Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

GST Case Laws


TaxReply Citation TAXREPLY
Court
High Court
State
Search by Related Tags
  OR

  OR

  OR
Date (From)
Date (To)
Name of Party
Text Search

  13,275 Results

There is no representation on behalf of the petitioner for the last two occasions. Even today, there is no representation on behalf of the petitioner. 2. The short point that arises for consideration in the present Writ Petition is whether the petitioner is entitled to stall the recovery of interest payable on delayed payment of tax under Section 50 of CGST Act, 2017. Earlier the petitioner was issued with a notice dated 04.03.2020 bearing reference OC No.97 of 2020, whereby a sum of ₹ ...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
1. The present Report dated 04.03.2020 has been received from the 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. The brief facts of the present case are that the Applicant No.1 had filed an application stating that the Respondent had resorted to profiteering in respect of the supply of construction services related to the purchase of Flat No. 1201 in the project&...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

THE SINGARENI COLLIERIES COMPANY LIMITED


(Authority for Advance Ruling, Telangana | Apr 8, 2022)

1. M/s. The Singareni Collieries Company Limited, Head Office, Kothagudem Collieries, Kothagudem, Badradri, Telangana, 5071014 (36AAACT8873F1Z1) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

EUROFLEX TRANSMISSIONS (INDIA) PRIVATE LIMITED


(Authority for Advance Ruling, Telangana | Apr 8, 2022)

1. M/s. Euroflex Transmissions (India) Private Limited, Plot No.92, CIE Phase-II, Gandhinagar, Balanagar, Hyderabad, Medchal Malkajgiri, Telangana - 500 037 (36AAACE5313K1ZS) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any diss...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

SURESH BALKRISHNA JAJRA vs. UNION OF INDIA AND OTHERS


(Rajasthan High Court | Apr 8, 2022)

Heard. This petition has been filed by the petitioner seeking direction of exemption from personal appearance pursuant to summons issued to the petitioner under Section 70 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the Act of 2017’) issued by Respondent No. 3. Though jurisdiction of the authority is not under challenge, nor the order is alleged to be issued in exercise of any malice, in fact, against any particular authority, the ground of...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
1. Draft amendment is allowed. The necessary incorporation shall be carried out at the earliest. 2. By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs:- 8(A) Be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other writ, order or direction directing the respondent to initiate and complete the final assessment proceedings within a reasonable time period; (B) Be pleased to is...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
Heard the learned counsel on either side and perused the communication exchanged between the petitioner and the respondents and copies of Notification No.131 of 2016-Cus(N.T), dated 31.10.2016 as amended by Notification No.73 of 2017-Cus (N.T), dated 26.07.2017, Circular No.37 of 2018-Cus, dated -09.10.2018. 2. I have also perused the communication filed by the learned Senior Standing Counsel for the respondents, dated 14.12.2021 from the legal Section of the respondents, wherein, it has ...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
1. Issue notice. 1.1 Mr Satyakam accepts notice on behalf of the respondents. 2. With the consent of the counsel for the parties, the writ petition is taken up for hearing and final disposal, at this stage itself. 3. The singular grievance of the petitioner is that a rectification should be carried out with regard to the date of cancellation of its registration, as reflected in the common portal concerning form GST REG-16. It is the petitioner’s assertion, that the date in t...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

UTKARSH INDIA LIMITED


(Authority for Advance Ruling, West Bengal | Apr 7, 2022)

A person within the ambit of Section 100 (1) of the Central Goods and Services Tax Act, 2017 or West Bengal Goods and Services Tax Act, 2017 (hereinafter collectively called ‘the GST Act’), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Tax Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such furthe...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

ASHA AND OTHERS vs. STATE OF PUNJAB AND OTHER


(Punjab and Haryana High Court | Apr 7, 2022)

1. The petitioners seek grant of regular bail in proceedings initiated by Superintendent (Anti-Evasion) CGST, Commissionerate Ludhiana under Section 132 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the Act’) read with Section 20 of the Integrated Goods and Services Tax Act, 2017. 2. The allegations against the accused are to the effect that during the course of investigation, it was found that Shri Sunil Kumar son of Shri Sobha Ram is running a ...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in


21
May
S
M
T
W
T
F
S
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)).