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ORDER 1. Having heard Sri Ajay Kumar Kashyap, learned counsel for the petitioner and Sri Ankur Agarwal learned Standing Counsel for the respondents, it remains undisputed that the petitioner's registration under the UPGST Act, 2017 was cancelled on 4.10.2019 w.e.f. 24.9.2019. It is not the case of the revenue that the said registration has ever been revived or that the petitioner ever sought revival of that registration. 2. In view of the above, it does merit acceptance that the p...
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JUDGMENT ON BOARD PER RAMESH SINHA, CHIEF JUSTICE 1. Heard Mr. K.P. Amarnath Reddy, learned counsel for the petitioner, Mr. Ramakant Mishra, learned Deputy Solicitor General for the respondent No. 1, Mr. Shashank Thakur, learned Deputy Advocate General for the State/respondents No. 2 and 3 as well as Mr. Maneesh Sharma, learned counsel for the respondent No. 4. 2. The petitioner has prayed for the following relief(s): “(a) Issue a Writ of Mandamus or any other appropriat...
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ORDER 1. This petition has been filed by the petitioner aggrieved of the notice dated 4.8.2024 issued by respondent no.2/3. 2. Submissions have been made that the petitioner was issued show cause notice dated 30.07.2024 by the Assistant Commissioner (AE), CGST, Meerut in relation to the availment of ITC for effecting taxable as well as exempted supply wherein no separate record was allegedly maintained by the petitioner. However, subsequent thereto, impugned notice dated 04.08.2024 ha...
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(PER HON’BLE SRI JUSTICE, R. RAGHUNANDAN RAO) Heard Sri N. Govind Reddy, learned counsel appearing for the petitioner and learned Government Pleader for Commercial Tax, appearing for the respondents. 2. The petitioner, who is engaged in the business of setting up of Solar Power Plants, had been paying GST @ 5% of its turnover. As the rate of GST on the inputs, obtained by the petitioner, was higher than the GST rate of finished goods, the petitioner, invoking the provisions of S...
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ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE D.N.RAY) 1. Heard learned Advocate Mr. Parth Rachchh with learned Advocate Mr. Paresh M. Dave for the petitioners, and learned Advocate Mr. Param Shah for the respondents. 2. Rule returnable forthwith. Learned advocate Mr. Param V. Shah waives service of notice of rule on behalf of the respondent No. 3. With the consent of learned advocates for the respective parties, the matter is taken up for final hearing, as the issue involved is very...
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ORDER The challenge in the writ petition is to an order of assessment made in original and consequently to reimburse the sum of Rs. 56,445/- deducted from the petitioner's account. 2. The petitioner would submit that the petitioner had missed to file its return for the month of August, 2023 and an Order-in-Original was made by the respondent on 12.10.2023. The petitioner had also filed its returns for the month of August 2023 on 18.12.2023. However, a show cause notice dated 18.10...
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JUDGMENT Petitioner is a Government of Kerala undertaking, engaged in supply of goods and services and is a taxpayer under the Goods and Services Tax Act, 2017. By an order dated 08.12.2023, petitioner was imposed with a huge liability under Section 73 of the CGST/SGST Act. Challenging the aforesaid order, an appeal was preferred before the third respondent as Appeal No.244/GST/TVM/ADC-JC/2023-24. However, by Exhibit-P6 order, the said appeal was dismissed due to non-payment of the mandat...
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ORDER The present writ petition is filed challenging the impugned demand/ show cause notice dated 30.07.2024 on the premise that jurisdictional fact necessary for invoking Section 122 (1A) of the Central Goods and Services Tax Act, 2017, (hereinafter referred to as “CGST Act”) does not exist. 2. The learned counsel for the petitioner placed reliance upon Section 122 (1A) of the Act, which reads as under: “122. (1A) Any person who retains the benefit of a transact...
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ORDER 1. RULE. Learned APP waives service of rule for the respondent-State. 2. The present application is filed under Section 483 of the Bharatiya Nyaya Suraksha Sanhita, 2023 (for short “BNSS”) for successive regular bail in connection with Arrest Memo CBIC - DIN- 20240764WU0000222BB1 dtd. 20/07/2024 (F.No. GEXCOM/AE/INV/GST/392/2022- DC, (C.C. No.146143 of 2024 pending in the Court of Additional Chief Judicial Magistrate, Ahmedabad) 3. Learned Advocate appearing on b...
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ORDER Heard Mr. B.K. Mahajan, learned counsel for the petitioner. Also heard Mr. S. C. Keyal, learned Standing Counsel, GST for the respondent. 2. This writ petition is directed against the proceedings initiated against the petitioner vide Case No. DGGI/INT/INTL/1362/2024 under Section 132(1) (c) of the Central Goods and Services Tax, (CGST) Act, 2017 as well as the subsequent arrest of the petitioner who has been detained custody since 12.12.2024. 3. The learned counsel for the p...
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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)