Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

GST Case Laws


TaxReply Citation TAXREPLY
Court
High Court
State
Search by Related Tags
  OR

  OR

  OR
Date (From)
Date (To)
Name of Party
Text Search
Text Search option

  13,223 Results

Both these petitions are being decided by a common order as common questions of law are involved. 2. Petitioners have been booked for offences under Section 132(1)(b)(i) of Central General Goods and Service Tax Act 2017 (for short CGST Act) and Section 20 (xv) of the Integrated Goods and Services Tax Act, 2017 (for short IGST Act) by Directorate General of Goods and Service Tax Intelligence, Chandigarh Zonal Unit (DGGI) on the allegations that the petitioners in connivance with each other...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

MANJUNATHA FRUIT CANNING INDUSTRIES


(Appellate Authority for Advance Ruling, Andhra Pradesh | Jan 20, 2022)

At the outset, we would like to make it clear that the provisions of both the CGST Act and the APGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the APGST Act. The present appeal has been filed under Section 100 of the Central Goods and Services Tax Act, 2017 and the Andhra Pradesh Goods and Services Tax Act, 2017 [hereina...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

FOODS AND INNS LIMITED


(Appellate Authority for Advance Ruling, Andhra Pradesh | Jan 20, 2022)

At the outset, we would like to make it clear that the provisions of both the CGST Act and the APGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the APGST Act. The present appeal has been filed under Section 100 of the Central Goods and Services Tax Act, 2017and the Andhra Pradesh Goods and Services Tax Act, 2017 'here...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

BHARAT DYNAMICS LIMITED


(Appellate Authority for Advance Ruling, Andhra Pradesh | Jan 20, 2022)

At the outset, we would like to make it clear that the provisions of both the CGST Act and the APGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the APGST Act. The present appeal has been filed under Section 100 of the Central Goods and Services Tax Act, 2017 and the Andhra Pradesh Goods and Services Tax Act, 2017 I herein...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
Since the facts are similar in both these petitions, we may notice from Writ Petition No. 2137/2021. The petitioner has challenged the vires of Section 54 of the Central Goods and Services Tax Act, 2017 and Rajasthan Goods and Services Tax Act, 2017 as ultra vires to the Constitution. The petitioner has also prayed for a direction to set-aside a deficiency memo dated 04.12.2020 as annexure-A/3 to the writ petition. The petitioner had claimed for refund of the accumulated credit in the...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

JAYANTA ROY vs. THE UNION OF INDIA AND OTHERS


(Calcutta High Court | Jan 19, 2022)

Heard learned advocates appearing for the parties. In this matter, petitioner has challenged the impugned search and seizure dated 1st November, 2021 and issuance of summon dated 3rd January, 2022 pursuant to the aforesaid search and seizure. Petitioner also submits that it has made a representation on 30th December, 2021 through e-mail as well as hardcopy before the respondent authorities concerned retracting of payment which was alleged to be forcibly made. It appears from record t...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

SYNGENTA INDIA LIMITED


(Authority for Advance Ruling, Maharashtra | Jan 19, 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. Syngenta India Limited, the applicant, seeking an advance ruling in respect of the following questions. (a) Whether the GST would be payable on recoveries made from the employees towards providing parental insurance? (b) Whether the GST would...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

JYOTI CERAMIC INDUSTRIES PVT. LTD


(Authority for Advance Ruling, Maharashtra | Jan 19, 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. JYOTI CERAMIC INDUSTRIES PVT. LTD., the applicant, seeking an advance ruling in respect of the following questions. 1. Whether the Product namely “Zirconium Oxide Ceramic Dental Blanks” in different sizes as sold by Applicant are clas...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

ACTIVE METALS PVT. LTD. vs. STATE OF GUJARAT


(Gujarat High Court | Jan 19, 2022)

1. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs; “(i) That the Hon’ble Court may be pleased to issue a writ of Mandamus or a writ in the nature of Mandamus or a writ in the nature of Certiorari, or any other appropriate writ, order or direction, under Article 226 of the Constitution of India, thereby quashing and setting aside the impugned detention order in FORM GST MOV-06 dated 24.12.2021 and...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
1. This is first application on behalf of applicants under Section 439 of Code of Criminal Procedure, 1973 for grant of regular bail as applicants are in custody since 25.1.2021 in connection with Crime/DDGI Case No.124/2020-21 registered in the office of the Directorate of GST Intelligence, GST, Raipur for commission of offence punishable under Section 132 (1) (b) (c) of the Goods and Services Tax Act, 2017 (henceforth 'the GST Act'). 2. Case of non-applicant Department, in brief...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in


18
May
S
M
T
W
T
F
S
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)).