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  13,455 Results

LALIT GOYAL vs. UNION OF INDIA & ANOTHER


(Supreme Court | Aug 26, 2022)

Short Summary:
The Supreme Court, after hearing the parties and reviewing the materials, declined to interfere with the impugned order under its special leave jurisdiction (Article 136 of the Constitution). Conseque..... Subscribe to Read more
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ALLIED BLENDERS AND DISTILLERS PRIVATE LIMITED


(Appellate Authority for Advance Ruling, Telangana | Aug 26, 2022)

(Passed under Section 101 (1) of the Telangana Goods and Services Tax Act, 2017) Preamble 1. In terms of Section 102 of the Telangana Goods and Services Tax Act, 2017 (TGST Act, 2017 or the Act), this Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer or the applicant within a....
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DECCAN TRANSCON LEASING PRIVATE LIMITED,


(Appellate Authority for Advance Ruling, Telangana | Aug 26, 2022)

Preamble 1. In terms of Section 102 of the Telangana Goods and Services Tax Act, 2017 (TGST Act, 2017 or the Act), this Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer or the applicant within a period of six months from the date of the order. Provided that no rectification whic....
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The court dismissed the writ petition challenging the imposition of interest and penalty under the CGST Act, observing that the matter concerns tax assessment issues appropriately addressed through th..... Subscribe to Read more
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The court examined multiple writ petitions challenging denial of GST refund claims on exported electricity supplied under a cross-border power agreement. The authorities had rejected refund claims pri..... Subscribe to Read more
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SUPERNOVA ENGINEERS LIMITED vs. JOINT COMMISSIONER


(Gujarat High Court | Aug 26, 2022)

Short Summary:
The court set aside the appellate authority’s order rejecting a GST refund claim of approximately Rs.17.5 lakhs as time-barred. The petitioner’s refund application, filed on 02.05.2020, was origin..... Subscribe to Read more
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VADILAL INDUSTRIES LTD.


(Appellate Authority for Advance Ruling, Gujrat | Aug 26, 2022)

At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘CGST Act, 2017’ and the ‘GGST Act, 2017’) are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST ....
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ADARSH PLANT PROTECT LTD


(Appellate Authority for Advance Ruling, Gujrat | Aug 26, 2022)

At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘CGST Act, 2017’ and the ‘GGST Act, 2017’) are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST ....
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The court set aside an order cancelling a taxpayer’s registration, emphasizing that key procedural lapses occurred: the foundational letter prompting cancellation was not shared with the taxpayer, a..... Subscribe to Read more
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ARAFA TRADERS vs. STATE OF GUJARAT


(Gujarat High Court | Aug 25, 2022)

Short Summary:
The court quashed and set aside the appellate authority’s order confirming the confiscation of goods and conveyance under the GST Act, citing failure to consider the petitioner’s submissions, incl..... Subscribe to Read more
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10 Jun

☑ Monthly | GSTR-7

GSTR-7 for the m/o May 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o May 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Jun

☑ Monthly | GSTR-1

GSTR-1 for the m/o May 2025 (Monthly Taxpayers) - N.No. 83/2020.

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).