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TECSIDEL INDIA PRIVATE LIMITED


(Authority for Advance Ruling, Gujrat | Mar 7, 2022)

M/s. Tecsidel India Private Limited (hereinafter referred to as Tecsidel for the sake of brevity) submits that it is primarily engaged in the development and integration of advanced information systems oriented to the management, efficiently and securely, of the mobility of vehicles, goods and information flows and engaged in trading of goods along with installation & commissioning of Toll management systems. 2. Tecsidel was awarded the project by M/s. Adani Road Transport Ltd. (ARTL)...
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ACME HOLDING


(Authority for Advance Ruling, Gujrat | Mar 7, 2022)

M/s Acme Holding, hereinafter referred to as Acme for the sake of brevity, has carried out job work of fabrication services on the goods supplied by its GST registered customer for the period FY 17-18 and FY 18-19. Acme submits that it did not charge GST and cleared the goods on job work invoice; while filing GSTR-1 as well as GSTR-3B of respective periods, Acme filed such transactions under exempt supply. 2. Acme submits that at the time of preparation of GSTR-9C and GSTR-9, their audito...
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MOHAMMED HASABHAI KARBALAI


(Authority for Advance Ruling, Gujrat | Mar 7, 2022)

Mr. Mohammed Hasanbhai Kabalai (hereinafter referred to as the applicant) submits that it intends to supply Thermally Processed Ready to Serve Fruit Beverage. The applicant cites entry 2.3.10 of the Food Safety and Standards (Food Products Standards and Food Additives) Regulation, 2011 for classification of goods. It shall be a ready to serve fruit beverage with different flavours. Presently, the applicant is not registered under GST. 2. The applicant initially intend to supply apple juic...
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INTAS PHARMACEUTICAL LTD


(Authority for Advance Ruling, Gujrat | Mar 7, 2022)

M/s. Intas Pharmaceuticals Limited., hereinafter referred to as Intas for the sake of brevity, has sought Ruling on whether it is required to charge GST on the amount collected from its employees towards canteen charges. Intas is providing canteen facility to their employees at a concessional amount and recovering a part of the total cost of food and beverages from its employees and the balance cost is borne by Intas. Intas does not retain any profit margin in the activity of collecting emplo...
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MUHAMMED BASHEER vs. UNION OF INDIA AND OTHERS


(Kerala High Court | Mar 7, 2022)

Petitioner seeks for a direction to permit payment of the tax due from the petitioner for the months of February 2021 and March 2021 in 20 equated monthly instalments. Petitioner has also sought for a direction to permit the submission of returns in the subsequent months without initiating any coercive steps. 2. Petitioner is a dealer registered under the State Goods and Service Tax Act, 2017 (for short, 'the Act'). He claims to have carried out the work of providing water supply ...
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AMIT KUMAR GUPTA vs. STATE OF U.P. AND OTHER


(Allahabad High Court | Mar 7, 2022)

The learned counsel for the applicant submits that the applicant is doing the business of exporting the garments and for this purposes, he has to go abroad to contact his client and buyers. It is submitted by the learned counsel for the applicant an application was given by the applicant before the Court below seeking permission to travel abroad and the said application has been registered as Criminal Misc. Case No. 324 of 2021 under Section 132 (1) of CGST (Amit Kumar Gupta Vs. Director ...
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MOHSIN SALIMBHAI QURESHI vs. STATE OF GUJARAT


(Gujarat High Court | Mar 7, 2022)

1. The present application has been filed under section 439 of the Code of Criminal Procedure for regular bail in connection with the offence being File No.DGGI/AZU/Gr.E/12(4)510/2020-21 registered with the office of DGGI, AZU, Ahmedabad for the offences punishable under sections 132(1)(b), 132(1)(c) read with section 132(1)(i) and section 132(5) of the Central Goods & Services Act, 2017 and section 132(1)(b), 132(1)(c) read with section 132(1)(i) and section 132(5) of the Gujarat GST Act...
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1. Heard Sri Praveen Kumar, learned counsel for the petitioner-assessee and Sri Jagdish Mishra, learned Standing Counsel for the revenue. 2. Present writ petition has been filed by the assessee to assail the order dated 12.02.2021 passed by the Appeal Authority in Appeal No. GST/994/2020 for A.Y. 2020-21 and the orders dated 21.08.2020 and 13.08.2020 passed by the Assistant Commissioner, Sector-14, State Tax, Ghaziabad. 3. In short, the assessee applied for and was granted registratio...
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TIME TECHNOPLAST LTD.


(Appellate Authority for Advance Ruling, Karnataka | Mar 4, 2022)

1. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the KGST Act. 2. The present appeal has been filed under section 100 of the Central G...
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WORKPLACE OPTIONS INDIA PVT. LTD.


(Appellate Authority for Advance Ruling, Karnataka | Mar 4, 2022)

1. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the KGST Act. 2. The present appeal has been filed under section 100 of the...
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20
May
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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)).