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1. The basic contention of the Petitioner is that the order impugned in the Appeal is beyond the show cause notice issued. The additional submissions of the present Petitioner and reliance placed by Petitioner in the case of Godrej & Boyce Mgd. Co. Ltd. vs. Union of India and others, 2021 (11) TMI 157 decided by this Court has not at all been dealt with by the appellate authority. Appellate authority failed to consider the case of the Petitioner that the order is beyond the scop...
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1. The Petitioner seeks direction against the Respondents to sanction refund for RS.17,45,941/- in terms of section 16(3)(b) of the IGST Act read with section 54 of the CGST Act and Rule 96 of the CGST Rules. 2. Mr.Shah, the learned counsel for the Petitioner submits that the Petitioner had never claimed higher draw back. Mistakenly suffix ‘A’ was included instead of ‘B’ but the draw back claimed was the same as the custom component. 3. The learned counsel reli...
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OM CONSTRUCTION COMPANY


(Authority for Advance Ruling, Karnataka | Apr 30, 2022)

M/s Om Construction Company, Arya Nivas, 4th Floor, No.7, 3rd Cross, Davidappa Layout, Veeranapalya, Bengaluru-560045, having GSTIN 29DRLPR4247F1ZA, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in form GST ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act and the KGST Act. 2. The applicant is a Proprietorship concern registered u...
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Assailing the common order dated 22.02.2021 passed by the learned Judge in the respective writ petition bearing Nos.12657, 15158, 14730, 12697, 15166, 15159, 12699 and 12760 of 2020, the appellants / TASMAC have come up with these intra-court appeals. 2.By the order impugned herein, the learned Judge, following the earlier order of this court in WP.(MD)No.10355 of 2020 dated 18.12.2020, allowed the writ petitions filed by the respondents herein as against the orders of the concerned Distr...
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The prayer sought for herein is for a Writ of Certiorari calling for the records leading to the issuance of order-in-original bearing reference DIN- 20220359XP0000666C44 dated 30.03.2022 by the respondent herein, and quash the same. 2. The petitioner is a dealer under the GST regime. He has availed Input Tax Credit (ITC) for the Financial Year 2017-18 and 2018-19 from December 2017 to March 2019. But, according to the Revenue, the ITC claimed by the petitioner was a wrong claim because, t...
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TRANSLOG DIRECT PRIVATE LIMITED.


(Authority for Advance Ruling, Tamilnadu | Apr 29, 2022)

Note: Any appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section |1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain pro...
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This petition is styled as public interest litigation. The averments in the petition read as under:- “1.I submit that I am the Petitioner herein and as such I am well acquainted with the facts of the case. I have not filed any writ petition for the same and similar relief arising out of the present writ. Further I submit that the present writ petition is filed only in the interest of the public at large and there is no personal interest in the present Public Interest Litigation and ...
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1. By this petition, petitioner challenges the order dated 9th July, 2021 passed by the learned CMM, Patiala House Courts whereby the bail granted to the petitioner vide order dated 23rd December, 2019 was cancelled by the learned CMM. Though in the prayer clause the petitioner has also sought quashing of the proceedings initiated by the respondent under Section 67/70 of Central Goods and Services Tax Act, 2017 (in short ‘CGST’) as also the release of the records seized from the v...
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SATYA DEV BOMMIREDDY


(Appellate Authority for Advance Ruling, Telangana | Apr 28, 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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2. By filing this petition under Article 226 of the Constitution of India, petitioners seek quashing of letter/intimation dated 09.02.2021 of the 1st respondent to the 3rd respondent invoking power under Section 83 of the Central Goods and Services Tax Act, 2017 (briefly referred to hereinafter as the ‘CGST Act’) provisionally attaching the bank account of the petitioners being Account No.05861050024509 maintained with the 3rd respondent. 3. Without entering into any contentio...
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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)).