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In this intra-court appeal, the appellant, being a mason / painting professional, having GST Registration in the State of Uttarakhand has assailed the order passed by the learned Single Judge in Writ Petition (M/S) No. 1553 of 2021, on dated 30.09.2021, on the ground that the writ petition is not maintainable in view of the fact that there is an alternative and efficacious remedy available to the petitioner/appellant under Section 107 of the Uttarakhand Goods and Services Tax Act, 2017 (herei....
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The petitioner has filed these Writ Petitions challenging the impugned assessment orders for the following assessment years. Sl. No. Writ Petition No. Assessment year Impugned order date Total Liability 1 W.P.(MD)No.11376/2022 2020-2021 31.01.2022 Rs.2,06,48,214/- ....
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1. The Present Report dated 28.01.2021 has been received from Applicant No. 2 i.e. the Director-General of Anti-Profiteering (DGAP) after a detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017 (Rules). The brief facts of the case are that the Standing Committee on Anti-profiteering, after being prima facie satisfied, had forwarded the complaint filed under Rule 128 of the CGST Rules, 2017 by Applicant No. 1 alleging profiteering by the Respondent....
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1. The present Report dated 21.12.2020 has been received from the Director General of Anti-Profiteering (DGAP), who has conducted a detailed investigation in respect of two applications filed by Applicant No.1 and Applicant No.2 under Rule 128 of the CGST Rules, 2017, alleging profiteering by the Respondent to supply of “Services by way of admission to exhibition of cinematography films”. 2. The DGAP in his report dated 31.12.2020 has inter alia, stated that:- (i) Applican....
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1. Paragraph no.12, 13 and 14 of the petition reads as under : 12. As regards, the unavailed cenvat credit on capital goods is concerned, the GST Consultant of the Petitioner filed the Form GST TRAN-1 on GST portal on 26th September 2017 vide ARN No.AA270917137289L. 13. Though the GST consultant had filed the TRAN-1 vide the above ARN, the Petitioner did not receive the CGST transitional credit in its electronic credit ledger. The Petitioner could not comprehend any error/technical gl....
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BOARD OF SECONDARY EDUCATION RAJASTHAN


(Authority for Advance Ruling, Rajasthan | Jun 17, 2022)

At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST 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 provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as bei....
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This Writ Petition has been filed for issuing a direction to the 1st respondent to consider the representation and petition, dated 27.04.2022 filed in FORM GST DRC-20 under Section 80 of the Tamil Nadu Goods and Services Tax Act, 2017 and permit the petitioner to pay the GST arrears as demanded in the demand notice, dated 27.03.2022 in 24 equal monthly instalments. 2. Earlier, the petitioner had received the arrears notice from the 1st respondent during March 2022 calling for the petition....
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1. The instant Report dated 30.03.2021 had been furnished by the Applicant No. 2, under Rule 133 (4) of the Central Goods & Services Tax (CGST) Rules, 2017 (Rules) in response to the National Anti-Profiteering Authority’s (Authority) IO No. 14/2020 dated 19.03.2020 which was passed to refer back to the Directorate General of Anti-Profiteering (DGAP) Report dated 16.09.2019. 2. Vide the Report dated 30.03.2021 the DGAP has made following submissions:- I. The Applica....
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This Writ Petition has been filed to quash the impugned notice passed by the first respondent in Reference No.220112200219020 dated 29.12.2021 and consequently, direct the respondents to restore the petitioner's GSTIN of registration No.33ADNPK9193QIZK dated 01.07.2017 by considering the petitioner's representation dated 02.05.2022. 2.The case of the petitioner is that the petitioner is the proprietor of one N.A.Lakshmi Erectors and he is a registered contractor. The Superintendin....
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SUNIL GIRI


(Authority for Advance Ruling, Rajasthan | Jun 16, 2022)

Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a refere....
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25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 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 May

☑ Monthly | GSTR-11

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