counsel appearing for the petitioner submits that the petitioner was served with an order for the period 2017-2018 on 30th of March, 2023 against which an appeal was preferred by the petitioner and the appellate authority rejected the appeal on the ground of limitation. In the meantime, a second adjudication order was passed by the authorities for the self same period. Learned Counsel prays for quash...
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NEW KING PLUS INDUSTRIES vs. UNION TERRITORY OF J&K AND OTHERS


(Jammu and Kashmir High Court | Feb 7, 2025)

ORDER PER 01. Impugned in this petition filed by the petitioner under Article 226 of the Constitution of India, the petitioner seeks to challenge an order bearing No. 2039-43/GS-17/DCST/APPLI/K dated 29th November, 2024 and order dated 17th November, 2023, passed by the respondent No. 3, including a show cause notice dated 7th June, 2023, issued by the respondent No. 3. 02. The impugned orders are challenged by the petitioner primarily on the ground that the impugned show cause notice...
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ORDER The present writ petition is filed challenging the impugned order of provisional attachment of property under Section 83 of the CGST Act, 2017 vide FORM GST DRC-22 dated 13.02.2024, on the premise that it suffers from manifest arbitrariness and in excess of the respondent's jurisdiction under Section 83 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “the Act” or “the CGST Act”). 2. Brief Facts: 2.1. The petitioner is a...
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SANDEEP MOUDGIL, J (ORAL) 1. Relief Sought This petition has been filed under Section 483 of the BNSS for grant of regular bail in case No. INT/INTL/41/2024-Gr F-O/o ADGDGGI-ZU-Ludhiana registered under Section 132 of the Punjab Goods and Services Tax Act, 2017 at Directorate General of GST Intelligence, Zonal Unit, Ludhiana Punjab. 2. Contentions On behalf of the petitioner Learned Senior counsel for the petitioner has argued that under the special Act i.e. the Punjab Goo...
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JUDGMENT DHARMESH SHARMA, J. 1. These batch of petitions emanate from the orders handed down by the Appellate Authority, wherein the Appellate Authority has negated the stand of the petitioners thereby dismissing their appeals on the ground of limitation as per Section 107 of the Central and Goods Services Tax Act, 2017 [CGST Act]. The petitioners also seek the quashing of the Show Cause Notices [SCN] issued to them by the respondents and the restoration of their r...
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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)