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  13,223 Results

KERNEX TCAS JV


(Authority for Advance Ruling, Telangana | Feb 14, 2022)

1. M/s. Kernex TCAS JV, Plot No 38 TO 41, Hardware Technology Park, TSIIC Layout, Maheswaram Mandalam, Ranga Reddy, Telangana - 501510 (36AAUFK6458J1ZI) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a r...
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1. Rule. Mr.Walve, learned counsel for Respondent Nos.1 to 4 waives service. Mr.Mangade, learned counsel for Respondent No.5 waives service. 2. By consent of learned counsel for the Parties, the Petition is heard finally. 3. By this Petition filed under Article 226 of the Constitution of India, the Petitioner has impugned the Order dated 18th February 2021 passed by the Respondent No.3, rejecting the application filed by the Petitioner on the ground that the refund claim application w...
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HEALERSARK RESOURCES PVT. LTD.


(Appellate Authority for Advance Ruling, Tamilnadu | Feb 11, 2022)

At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. The subject reference is made under Section 98(5) of the Tam...
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C.A. SHAJI vs. STATE OF KERALA AND OTHERS


(Kerala High Court | Feb 11, 2022)

Petitioner is aggrieved by the alleged delay on the part of the respondents in sanctioning the amount of GST receivable by the petitioner. 2. Petitioner had satisfactorily completed the work awarded to him pursuant to Ext.P1. According to the petitioner, by virtue of circulars dated 14.12.2017 and 01.03.2019 and the order dated 22.12.2019, Government had decided that the entire GST or a portion of it, as the case may be, paid by the respective contractors be refunded back to the Contracto...
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Challenging an order issued under section 129 of the Central Goods and Service Tax Act, 2017, petitioner had preferred an appeal before the respondent on 01-09-2021. However certain defects were noticed by the respondent and it was intimated to the petitioner by letter dated 05-10-2021, directing the same to be rectified within seven days. Due to the failure of the petitioner to rectify the defects, the respondent dismissed the appeal itself, by the impugned order. 2. Petitioner is bound ...
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1. The petitioner has prayed for quashing a notice dated 21.01.2022 and the order of detention of the transport truck with goods which was done by the State GST authorities. The case of the petitioner is that a consignment of cumin seeds originating from Gujarat was in transit through a State, final destination being in Uttar Pradesh. It was intercepted by the GST authorities at Jaipur on the ground that driver of the vehicle did not carry valid document. The petitioner was issued a show caus...
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1. The petitioner is an accused qua commission of an offence, under Clause (b), (c) and (l) of Sub Section 1 of Section 132 of the CGST Act, 2017 as punishable under Section 132(1)(i) of CGST Act, 2017. 2. The Inspector (Preventive) of CGST Commissionerate, Ludhiana, failed to in the statutory period concerned, institute a report/challan against the bail petitioner, before the learned Magistrate concerned. Therefore, the petitioner instituted an application under Section 167(2) Cr.P.C. be...
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GANGA KAVERI SEEDS PVT. LTD


(Authority for Advance Ruling, Telangana | Feb 11, 2022)

1. M/s. Ganga Kaveri Seeds Pvt. Ltd, 1406 and 1407, 14TH Floor, Babukhan Estate, Basheerbagh, Hyderabad, Telangana- 500001 (36AAACG3220D1ZB) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to ...
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M. NARASIMHA REDDY & SONS


(Authority for Advance Ruling, Telangana | Feb 11, 2022)

1. M/s. M. Narasimha Reddy & Sons, Flat No. 201, Pragathi Chambers, Basheerbagh, Hyderabad, Hyderabad, Telangana- 500029 (36AAFFM7556E1Z5) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference t...
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SAURABH MITTAL vs. UNION OF INDIA AND OTHERS


(Delhi High Court | Feb 11, 2022)

CRL. M.A. 2747/2022 Exemption allowed, subject to all just exceptions. The application stands disposed of. CRL.M.C. 644/2022 and CRL.M.A. 2746/2022 1. The present petition under Section 482 Cr.P.C. has been filed by the petitioner with the following prayers: a) Quash the action of the Respondents in case F. No. DGGI/INT/INTL/1402/2021 whereby Respondent No. 3 has embarked upon inquiry investigation which is beyond its zonal jurisdiction; b) As an alternative as well as...
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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)).