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COMMON ORDER By this Common Order, all these Writ Petitions are being disposed of. 2. In W.P.No.6531 of 2022, the petitioner seeks for a Mandamus, to direct the first respondent to extend the benefit of proviso introduced under Rule 90(3) of the Central Goods and Services Tax (CGST) Rules, 2017 to exclude the number of days from the date of filing of refund claim to the date of issue of Deficiency Memo for the purpose of computation of limitation and also direct the first respondent t...
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ORDER PER: JUSTICE SUSHRUT ARVIND DHARMADHIKARI This writ petition under Article 226 of the Constitution of India read with Section 107 of Central GST ACT, 2017 and M.P. GST Act, 2017 has been filed assailing order dated 30/05/2024 passed by respondent No. 1 in Appeal No. 140/CGST/IND/APPL/2023-24, whereby the appellant filed by the petitioner stands dismissed as time barred. 2. Learned counsel for the petitioner submitted that the order in original was not uploaded on t...
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Learned counsel appearing for the petitioner submits that an order dated 23rd November, 2023 was passed on 19th December, 2023 in Form GST DRC 07, raising a demand of tax of Rs. 13,47,828/- along with 10 per cent penalty of Rs. 1,34,783/- totaling to Rs. 14,82,611/- (equally segregated under CGST and WBGST). Being aggrieved with the order, an appeal was preferred before the appellate authority being the respondent no.2. However, the appeal got rejected on the ground of limitation as the petit...
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COMMON ORDER These Writ Petitions have been filed seeking to quash the impugned orders passed by the respondent, dated 21.10.2024 and 12.09.2024, and further direct the respondent to re-do the assessment afresh after providing an opportunity of personal hearing to the petitioner as per the provisions of the GST Act, 2017. 2. Heard both sides. With the consent of both sides, this Writ Petition is disposed of at the admission stage itself. 3. According to the petitioner, they are en...
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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-01, dated 20.08.2024, passed by the 2nd respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2020-21 to 2023-24. This order has been challenged by the petitioner in the present writ petition. 2. This assessment order, in Form GST DRC-01, is challenged by t...
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ORDER The present writ petition has been filed, inter allia, challenging the order dated 28th December, 2023, passed by the appellate authority under Section 107 of the Central/West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the “said Act”), whereby the petitioner’s appeal had been rejected on the ground that the same was barred by limitation. The facts are incorrect and not in dispute. In connection with a proceeding Learned counsel appearing fo...
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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 vide Reference No.ZD371223002607P, dated 19.02.2024, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period from 2018-19 to 2020-21. This assessment order of the 1st respondent has been challenged by the petitioner in this Writ Petition. 2. Thi...
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ORDER PER: JUSTICE SUSHRUT ARVIND DHARMADHIKARI This writ petition under Article 226 of the Constitution of India read with Section 107 of Central GST ACt, 2017and M.P. GST Act, 2017 has been filed assailing order dated 30/05/2024 passed by respondent No.1 in Appeal No.139/CGST/IND/APPL/2023-24, whereby the appellant filed by the petitioner stands dismissed as time barred. 2. Learned counsel for the petitioner submitted that the order in original was not uploaded on the Common Por...
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ORDER This Writ Petition has been filed seeking to quash the impugned orders passed by the second respondent under Section 73 of CGST Act in Form GST DRC-07, bearing Ref No:ZD330824226262M, dated 25.08.2024 and consequentially, de-freeze the Bank Account No.276507305755555, maintained with the third respondent and restrain the respondents 1 and 2 from proceeding with any further recovery process pursuant to the above impugned order under Form GST DRC-07, bearing Ref No:ZD330824226262M, da...
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JUDGMENT DR. A.K. JAYASANKARAN NAMBIAR, J. The State, represented by the Joint Commissioner (Intelligence and Enforcement) and the Joint Commissioner, Tax Payer Services of the State GST Department are the appellants herein aggrieved by the judgment dated 28.01.2025 of the learned Single Judge in W.P.(C). No. 2911 of 2025. 2. The brief facts necessary for disposal of this writ appeal are as follows: The respondent herein had challenged Ext.P1 show cause notice that sought to i...
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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)