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SAHAJ CONSTRUCTION vs. UNION OF INDIA & OTHERS


(Karnataka High Court | Jan 21, 2025)

ORAL JUDGMENT (PER: HON'BLE MR JUSTICE S.SUNIL DUTT YADAV) The present appeal has been filed challenging the order of the learned Single Judge dated 01.10.2024 passed in W.P.No.200893/2024 which came to be dismissed. 2. Writ Petition was filed by the appellant/assessee calling in question the correctness of the Notification No. 09/2023 dated 31.03.2023. Appellant had also challenged the validity of the show cause notice dated 29.09.2023 and summary show cause notice dated 30.0...
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ORDER 1. Mr. Sridharan, learned senior advocate appears on behalf of petitioner and submits, in respect of tax period July, 2017 to March, 2018 there happened discrepancy between his client’s account and goods and services tax (GST) annual return. It was a discrepancy, of which his client became aware and pointed out to the taxing authorities. The discrepancy was also noticed in the audit directed by the Comptroller and Auditor General. 2. The jurisdictional officer sought for e...
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ORDER Heard Mrs. S. Muthuvenkatraman, learned counsel for the petitioner and Mrs. R. Suresh Kumar, learned Additional Government Pleader for the respondents. 2. This writ petition is filed challenging the assessment order dated 28.08.2024 for the assessment year 2019-2020 and the consequential proceedings in GST DRC 07 in Reference No. ZD3308242595940 dated 28.08.2024. 3. In view of the order passed by this Court in a batch of writ petitions in W.P.(MD) No.26481 of 2024 etc., batc...
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ORDER The challenge in the writ petition is to the assessment order of the year 2019-20. 2. The Primordial contention of the learned counsel for the petitioner is that neither the provisions of Section 74 of the Tamil Nadu Goods and Services Tax Act, 2017 (hereinafter referred to as “the Act”) which envisages a determination by the Assessing Officer of the proposal made under the show cause notice has been invoked, nor the circular issued by the Commissioner, State Tax, Co...
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ORDER Heard Mr.  R. Veeramanikandan, learned counsel for the petitioner and Mr. R. Gowrishankar, learned Central Government Standing Counsel for the respondents. 2. The present Writ Petition is filed challenging an order of cancellation of the registration of the petitioner on the premise that the statutory returns have not been filed for a continuous period of six months. 3. It is submitted by the learned counsel for the petitioner that returns have been filed and the approp...
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PUNEET ENTERPRISES vs. THE STATE OF MADHYA PRADESH AND OTHERS


(Madhya Pradesh High Court | Jan 21, 2025)

ORDER PER: JUSTICE SUSHRUT ARVIND DHARMADHIKARI Learned counsel for petitioner prays for issuance of writ of mandamus directing respondent No.2 to release the admitted liability towards the difference of GST amount of Rs. 1,67,000/- along with 18% rate of interest and to support of his contention, learned counsel for petitioner places reliance on an order Division Bench of this Court dated 12.12.2024 passed in WP No.39378 of 2024 wherein it is observed as under :- "With the c...
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AKASH SINGH vs. THE STATE OF WEST BENGAL & OTHERS


(Calcutta High Court | Jan 21, 2025)

ORDER ANIRUDDHA ROY, J. Affidavit-of-service, filed in court today, is taken on record. Mr. Himangshu Kumar Ray, learned Advocate appears for the petitioner. Mr. Subir Kumar Saha, learned Additional Government Pleader, appears for the State. Referring to a show cause notice dated January 14, 2023 annexure P-2 at page 32 to the writ petition, the petitioner submits that the show cause notice was served for cancellation of GST registration of the petitioner on the sole plea ...
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1. This intra court appeal by the writ petitioner is directed against the order passed by the learned Single Bench in WPA 22096 of 2023 dated 26.9.2023. 2. The appellant filed the writ petition praying for issuance of a Writ of Certiorari to quash the order passed by the respondent no.2 dated 5.6.2023 by which a summary order under Section 73 (9) of the CGST Act, 2017/WBGST Act, 2017 was passed specifying the amount of tax, interest and penalty payable by the appellant. The appellant also...
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ORDER The present writ petition is filed challenging the impugned Order in Original No.13 of 2024 dated 08.08.2024. 2. The petitioner is engaged in the business of providing vehicles on rental services such as buses, coaches, cars, trucks and other motor vehicles . The petitioner is registered under the Goods and Services Tax Act, 2017. The petitioner had filed its return in April 2020, however admittedly, the above return contained certain errors and the petitioner was unable to rect...
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JUDGMENT The challenge raised in this writ petition is against the determination of tax and other liabilities relating to the petitioner as per the provisions of section 73 of the Central Goods and Services Tax Act, 2017 (for short 'CGST Act'). 2. Petitioner claims to be engaged in the business of retail trading, leasing and wholesale trading. In order to carry on its business, petitioner claims to have constructed shopping malls. After filings its returns under the CGST Act f...
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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)