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TUKARAM PUNDALIK BORADE


(Appellate Authority for Advance Ruling, Maharashtra | Apr 1, 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. The 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 [herein...
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NAGPUR WASTE WATER MANAGEMENT PVT. LTD.


(Appellate Authority for Advance Ruling, Maharashtra | Apr 1, 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. The 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 [h...
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SWASTIK INTERNATIONAL vs. UNION OF INDIA


(Gujarat High Court | Apr 1, 2022)

1 By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: “A. Your Lordships may be pleased to admit this petition; B. Your Lordships may be pleased to allow this petition; C. Your Lordships may be pleased to issue writ of mandamus or any other appropriate writ directing the respondent authorities to immediately sanction the refund of IGST aggregating to ₹ 5,81,199/- paid in regard to the goods (Agro...
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The petitioner has challenged the impugned order dated 02.02.2021, passed by the respondent seeking to deny the input tax credit of ₹ 17,60,473/-. It is the case of the petitioner that the petitioner's predecessor was a partnership firm and unfortunately, one of the partners, namely, S.Sridharan met with an accident and died on 07.03.2017. Under these circumstances, the legal heirs of the deceased partner, namely, S.Deepa and S.Naveen were added as partners into the partnership firm and...
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By this common order, both Writ Petitions are being disposed. 2. W.P.No.27365 of 2021 has been filed for issuance of a Writ of Certiorari, to call for the records relating to the impugned order dated 16.10.2019 of the first respondent bearing Reference No.ZA331019054504S and quash the same as being without jurisdiction and authority of law and contrary to the principles of natural justice. 3. By the order dated 16.10.2019 impugned in W.P.No.27365 of 2021, the petitioner's GST regi...
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RP EXIM vs. THE PRINCIPAL COMMISSIONER OF CUSTOMS


(Gujarat High Court | Apr 1, 2022)

1 Since the issues raised in all the captioned writ applications are the same, those were taken up for hearing analogously and are being disposed of by this common order. 2 For the sake of convenience, the Special Civil Application NO.6752 of 2020 is treated as the lead matter. 3 By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: “A. Your Lordships may be pleased to admit this petition; B. You...
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1. Heard Shri Aloke Kumar, learned counsel for the petitioner and learned Standing Counsel. 2. Present petition has been filed against the order dated 7.10.2021 passed by the First Appeal Authority whereby that authority has confirmed the order dated 6.9.2021 passed by respondent no.2/Assistant Commissioner (Mobile Squad) Unit 10 Commercial Tax, Agra, under Integrated Goods and Services Tax Act 2017 (hereinafter referred to as the IGST Act) read with Section 20 of the Central Goods and Se...
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1. Leave granted. 2. This appeal challenges the order dated 24.03.2021 passed by the High Court of Punjab and Haryana at Chandigarh in CRM-M No.8190 of 2021 (Q&M). 3. The appellant was taken in custody on 25.12.2020 in connection with crime registered pursuant to complaint dated 24.02.2021 for the offences punishable under Sections 132/134 of the Central Goods and Services Tax, 2017 in the Court of Chief Judicial Magistrate, Panipat. 4. The application seeking bail in terms of...
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This intra Court appeal is directed against the order dated 26.09.2019 passed in W.P.No.21494/2019 whereby the writ petition filed by the respondent herein has been allowed setting aside the Annexures-D and E dated 27.08.2018 and 17.10.2018 respectively issued by the office of the Commissioner of Central Tax. 2. The appellants having invoked Section 83 of the Central and Service Tax Act, 2017 [‘Act’ for shot] by issuing provisional attachment notice dated 30.03.2019 [Annexure-...
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DEVENDRAN COAL INTERNATIONAL PRIVATE LIMITED


(Authority for Advance Ruling, Tamilnadu | Mar 31, 2022)

DEVENDRAN COAL INTERNATIONAL PRIVATE LIMITED, 4-4A, Periyasamy Road East, RS Puram, Coimbatore-641002 (hereinafter called the Applicant) are registered under GST with GSTIN 33AABCD3577F1ZZ. The applicant has sought Advance Ruling on the following questions:- 1. Whether we are liable to discharge tax liability at 18% on coal handling and Distribution charges collected in respect of supply of coal handling and distribution services rendered as per a work order issued by the customer su...
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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)).