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  13,223 Results

ASTAGURU AUCTION HOUSE PRIVATE LIMITED


(Authority for Advance Ruling, Maharashtra | Mar 8, 2022)

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. ASTAGURU AUCTION HOUSE PRIVATE LIMITED the applicant, seeking an advance ruling in respect of the following questions. (i) The classification and HSN code of goods listed in table (as given in Annexure II of application as “Issue for Determ...
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The writ petition has been filed for a writ of Certioriarifed Mandamus calling for the records of the respondent in GSTIN: 33AAIFA8191NIZO/2017-2018 and quash the proceedings, dated 22.02.2021 as it is allegedly found incorrect, invalid and not in accordance with the provisions of the Act and further direct the respondent to pass an appropriate order after adjusting the eligible ITC available in Form GSTR-3B of the return filed for the month of March 2018. 2. The petitioner claims that it...
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2. Writ petitioner approached this Court with multiple reliefs:- (1) a. For issuance of an appropriate writ, order or directions, directing upon the respondents to show cause as to how and under what circumstances, order has been passed by the Respondent Department in Form GST DRC-07 (Annexure-12), levying tax, interest and penalty to the tune of ₹ 1,09,10,755.38/-, on the purported allegation of the petitioner having claimed excess ITC, without affording any opportunity of hearing to t...
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IONBOND COATINGS PVT. LTD.


(Authority for Advance Ruling, Maharashtra | Mar 8, 2022)

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. lonbond Coatings Pvt. Ltd. the applicant, seeking an advance ruling in respect of the following questions. 1. Whether the activities carried out by the applicant qualifies for job work in view of the section 2(68) of the CGST Act, 2017? 2. If...
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NILKAMAL LIMITED


(Authority for Advance Ruling, Maharashtra | Mar 8, 2022)

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. Nilkamal Limited the applicant, seeking an advance ruling in respect of the following questions. 1. Whether product poultry crate is falling under chapter 84, chapter heading- 8436, sub heading 843610 and Tariff item 84362900 as Poultry keep...
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The instant criminal misc. bail application has been submitted on behalf of the accused-petitioner Lakshya Agarwal, who is in custody in connection with case no. DGGI/INV/GST/2371/2021-Gr-B registered at DGGI for the offences under Sections 132 (1)(b), (C )(h), (L) read with Section (5) of CGST Act, 2017. Briefly stated the facts of the case are that the petitioner has been arrested in the aforesaid matter on 19.11.2021 by Intelligence Officer, Office of the Principal Commissioner, ADG, D...
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1. Present writ petition has been filed challenging the letter dated 07th December, 2020 issued under Section 83 of the CGST Act, 2017 whereby the Respondent has directed the Bankers to provisionally attach the bank accounts as well as immovable properties of the three Petitioners. Petitioners also seek directions to the Respondents to release/de-freeze the personal bank accounts as well as immovable properties of the Petitioners which were provisionally attached vide the impugned letter...
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1. Present writ petitions have been filed seeking directions to the Respondents to release/de-freeze the bank accounts of the Petitioners that had been provisionally attached by the Respondents vide orders dated 10th September, 2020 and 11th September, 2020. 2. On the last date of hearing, learned counsel for the Respondents had sought time to obtain instructions. 3. Today Mr. Harpreet Singh, learned standing counsel for the Respondent states that no fresh DRC-22 notices hav...
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1. Present writ petition has been filed challenging the letter dated 07th December, 2020 issued under Section 83 of the CGST Act, 2017 whereby the Respondent has directed the Bankers of the Petitioner to provisionally attach immovable property No.6, The Greens, Rajokari, Delhi-110038 in the name of the Petitioner. Petitioner also seeks directions to the Respondent to release/de-freeze the immovable property of the Petitioner that was provisionally attached vide the impugned letter. 2. On ...
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MRIGANKA SARKAR vs. UNION OF INDIA AND OTHERS


(Calcutta High Court | Mar 7, 2022)

The petitioner is aggrieved by the order passed by the Adjudicating Authority on 11th January, 2021 and the order passed by the Appellate Authority on 29th September, 2021 whereby the petitioner’s prayer for refund of the tax paid for the second time and penalty amount has been rejected. 2. The petitioner is a timber merchant. He was transporting logs on 8th January, 2021. The e-Way Bill was generated on 8th January 2021 around at 1.12 PM wherein the address details from where the g...
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20
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20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

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)).