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KERALA STATE GOVERNMENT INSURANCE DEPARTMENT


(Authority for Advance Ruling, Kerala | Feb 18, 2022)

1. The Kerala State Insurance Department [KSID] (hereinafter referred to as the applicant) is a Department of the Government of Kerala administering various insurance and other benefit schemes. 2. At the outset, it is clarified that the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as KSGST Act) are the same except for certain provisions. Accordingly, a referen...
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SMARTECH ELEVATORS


(Authority for Advance Ruling, Kerala | Feb 18, 2022)

1. M/s. Smartech Elevators (hereinafter referred to as the applicant) is a partnership firm and its main activity is supply, erection, commissioning and installation of elevators in various multistoried commercial and residential buildings. 2. At the outset, it is clarified that the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as KSGST Act) are the same except...
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KOOL HOME BUILDERS


(Authority for Advance Ruling, Kerala | Feb 18, 2022)

1. M/s. Kool Home Builders, (hereinafter referred to as the applicant) a partnership firm and a registered person under the GST laws has been awarded a works contract by Kochi Metro Rail Limited [KMRL] for “the Construction of Terminals for Phase 1 Stage 2” for the Kochi Water Metro Project, an integrated water transport project in Greater Kochi Region. The project includes providing modern and safe watercraft, boat terminals, access roads, lighting and other ancillary infrastruct...
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WINDLAS BIOTEC LTD


(Appellate Authority for Advance Ruling, Uttarakhand | Feb 18, 2022)

The present appeal has been filed under Section 100 of the Central Goods & Service Tax Act, 2017 and Uttarakhand Goods & Service Tax Act, 2017 (here in after referred to as “the CGST Act and UKGST Act”) by M/s Windlas Biotec Ltd, 40/1 Mohabewala Industrial Area, Dehradun, Uttrakhand (herein after referred to as ‘Applicant’) against the Advance Ruling Order 04/2021-22 dated 02.09.2021 passed by the Authority for Advance Ruling of Uttarakhand in an appl...
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FAIR TRADE ALLIANCE KERALA (FTAK)


(Authority for Advance Ruling, Kerala | Feb 18, 2022)

1. M/s Fair Trade Alliance Kerala (hereinafter referred to as ‘the applicant’), formed in 2006, is an association of over 4000 Small Holder Farmers in North Kerala. 2. At the outset, it is clarified that the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as KSGST Act) are the same except for certain provisions. Accordingly, a reference hereinafter to...
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The prayer sought for in all these writ petitions is for a writ of Certiorarified Mandamus, to call for the records in the Impugned Notice for Belated Payment of Tax (demand interest) issued vide No.33AABCH7295J1ZB/2020-21, No.33AABCH7295J1ZB/2019-20, No.33AABCH7295J1ZB/2018-19, No.33AABCH7295J1ZB/2017-18 respectively, dated 05.01.2022 by the second respondent and quash the same and direct the respondents to compute and accept the interest liability based on the amount available / credited in...
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EDUCATIONAL INITIATIVES PVT. LTD. vs. UNION OF INDIA


(Gujarat High Court | Feb 18, 2022)

1. By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs : “(a) That this Hon’ble Court may be pleased to issue writ of certiorari or a writ in the nature of certiorari, or any other appropriate writ, quash and set aside the impugned order and decision dated 07.09.2021 passed by the Gujarat Appellate Authority for Advance is erroneous in law; (b) This Hon’ble Court may declare that the service...
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This appeal has been filed by the State challenging the order dated 07.12.2021 in WPA 17611 of 2021 (Nidhi Madhogaria vs. Assistant Commissioner, Bureau of Investigation, South Bengal, Durgapur Zone). In the above writ petition, the petitioner Mrs. Nidhi Madhogoria was the wife of late Mohit Madhogoria, who was a registered dealer under the provisions of the W.B.V.A.T. Act presently under the GST Act. The writ petition has been filed challenging the order of detention passed by the au...
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This appeal has been filed by the State challenging the order dated 07.12.2021 in WPA 17612 of 2021 (Nidhi Madhogaria vs. Assistant Commissioner, Bureau of Investigation, South Bengal, Durgapur Zone). In the above writ petition, the petitioner Mrs. Nidhi Madhogoria was the wife of late Mohit Madhogoria, who was a registered dealer under the provisions of the W.B.V.A.T. Act presently under the GST Act. The writ petition has been filed challenging the order of detention passed by the au...
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KAPIL SONS EXPLOSIVES LLP


(Authority for Advance Ruling, Maharashtra | Feb 18, 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. Kapil Sons Explosives LLP, the applicant, seeking an advance ruling in respect of the following question.- 1. Whether the activity to be carried by the applicant shall be classified as supply of goods or services or a composite supply of 'wor...
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19
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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)).