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  13,194 Results

BALWINDER SINGH vs. STATE TAX OFFICER


(Punjab and Haryana High Court | Dec 20, 2021)

Through this petition, the petitioner seeks regular bail in a complaint case registered under Sections 69, 132(1), a, b and c of the Punjab Goods and Service Act, 2017, Police Station Punjab GST Mobile Wing, Chandigarh-2, at Shambhu, pending before the learned Sub Divisional Judicial Magistrate, Amloh. As per the allegations contained in the aforesaid complaint, the petitioner along with co-accused was found to have indulged themselves in evasion of the State Tax to the Govt., by flouting...
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This appeal by the assessee is directed against an order dated 4th October, 2021 passed by the Learned Single Bench in W.P.A. No.13009 of 2021. The appellants / writ petitioners had challenged the order of provisional attachment passed by the respondent authorities dated 20th January, 2021 in exercise of their power under Section 83 Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “CGST Act”). The appellants had filed the writ petition after nearly seven mo...
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Petitioner is challenging Ext.P11 order rejecting her application for revocation of cancellation of GST registration. 2.Petitioner’s father was conducting a business by the name ‘Sreelekshmi Traders’. Subsequent to his death on 8/5/2021, petitioner claimed that, as per the last will executed by her father the entire rights over the said business was bequeathed in favour of the petitioner and she sought transfer of registration in her favour. On the aforesaid basis, the G...
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BROADCAST ENGINEERING CONSULTANTS INDIA LIMITED


(Authority for Advance Ruling, Uttar Pradesh | Dec 17, 2021)

1. M/s Broadcast Engineering Consultants India Limited, 2C-56, A/17, C-Block, Phase-2, Industrial Area, Sector-62, Noida-201301 (here in after referred to as the applicant) is a registered assessee under GST having GSTN: 09AAACB2575L1ZG. 2. The applicant has sought advance ruling on following questions- Whether we should charge GST @18% for taking reimbursement of expenses i.e., Basic Salary, ESIC, EPF, Bonus with service charge or only on service charge for providing pure service by ...
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KRBL INFRASTRUCTURE LIMITED


(Authority for Advance Ruling, Uttar Pradesh | Dec 17, 2021)

1. M/s KRBL INFRASTRUCTURE LIMITED, C-32, Sector-62, Noida -201301 (here in after referred to as the applicant) is a registered assessee under GST having GSTN: 09AACCK9643G1Z9. 2. The applicant is engaged in the business of constructing commercial complex, renovation, fabrication, furnishing and built out interiors works of the building for the purpose of letting to different tenants on rental basis. 3. The applicant has sought advance ruling on following questions- I. the Applica...
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BIO-RAD LABORATORIES INDIA LTD.


(Authority for Advance Ruling, Karnataka | Dec 17, 2021)

M/s Bio-Rad Laboratories India Ltd., (called ‘applicant’ hereinafter), Unit No. 304, Brigade Rubix, Plot No. MYS 357, Peenya Plantation, III Floor, Bangalore North Taluk HMT factory Main Road, Yeshwanthapur, Bengaluru -560 013. having GSTIN 29AAACB3202A2ZI, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Act 2017 read with Rule 104 of KGST Rules 2017, in FORM GST ARA-01, discharging the fee of ₹ 5,0...
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SHAPOORJI PALLONJI AND COMPANY PVT. LTD


(Authority for Advance Ruling, Karnataka | Dec 17, 2021)

M/s. Shapoorji Pallonji and Company Pvt. Ltd., (herein after referred as Applicant), 7th Floor, 124, Surya Chambers, HAL Airport Road, Murugeshpalya, Bengaluru - 560 017, having GSTIN 29AAACS6994C1Z1, filed an application for Advance Ruling under Section 97 of CGST Act,2017 read with Rule 104 of the KGST Rules, 2017 and Section 97 of the KGST Act, 2017 read with Rule 104 of KGST Rules 2017 in form GST ARA-01 discharging the fee of ₹ 5,000/- each under the CGST Act and the KGST Act. 2. T...
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These four writ petitions are filed by the same petitioner seeking identical reliefs based upon similar causes of action, for different months of the same assessment year. He is aggrieved by the rejection of his appeals on the ground of limitation. 2. The issue involved in the appeals related to the claim for refund of unutilized input tax credit for the months of July, August, September and October, all of the year 2017. The assessing authority partly rejected the claim for refund by Ext...
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Present application has been filed seeking directions to stay the demand raised by the respondents vide letter dated 27th October, 2021. Petitioners-applicants also seek directions to the respondents restraining them from taking action pursuant to the impugned Circular dated 6th October, 2021 without following the due process of law. Learned senior counsel for the petitioners-applicants states that the Office of the Deputy/Assistant Commissioner of Central Tax CGST and Central Ex...
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UTKARSH ISPAT LLP vs. STATE OF GUJARAT


(Gujarat High Court | Dec 17, 2021)

1. The petitioner is before this Court seeking direction against the respondent No. 3 to release the provisional attachment of the bank accounts, plant & machinery, factory premises etc on the ground that the provisional attachment made is dehors the provisions of Section 83 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act) and Gujarat Goods and Services Tax Act, 2017. 2. It appears that search proceedings had been carried under sub-section (2) ...
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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)).