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  13,223 Results

SHREE JEET TRANSPORT


(Appellate Authority for Advance Ruling, Chhatisgarh | Feb 28, 2022)

The Appellant Shri Arvinder Singh Bhatia, M/s Shree Jeet Transport, 127, Ward 15, Kharora, Raipur, Chhattisgarh GSTIN 22AKDPB5992P1ZU has filed this appeal u/s 100 of the Chhattisgarh Goods & Service Tax Act, 2017 requesting advance ruling in respect of the following question:- 1. Whether diesel filled free of cost by the service recipient in the engaged chartered (dedicated) vehicles, would form part of value of supply of service charged by the Appellant and whether GST would be levi...
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LAGOM LABS PRIVATE LIMITED


(Authority for Advance Ruling, Tamilnadu | Feb 28, 2022)

M/s. Lagom Labs Private Limited, 715A, 7th Floor, Spencer Plaza, Mount Road, Anna Salai, Chennai, Tamil Nadu, 600 002. (hereinafter called the Applicant) is registered under the GST Vide GSTIN 33AADCL1959K1ZC. They have sought Advance Ruling on the following question: Whether the Cramp comfort patch are to be classified under Chapter Heading 3004 attracting 12% GST under serial no. 63 or Chapter Heading 3005 attracting 12% GST under serial no. 64 in Schedule II of Notification 01/2017 - C...
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SOUTH INDIAN FEDERATION OF FISHERMEN SOCIETIES


(Authority for Advance Ruling, Tamilnadu | Feb 28, 2022)

SOUTH INDIAN FEDERATION OF FISHERMEN SOCIETIES, 5-20A, SIFFS BOATYARD, ENIA NAGAR, ENAYAM, VILAVANCODE TALUK, KANYAKUMARI, TAMILNADU-629193 (hereinafter called the Applicant) are registered under GST with GSTIN33AACTS0090G1ZS.The applicant has sought Advance Ruling on the following questions: 1. Rate of tax on Marine Engines coming under HSN Code 8407 and its spare parts exclusively used as part of fishing vessel of heading 8902 2. Whether GST leviable on supply of materials and labou...
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SPACELANCE SOLUTIONS PRIVATE LIMITED


(Authority for Advance Ruling, Tamilnadu | Feb 28, 2022)

SPACELANCE OFFICE SOLUTIONS PRIVATE LIMITED, 715 A, Spencer Plaza, 7th floor, Anna Salai, Chennai-600002 (hereinafter called the Applicant) are registered under GST with GSTIN 33AAZCS2065D1Z7.The applicant has sought Advance Ruling on the following question: Can GST registrations be allowed for multiple companies from same address, provided they follow all GST rules related to “Principle Place of Business”? The Applicant has submitted the copy of application in Form GST AR...
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A. NIRMALA


(Authority for Advance Ruling, Tamilnadu | Feb 28, 2022)

Tvl. A. Nirmala No. 17/480, 19th Street, 4th Sector, K K Nagar, Chennai 600 078. (hereinafter called the ‘Applicant’) is an unregistered dealer under the Goods and Services Act and is a Service recipient of Construction service. They have sought Advance Ruling on the following questions: “What should be the taxable value in respect of the supply of construction services provided by the developer to the applicant as per Clause (b) of the notification No.4/2018?” ...
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COSMIC CRF LIMITED


(Authority for Advance Ruling, West Bengal | Feb 28, 2022)

1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the WBGST Act. Further to...
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Rule. Mr. Mishra, learned counsel for the respondents waives service. By consent of parties, writ petition is heard finally. 2. By this petition filed under Article 226 of the Constitution of India, the petitioner has prayed for a declaration that the circular dated 23rd February, 2021 is ultra vires the provisions of the Central Goods and Services Tax Act, 2017 (for short CGST Act, 2017) or in the alternative to read down the circular dated 23rd February, 2021 to make the recording of re...
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ADITHYA FORCE vs. THE ASSISTANT COMMISSIONER


(Madras High Court | Feb 27, 2022)

ORDER The petitioner has challenged the impugned attachment notice dated 19.10.2022 under which the respondent has proposed to attach the bank account of the petitioner under Section 79 of the Goods and Services Tax Act, 2017 (Hereinafter referred to as GST Act) on the ground that they have not paid the tax and penalty amount as stipulated under the summary of the order in Form GST-DRC-07 dated 31.03.2022. 2. The petitioner has challenged the impugned attachment notice on th...
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VINAYAK BUILDCON


(Appellate Authority for Advance Ruling, Rajasthan | Feb 25, 2022)

At the outset, we would like to make it clear that the provisions of both the Central GST Act, 2017 and the Rajasthan GST Act, 2017 are same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central GST Act, 2017 would also mean a reference to the similar provisions under the Rajasthan GST Act, 2017. 2. The present appeal has been filed under Section 100 of the Central GST Act, 2017 (hereinafter also referred ...
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NARESH CHANDRA JAJRA vs. UNION OF INDIA, THROUGH PP


(Rajasthan High Court | Feb 25, 2022)

1. The present bail application has been filed under Section 439 Cr.P.C. arising out of file No.DGGI/INV/GST/3064/2021-Gr-BO/ OADG-DGGI-JZU-JAIPUR for the offence(s) punishable under Sections 132(1) of the Central Goods & Services Tax Act, 2017. 2. Learned senior counsel for the petitioner submits that the petitioner has been wrongly implicated in this case. He is behind the bars since 24.12.2021. Learned senior counsel for the petitioner further submits that the charge-sheet has been...
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19
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)).