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  13,527 Results

Short Summary:
The court allowed the writ petition challenging cancellation of GST registration and dismissal of the petitioner’s appeal for delay beyond the condonable period. Since the GST Tribunal has not been ..... Subscribe to Read more
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The court quashed the ex-parte assessment order and related demand issued under the GST Act due to non-compliance with the mandatory 30-day notice period prescribed by Section 73(8). The assessing off..... Subscribe to Read more
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ABHISHEK CONSTRUCTION vs. UNION OF INDIA & OTHERS


(Allahabad High Court | Dec 9, 2022)

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The court quashed the cancellation of the petitioner’s CGST registration appeal dismissal on grounds of delay, holding that the delay period should exclude the timeframe from March 15, 2020 to Febru..... Subscribe to Read more
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NATIONAL HIGHWAYS AUTHORITY OF INDIA


(Authority for Advance Ruling, Uttar Pradesh | Dec 8, 2022)

1. M/s NATIONAL HIGHWAYS AUTHORITY OF INDIA, 26, Bisalpur Road, Green Park, Bareilly, Uttar Pradesh-243006 (here in after referred to as the applicant) is a registered assessee under GST having GSTIN: 09LKNP06843E1DC. 2. The applicant has submitted an application for Advance Ruling dated 14.09.2022 enclosing dully filled Form ARA-01 (the application form for Advance Ruling) along with annexure and attachments. The applicant in his application has sought advance ruling on following questio....
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The court disposed of the writ petition concerning interest on delayed payment under Section 50(1) of the Central Goods and Services Tax Act, 2017, relying on earlier precedents where divergent bench ..... Subscribe to Read more
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The court allowed the writ petition, setting aside the impugned appellate and original orders that rejected the petitioner's refund claims totaling approximately Rs. 2.58 crores, along with prior refu..... Subscribe to Read more
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The court allowed the writ petition challenging the cancellation of GST registration and the rejection of the appeal on the ground of delay beyond the condonable period. Since the GST Tribunal under S..... Subscribe to Read more
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SHREE CONSTRUCTIONS


(Authority for Advance Ruling, Telangana | Dec 8, 2022)

[ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SECTION 98(4) OF THE TEALANGANA GOODS AND SERVICES TAX ACT, 2017.] ****** 1. M/s. Shree Constructions, 10-60/E, Shasthri Nagar, Near Razvi Chaman, Bommakal, Karimnagar, Telangana – 505 001 (36AJGPD3553L1Z5) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the....
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SHREE CONSTRUCTIONS


(Authority for Advance Ruling, Telangana | Dec 8, 2022)

[ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SECTION 98(4) OF THE TEALANGANA GOODS AND SERVICES TAX ACT, 2017.] ****** 1. M/s. Shree Constructions, 10-60/E, Shasthri Nagar, Near Razvi Chaman, Bommakal, Karimnagar, Telangana – 505 001 (36AJGPD3553L1Z5) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the....
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GOOD HANDS FACILITY MANAGEMENT SERVICES


(Authority for Advance Ruling, Tamilnadu | Dec 7, 2022)

1. Any appeal against this Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Rulings, Chennai under Sub-section (1) of Section 100 of Central Goods and Service Tax Act / Tamil Nadu Goods and Service Tax Act 2017 (“the Act” in short) within 30 days from the date on which the ruling sought to be appealed against is communicated. 2. In terms of Section 103(1) of the Act, this Advance ruling pronounced by the Authority under Chapter XV....
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13 Jun

☑ Monthly | GSTR-5

GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).