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

  13,513 Results

ASHISH TRADING COMPANY vs. STATE OF U.P. & OTHERS


(Allahabad High Court | Dec 6, 2022)

Short Summary:
The court examined a dispute concerning the reversal of Input Tax Credit (ITC) under the GST Act, 2017, where the Assessing Authority rejected ITC claims due to the supplier's registration cancellatio..... Subscribe to Read more
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

SHRIRAM PISTONS AND RINGS LIMITED


(Authority for Advance Ruling, Uttar Pradesh | Dec 5, 2022)

1. M/s SHRIRAM PISTONS AND RINGS LIMITED, A-4 to A-7, B-8/1 & 2, B 9 & 10, Industrial Area III, Meerut Road, Ghaziabad- 201 003 (U.P.) (here in after referred to as the applicant) is a registered assessee under GST having GSTIN: 09AAACS0229G1ZN. 2. The applicant has submitted an application for Advance Ruling dated 08.09.2022 enclosing dully filled Form ARA-01 (the application form for Advance Ruling) along with annexure and attachments. The applicant in his application has sought....
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

PRAG INDUSTRIES (INDIA) PVT. LTD


(Authority for Advance Ruling, Uttar Pradesh | Dec 5, 2022)

1. M/s Prag Industries (India) Pvt. Ltd., a proprietor, is registered with GST vide GSTIN-09AABCP7647L1ZU under trade name M/s Prag Industries (India) Private Ltd bearing principal address at E-7, Talkatora Industrial Estate, Lucknow Uttar Pradesh-226011 (hereinafter referred as “the applicant”) and are manufacturers and suppliers of Railways locomotive parts. 2. The applicant has submitted application for Advance Ruling dated 06.09.2022 enclosing dully filled Form ARA-01 (the....
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
Short Summary:
The court dismissed the Public Interest Litigation seeking a writ of mandamus to exempt drugs for rare diseases from IGST, CGST, SGST, and Customs duties, holding that tax exemption is a policy decisi..... Subscribe to Read more
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

RATNAMBAR KAUSHIK vs. UNION OF INDIA


(Supreme Court | Dec 5, 2022)

Short Summary:
The Supreme Court allowed the petitioner’s special leave petition and granted bail, setting aside the High Court’s dismissal of the bail application under Section 439 Cr.P.C. The petitioner was ac..... Subscribe to Read more
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

SUNNY JAIN vs. THE UNION OF INDIA & OTHERS


(Delhi High Court | Dec 5, 2022)

Short Summary:
The court held that blocking the petitioner's Input Tax Credit (ITC) under Rule 86A of the CGST Rules due to alleged non-payment to the supplier is unlawful. Rule 86A permits blocking ITC only if it i..... Subscribe to Read more
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

KASTURBA HEALTH SOCIETY


(Appellate Authority for Advance Ruling, Maharashtra | Dec 5, 2022)

(Proceedings under Section 101 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) 1. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act. 2. The present appeal has ....
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
Short Summary:
The court disposed of a writ petition concerning interest liability under Section 50(1) of the CGST Act, relying on a prior judgment where the petitioner was directed to pay the admitted liability wit..... Subscribe to Read more
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
Short Summary:
The court quashed the cancellation order of the petitioner’s GST registration and the appellate order upholding cancellation, as the petitioner was not given an opportunity to reply to the show-caus..... Subscribe to Read more
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
Short Summary:
The court addressed a challenge to a show cause notice issued under Section 74 of the U.P. GST/CGST Act, 2017, based on a survey conducted in 2019. The petitioner argued that the assessing authority l..... Subscribe to Read more
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in


  Hide
13
Jun
S
M
T
W
T
F
S
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).