Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

GST Case Laws


TaxReply Citation TAXREPLY
Court
High Court
State
Search by Related Tags
  OR

  OR

  OR
Date (From)
Date (To)
Name of Party
Text Search
Text Search option

  12,922 Results

ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1.Heard learned advocate Mr. Apurva N Mehta for the petitioner and learned advocate Mr. C B Gupta for the respondents nos. 1 to 3. 2. By this petition under Article 227 of the Constitution of India, the petitioner has prayed for the following reliefs: “(B) Your Lordships may be pleased to issue a writ of Mandamus or a writ in the nature of Mandamus or any other appropriate Writ, Order or Direction quashing and se...
Summarize this case by TaxGPT in

ABDUL SALEEM vs. ASSISTANT COMMISSIONER & OTHERS


(Kerala High Court | Jan 16, 2025)

JUDGMENT Petitioner has been served with a show cause notice dated 16.10.2024 issued under Section 127 of the Central Goods and Services Tax Act, 2017 and the Kerala State Goods and Services Tax Act, 2017, alleging that investigation revealed that petitioner and another person had issued fake invoices without any underlying supply of goods using the GST registration of another entity for monetary benefits. It is also alleged that there was a conspiracy between petitioner and two other per...
Summarize this case by TaxGPT in
JUDGMENT Petitioner challenges Exhibit-P5 order issued under Section 74 of the Central Goods and Services Tax Act, 2017 (for short, ‘the Act’). 2. Petitioner is a company engaged in providing tour packages like breakfast cruises, lunch and dinner cruises through the back waters. Various specialised packages are also offered by the petitioner. While classifying the services, petitioner classified itself as a tour operator. However, a show cause notice was issued on 29.07.20...
Summarize this case by TaxGPT in
ORDER HON'BLE PANKAJ BHATIA, J. 1. Heard Shri Pranjal Shukla, learned counsel for the petitioner, learned Standing Counsel and perused the records produced by learned Standing Counsel in terms of the order passed by this Court on 20.12.2024. 2. By means of the present petition, the petitioner has challenged the order dated 04.12.2024 whereby the appeal preferred by the petitioner under Section 107 of GST Act was dismissed as being beyond limitation. The petitioner has also...
Summarize this case by TaxGPT in
RAJARSHI BHARADWAJ, J: 1. The present writ petition has been filed under Article 226 of the Constitution of India seeking judicial intervention to quash the impugned order passed by the appellate authority rejecting the petitioner’s appeal solely on the grounds of delay. The petitioner contends that it is a central public sector undertaking and that such rejection, without addressing the merits of the appeal, violates principles of natural justice and denies the petitioner a fair op...
Summarize this case by TaxGPT in
ORDER HON'BLE PANKAJ BHATIA, J. 1. Heard learned counsel for the parties and perused the record. 2. The present petition has been filed challenging the order dated 26.12.2023 passed under Section 73 of the GST Act as well as order dated 30.11.2024 whereby the appeal preferred by the petitioners was dismissed. 3. The submission of the counsel for the petitioners is that no separate dates were fixed for submission of reply and for hearing which is contrary to the circular. I...
Summarize this case by TaxGPT in
ORDER CM APPL. 2188/2025 (Exemption) Exemption allowed subject to just exceptions. The application stands disposed of. W.P.(C) 462/2025 1. The instant petition under Article 226 of the Constitution of India has been filed on behalf of the petitioner seeking the following reliefs: “a) Issue a writ of mandamus or any other appropriate writ, order, or direction to the Debt Recovery Tribunal-II, New Delhi, for expeditious adjudication of Securitisation Application (S...
Summarize this case by TaxGPT in
ORDER 1. Mr. A. Agarwal, learned advocate appears on behalf of petitioner and submits, impugned is order in original dated 7th April, 2022. He submits, his client came to know about the order upon intimation from the bank, who had received garnishee order. 2. On query he draws attention to paragraph 1 and sub- paragraph (F) in paragraph 3 to submit, no notice was had in the proceeding, culminating in the impugned order. He submits further, the demand of tax was duly paid as evident fr...
Summarize this case by TaxGPT in
ORDER 1. The writ petitioner has impugned the final order dated 18 August 2024 referable to Section 73 of the Central Goods and Services Tax Act, 2017 [“CGST Act”] and whereby the net tax payable as computed by the respondent appears to be based on a failure to reconcile the returns that were submitted. 2. When the writ petition was originally entertained, the petitioner had contended that prior to the passing of the final order, no notice had been served and that the same...
Summarize this case by TaxGPT in
ORDER CM APPL. 74875/2024 (Ex.) Allowed subject to all just exceptions. Application stands disposed of. W.P.(C) 17597/2024 1. The petitioner is aggrieved by the continued suspension of its Goods & Services Tax [“GST”] registration pursuant to the issuance of a Show Cause Notice [“SCN”] dated 04 October 2024. 2. The record would bear out that despite a detailed reply having been filed soon thereafter, and more particularly on 08 October 2024,...
Summarize this case by TaxGPT in


25
Apr
S
M
T
W
T
F
S
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)