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GURU KIRPA STEELS vs. STATE OF PUNJAB AND ANOTHER


(Punjab and Haryana High Court | Apr 7, 2025)

SUDEEPTI SHARMA, J. 1. The present writ petition is filed with the following prayers:- (i) For issuance of a writ in the nature of mandamus, directing the respondents not to proceed with the recovery proceedings initiated through the notice for recovery of demand dated 13.02.2025, which demands payment of tax, interest and penalty despite non-constitution of GST Tribunal and the payment of requisite pre-deposit by the petitioner in terms of Section 112 (8) and in violation of Circular...
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ORDER HON'BLE PANKAJ BHATIA, J. 1. Heard learned Counsel for the petitioner as well as learned Standing Counsel. 2. The present petition has been filed challenging the order dated 30.08.2024 whereby, the appeal was dismissed as being beyond limitation, recording the reasoning as "delay in submission of appeal." 3. The submission of the Counsel for the petitioner is that an order came to be passed against the petitioner on 21.07.2022. 4. Admittedly the petitio...
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MAA DURGA AUTO SALES vs. STATE OF U.P. AND OTHERS


(Allahabad High Court | Apr 7, 2025)

ORDER 1. This writ petition is directed against the undated demand order (Annexure-1 to the writ petition) issued by the Assistant Commissioner, State Tax, Sector-5, Prayagraj under Section 73 of the Goods and Services Tax Act, 2017. 2. Learned counsel with reference to judgment in M/s Hari Shanker Transport Vs. Commissioner of Commercial Tax U.P. : Writ Tax No.606 of 2025, decided on 11.03.2025, made submissions that the order impugned does not fulfill the requirement of Se...
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ORDER HON'BLE PANKAJ BHATIA, J. 1. Heard Sri R. Krishnan assisted by Sri Veer Bahadur Lal Srivastav and Shri Vinay Singh the counsel for the petitioner and Sri Dipak Seth, the counsel for the respondents. 2. The present petition has been filed challenging an order dated 28.10.2024 passed in Appeal preferred by the petitioner being Appeal No.212 of 2024 whereby, the appeal came to be dismissed on the ground of non-deposit of mandatory pre-deposit in terms of the mandate of Sect...
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P. C. 1. Not on board. Mentioned. Taken on board. 2. Rule. Rule is made returnable forthwith. At the request of and with the consent of the learned Counsel for the parties, heard finally. 3. The Petition challenges the Order-in-Appeal No. SK/90/ Appeals-II/MC/2024-25 dated 21.06.2024 by which the Petitioner's Appeal before Respondent No. 2 was dismissed on the ground that the Petitioner did not produce documents to establish that the person signing the appeal is the authorised...
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RAJARSHI BHARADWAJ, J: 1. Learned Counsel appearing for the petitioner submits that the petitioner became a registered dealer under the West Bengal Goods and Services Tax Act, 2017, effective from July 1, 2017 and carried out business activities during the financial year 2017-18, procuring 11,876 MT of sugar and selling the entire stock by March 2018. However, due to significant financial losses in the financial year 2018-19, the petitioner ceased business operations in the State of West ...
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RASHID HUSAIN vs. STATE OF U.P. AND ANOTHER


(Allahabad High Court | Apr 5, 2025)

ORDER 1. Having heard Sri Ajay Kumar Kashyap, learned counsel for the petitioner and Sri Nimai Dass learned Standing Counsel for the respondents, it remains undisputed that the petitioner's registration under the UPGST Act, 2017 was cancelled on 09.12.2021 w.e.f. 30.11.2021. 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 pe...
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JUDGMENT The petitioner has approached this Court by the instant writ petition, preferred under Article 226 of the Constitution of India, on the premise that its GST Registration under the Central Goods and Services Tax [CGST] Act, 2017 has been cancelled by an Order dated 20.12.2023 pursuant to issuance of a Show Cause Notice dated 14.11.2023. The assail is made inter-alia on the grounds that the manner in which the GST Registration has been cancelled is arbitrary and the impugned Order ...
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ORDER 1. This petition is directed against order dated 11.09.2024 passed by respondent no.3 under Section 74(9) of the Uttar Pradesh Goods and Services Tax Act, 2017 (for short 'the Act') whereby a demand to the tune of Rs. 12,83,13,918/- has been raised for the Tax Period July 2017 - March 2018. 2. A show cause notice under Section 74 of the Act dated 22.02.2023 was issued to the petitioner which resulted in passing of the order dated 29.03.2023 under Section 74(9) of the Act...
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SHASHI CONTRACTORS vs. STATE OF U.P. AND ANOTHER


(Allahabad High Court | Apr 4, 2025)

ORDER 1. This writ petition is directed against order dated 25.04.2024 passed under Section 73(9) of the Goods and Services Tax Act, 2017 (for short 'the Act') for the tax period April 2018 to March 2019 wherein a demand to the tune of Rs. 3,20,852.68 has been created against the petitioner. 2. The petitioner was issued notice dated 21.11.2023 under Section 61 of the Act inter alia pointing out the discrepancies in the return after scrutiny. No response to the said n...
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24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

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)