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  13,194 Results

VARDHMAN EXIM vs. UNION OF INDIA AND OTHERS


(Delhi High Court | Dec 23, 2021)

1. Present writ petition has been filed challenging the order dated 14th July, 2020 issued under Form GST DRC- 22 provisionally attaching the Petitioner's current Bank Account with IndusInd Bank Ltd under Section 83 of the CGST Act, 2017 (hereinafter referred to as the ‘Act’). Petitioner also seeks direction to the Respondents to de-freeze the Petitioner’s bank account.   2. Learned counsel for the petitioner submits that as per the provisions of Section 83(2) o...
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ARISTO BULLION PVT. LTD.


(Appellate Authority for Advance Ruling, Gujrat | Dec 22, 2021)

1. M/s. Aristo Bullion Pvt. Ltd., B/3, R. B. Chamber, Chanla Ole, Manek Chowk, Ahmedabad [hereinafter referred to as the ‘appellant’] has filed an appeal against the Advance Ruling dated 27.01.2021 passed by the Gujarat Authority of Advance Ruling [‘GAAR’], Goods and Service Tax, Ahmedabad. The only issue involved in this appeal is that whether the Input Tax Credit (‘ITC’) legitimately earned by the appellant and lying as balance in Electronic Credit Ledger...
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DIPESH ANILKUMAR NAIK


(Appellate Authority for Advance Ruling, Gujrat | Dec 22, 2021)

The appellant Shree Dipesh Anilkumar Naik, C/16, Kishore Park Society, Behind St.Xavier’s School, Ghoddod Road, Surat-395007(Gujarat) has submitted that he is a farmer having a vacant land outside the municipal area of town for which he has got necessary approvals from the Plan Passing Authority(the Jilla Panchayat) as per which the seller of land was required to develop the primary amenities like sewerage and drainage line, water line, electricity line, land leveling for road, pipe lin...
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PREMIER SALES PROMOTION PVT. LTD.


(Appellate Authority for Advance Ruling, Karnataka | Dec 22, 2021)

1. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in pari materia and have the 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 KGST Act. 2. The present appeal has been filed under section 100 of the...
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NITIN BAPUSAHEB PATIL


(Authority for Advance Ruling, Maharashtra | Dec 22, 2021)

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 and MGST Act” respectively] by M/s. Nitin Bapusaheb Patil, the applicant, seeking an advance ruling in respect of the following questions. Q.1 Whether the Turmeric (Turmeric in Whole form - not in powder form) is covered under the definition of 'Agriculture Produce' a...
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MH ECOLIFE E-MOBILITY PVT. LTD.


(Authority for Advance Ruling, Maharashtra | Dec 22, 2021)

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. MH Ecolife E-Mobility Pvt. Ltd., the applicant, seeking an advance ruling in respect of the following questions: 1. Whether services provided by the applicant to NMMT under the Agreement, by way of supplying, operating and maintaining a...
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This order will dispose of the present bunch of writ petitions. 2. We have heard learned counsel for the parties. 3. In this batch of writ petitions, the basic grievance of the petitioners relates to levy of interest on the gross returned income and not on the net cash amount. 4. Basic controversy centres around interpretation of Section 50 of The Central Goods and Services Tax Act, 2017 (briefly ‘the CGST Act’ hereinafter). 5. It may be mentioned that Section 50 o...
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AIM WORLDWIDE PVT. LTD. vs. UNION OF INDIA


(Gujarat High Court | Dec 22, 2021)

1. The petitioners have invoked extra ordinary writ jurisdiction under Article 226 of the Constitution of India and have essentially prayed for following reliefs: “11. (A) Your Lordships may be pleased to admit this petition. (B) Your Lordships may be pleased to allow this petition. (C) Your Lordships may be pleased to issue writ of mandamus or any other appropriate writ directing the respondent authorities to immediately sanction the refund of IGST aggregating to ₹ 14...
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C.R. GRANITES vs. THE ASSISTANT COMMISSIONER AND OTHERS


(Andhra Pradesh High Court | Dec 22, 2021)

Heard Mr. Shaik Jeelani Basha, learned counsel for the petitioner and Ms. Nagaraja Kumari, learned Assistant Government Pleader, Commercial Tax, for the respondents. 2. The petitioner has moved the Court for the following relief: "...to issue Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the 1st respondent in issuing Notice for Demand of amounts payable in Form GST DRC-01, dated 25.11.2021 served on the petitioner on 09.12.2021 for t...
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VARUN GUPTA vs. STATE OF U.P. AND OTHERS


(Allahabad High Court | Dec 22, 2021)

Heard Sri Alok Singh, counsel for the applicant, Sri Ramesh Chandra Shukla, learned counsel for the informant and learned AGA for the State. A complaint was lodged as Complaint no. 691 of 2021 at Police Station- Hariparvat, District- Agra, under Section 132 (1) (B) (I) C.G.S.T. Act. The bail application of the applicant was rejected by learned Additional Sessions Judge, Agra on 11.10.2021. The applicant is in jail since 19.08.2021, pursuant to the said F.I.R. As per case of th...
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17
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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)).