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Mr.V.Prashanth Kiran, learned Government Advocate takes notice on behalf of the respondent. 2. The petitioner has challenged the impugned order dated 13.12.2021 passed by the respondent dismissing the appeal filed by the petitioner beyond the period prescribed under Section 107 of the respective GST Act, 2017. Yesterday i.e., on 31.01.2022, a batch of writ petitions in W.P.No.14241 of 2020, relating to the same issue were disposed by this Court subject to certain conditions under similar ...
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Leave granted. We have heard learned counsel for parties. Learned counsel for the appellant has laid lot of emphasis on the fact that the proceedings arising from evasion of GST were preceded by a search operation where the officers concerned occupied a house for more than a week with lady members there which has been adversely commented upon by the High Court and its judgment dated 24.12.2019. He submits that in the special leave petition filed by the State while issuing notice on 16...
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SIR J.J. COLLEGE OF ARCHITECTURE CONSULTANCY CELL


(Authority for Advance Ruling, Maharashtra | Feb 1, 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. Sir J J College of Architecture Consultancy Cell, the applicant, seeking an advance ruling in respect of the following questions. Applicability of GST exemption on Comprehensive architectural services that includes architectural design, structura...
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MAANICARE SYSTEM INDIA PRIVATE LIMITED


(Authority for Advance Ruling, Maharashtra | Feb 1, 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. MAANICARE SYSTEM INDIA PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following questions. Whether the Applicant (Maanicare System India Pvt Ltd) is eligible to take input tax credit on GST paid under Reverse Charge M...
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KONKA YERRISWAMY vs. THE STATE OF ANDHRA PRADESH


(Andhra Pradesh High Court | Feb 1, 2022)

Heard Mr. S. Ganesh Babu, learned counsel for the petitioner, Mr. S. A. V. Sai Kumar, learned Assistant Government Pleader, Commercial Tax, for the respondents no.1 and 2 and Mr. V. Maheswar Reddy, learned Government Pleader, Home, for the respondent no.3. 2. The petitioner has moved the Court, for the following relief: “….to issue a writ, order or direction more particularly one in the nature of Writ of Mandamus, under Article 226 of the Constitution of India declaring t...
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Heard Mr. S. Ganesh Babu, learned counsel for the petitioner, Mr. S. A. V. Sai Kumar, learned Assistant Government Pleader, Commercial Tax, for the respondents no.1 and 2 and Mr. V. Maheswar Reddy, learned Government Pleader, Home, for the respondent no.3. 2. The petitioner has moved the Court, for the following relief: “….to issue a writ, order or direction more particularly one in the nature of Writ of Mandamus, under Article 226 of the Constitution of India declaring t...
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Rule. Mr. Jitendra Mishra, the learned counsel for the Respondents waives service. By consent of parties, the petition is heard finally. 2. By this petition filed under Article 226 of the Constitution of India, the Petitioner has prayed for writ of certiorari for quashing and setting aside the Order dated 12/02/2021 passed by the Respondent No. 3 in refund claim described in prayer clause (a) of the petition and prays for allowing the said claim in its entirety. 3. The Petitioner had ...
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Petitioner is a dealer in arecanut. Petitioner had transported certain quantities of dry arecanuts, purchased from unregistered persons, allegedly supported by Ext.P1 to P4 e-way bills. While the goods were being transported it was intercepted on 10.01.2022 at 7.50 p.m., and after verification, the 1st respondent initiated proceedings under Section 129 of the CGST/SGST Acts and detained the goods alleging 'excess quantity' as evident from Ext.P7. 2. Subsequently, petitioner filed ...
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1. Matter is placed on board for reporting compliance of the Order dated 17th November 2021 passed by the Division Bench of this Court in this Writ Petition, thereby directing the Additional Commissioner to decide the Show Cause Notice in accordance with law and upon granting an opportunity of hearing to the Petitioner, as early as possible, leaving all contentions open for the parties before the Adjudicating Authority. This Court has not disposed of the Writ Petition by the said Order. Parti...
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KRISHNA MURARI SINGH vs. UNION OF INDIA & ORS.


(Bombay High Court | Feb 1, 2022)

Considering the urgency we have heard Mr. Raichandani, learned Counsel appearing for the Applicant/Petitioner, Mr. Mishra, learned Cousel appearing for Respondent No.2 and Mr. Kakade, learned G.P. appearing for the State. 2. The Applicant is accused of an offence involving violation of the provisions of Section 76 (for not paying the amount of tax to the Government though collected) punishable under Section 132(1), (c), (d), (f) of Central Goods and Service Tax Act, 2017 (“Act&rdquo...
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18
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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)).