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ORDER PER: JUSTICE VIVEK AGARWAL Learned counsel for petitioner prays for issuance of writ of mandamus directing concerned respondent to release the admitted liability towards the difference of GST amount of Rs. 13,44,825/- along with 24% rate of interest and to support of his contention, leaned counsel for petitioner places reliance on an order Division Bench of this Court dated 12.12.2024 passed in WP No.39378 of 2024 wherein it is observed as under :- "With the consent of ...
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ORDER PER   (HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO) 1. The petitioner, who is a registered dealer under the Goods and Services Tax Act, 2017, had accumulated a credit balance in the cash ledger, on account of TDS amounts, from the deductors, being credited to the cash ledger. 2. The petitioner, had thereupon, sought refund of the left over TDS in the cash ledger, after his tax liability was discharged by using ITC available in his ledger. 3. This application of the...
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JUDGMENT ( Per : HONOURABLE THE CHIEF JUSTICE ) The contentions raised in the present writ petition on limitation are answered in C.W.J.C. No. 4180 of 2024 and analogous cases, M/s Barhonia Engicon Private Limited v. The Union of India and Ors. vide judgment dated 27.11.2024, against the petitioner. 2. It is submitted on behalf of the petitioner that the assessment order impugned has been passed without granting a personal hearing under Section 75(4) of the GST enactments, in whic...
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TRUE SOLAR PRIVATE LIMITED


(Appellate Authority for Advance Ruling, Odisha | Dec 18, 2024)

BRIEF FACTS OF THE CASE: (At the outset we would like to make it clear that the provisions of Central Goods and Service Tax Act, 2017 and Odisha Goods and Service Tax Act, 2017 are in pari materia and have 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 OGST Act.) ...
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PIONEER BAKERS


(Appellate Authority for Advance Ruling, Odisha | Dec 18, 2024)

BRIEF FACTS OF THE CASE: (At the outset we would like to make it clear that the provisions of Central Goods and Service Tax Act, 2017 and Odisha Goods and Service Tax Act, 2017 are in pari materia and have 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 OGST Act.) ...
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ORDER The present Writ Petition is filed challenging the impugned order dated 25.06.2024 passed by the respondent relating to the assessment year 2021-2022. 2. Mr.C.Harsha Raj, learned Additional Government Pleader takes notice on behalf of the respondent. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 3. The petitioner is running a retail business of telephone sets and other wireless networks products covered under HSN Co...
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DJ ENTERPRISES vs. DEPUTY COMMISSIONER OF CGST


(Delhi High Court | Dec 18, 2024)

ORDER 1. This writ petition has been preferred seeking the following reliefs : “(a) Issue an appropriate writ, order or direction in the nature of mandamus to the Respondent for allowing the application for revocation of cancellation of their GST registration forthwith; and/or (b) Issue an appropriate writ, order or direction in the nature of mandamus against the Respondent setting aside the order for cancellation of GST Registration dated 08.01.2024; and (c) Issue an ap...
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NATWAR KUMAR JALAN vs. THE UNION OF INDIA & OTHERS


(Gauhati High Court | Dec 18, 2024)

ORDER Heard Dr. A. Saraf, learned Senior Counsel assisted by Mr. A. Goyal, learned counsel for the petitioner. Also heard Mr. S. C. Keyal, learned Standing Counsel, GST for the respondent. 2. This writ petition is directed against the proceedings initiated against the petitioner vide Case No. DGGI/INV/GST/3384/2024 under Section 132 (1) (C) of the Central Goods and Services Tax, (CGST) Act, 2017 as well as the subsequent arrest of the petitioner who has been detained custody since 04....
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ORDER PER (HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO) The petitioner, is in the business of providing solutions for Environmental Technology, especially sewage treatment and municipal solid waste treatment. The petitioner is said to have placed an order for certain components on a manufacturer, situated in Telangana State. When the goods were being transported from Telangana to the premises of a customer of the petitioner, in Karnataka, the goods were stopped by the 4threspondent, ...
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P.C. (PER M.S. SONAK, J.) :- 1. Heard learned counsel for the parties. 2. Rule. The rule is made returnable immediately at the request of and with the consent of the learned counsel for the parties. 3. The records in this matter show that the respondents attached and appropriated the amount of Rs. 62,32,400/- from the petitioner’s Axis Bank, Bhayander Branch Account No. 918020073067221, towards tax dues. This was done without minimum compliance with the principles of natural...
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24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)