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KPC PROJECTS LTD.


(Authority for Advance Ruling, Maharashtra | May 4, 2022)

Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The Present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively) by M/s. KPC Projects Ltd., the applicant, seeking an advance ruling in respect of the following questions. 1. In view of the constr...
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1. Heard Ms. Pooja Talwar, learned counsel for the assessee and learned Standing Counsel for the revenue. 2. Challenge has been raised to the order passed by the Additional Commissioner, Grade-2 (Appeal), Commercial Tax, Sonbhadra dated 12.10.2021 in Appeal No. GST - 47 of 2021 for the period 2019-20. By that order, that Appeal Authority has rejected as time barred the appeal filed by the petitioner against the order dated 28.02.2019, passed by the Proper Officer, cancelling the petitione...
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1. Petitioner by this writ petition has challenged the impugned order dated 02.02.2022 passed by appropriate authority under Section 73(9) of Chhattisgarh Goods and Services Tax Act, 2017, making demand under the “DRC-07”. 2. Mr. Bhishma Ahluwalia, learned counsel for petitioner would submit that the petitioner is engaged in the business of manufacturer of iron and steel goods, avails the facilities of Input Tax Credit (ITC) under the CGST/ SGST laws. Petitioner is continuousl...
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Heard learned counsel for the petitioner, Sri Digvijay Nath Dubey, learned counsel representing the respondent No. 1 and Sri Sanjay Sarin, learned Additional Chief Standing Counsel representing the respondent No. 2. Admittedly, against the order which is under challenge in this writ petition, a statutory remedy of appeal under Section 107 of U.P. Goods and Service Tax Act, 2017 is available and as such, submission of learned counsel for the respondents is that this writ petition ought not...
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This petition has been filed for, in effect, modification of an order dated December 7, 2021 as subsequently altered by an order of March 23, 2022 in WP (C) No.344 of 2021. 2. This may be a case of the petitioner herein having cried wolf without justifiable cause in the past for the petitioner’s more worthy subsequent plea to be somewhat diluted by the previous conduct. By the order dated December 7, 2021, the petitioning assessee was permitted to pay the entire outstanding amount o...
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ASHOKA BUILDCON LTD. vs. UNION OF INDIA


(Bombay High Court | May 2, 2022)

P.C. : In all these matters, the Petitioners, either could not file TRAN-1 Form because of the technical glitches and/or the request for amendment/revision/modification of TRAN- 1 Form was not allowed. 2. The submissions were made by the Learned Counsel for the Petitioners relying on the judgment of the Division Bench of this Court in the case of Heritage Lifestyles Developers Pvt. Ltd. v. Union of India & Ors. [2020 SCC OnLine Bom 2397 = 2020 (43) G.S.T.L. 33 (Bom.)] that h...
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MEL TRAINING AND ASSESSMENT LIMITED


(Authority for Advance Ruling, Uttar Pradesh | May 2, 2022)

ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER SECTION 98 (4) OF THE UPGST ACT, 2017 1. M/s MEL Training and Assessment Limited , 03/294, Ground Floor, Vastu Khand-3, Gomti Nagar, Lucknow- 226010 (here in after referred to as the applicant) is a registered assessee under GST having GSTN: 09AAFCA8287M2ZW. 2. The applicant has submitted as under- (i) the applicant is engaged in the business of providing exam, certification and other allied services including various typ...
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MSN INSULATIONS vs. UNION OF INDIA AND OTHERS


(Rajasthan High Court | May 2, 2022)

Heard. By this petition, the petitioner has assailed legality and validity of show cause notice for cancellation of registration passed on 06.04.2022. Apart from raising factual issues with regard to justification for exercise of power, one of the main submission of learned counsel for the petitioner is that the power to suspend registration during the pendency of proceedings for cancellation of registration, as envisaged under Section 29 of the Central Goods and Services Tax Act, 201...
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ROYAL CARBON BLACK PRIVATE LIMITED


(Appellate Authority for Advance Ruling, Maharashtra | May 2, 2022)

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. Present appeal has been filed under Section 100 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [here...
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1. Petitioner is seeking declaration that the adjudication proceedings in relation to the impugned show cause notices dated 07.11.2007, 16.10.2008, 24.09.2009 and 23.04.2010 are not maintainable due to inordinate delay of over 13 years and quash the said notices. 2. The learned counsel for the Petitioner submits that the Petitioner immediately on receipt of the show cause notices, filed its reply to the same. Respondents did not take further action pursuant to the show cause notices. Peti...
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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)).