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

  13,194 Results

Heard Shri A.P. Mathur, learned counsel for the petitioner and Shri Jagdish Mishra, learned counsel appears for the respondent no. 2. The impugned order is the one dated 18.10.2021 passed by respondent no. 1-Additional Commissioner, Grade-2 (Appeal)- 6, State Tax, Kanpur in Appeal No. GST/93/2021 pertaining to assessment year 2021-22 under the provisions of Section 129 (3) of the IGST/CGST Act. A perusal of the order impugned reveals that the appellant before the Appellate Authority w...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

INTEGRATED DECISIONS AND SYSTEMS INDIA PVT. LTD.


(Authority for Advance Ruling, Maharashtra | Dec 16, 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. Integrated Decisions And Systems India Pvt Ltd., the applicant, seeking an advance ruling in respect of the following questions. 1. Whether part recovery of 'renting of motor vehicles services'/'cab services' from employees in res...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

INDIANA ENGINEERING WORKS (BOMBAY) PVT. LTD.


(Authority for Advance Ruling, Maharashtra | Dec 16, 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. Indiana Engineering Works (Bombay) Pvt. Ltd., the applicant, seeking an advance ruling in respect of the following questions. a) Whether Electricity charges and Water charges paid by the Applicant as per meter reading and collected from the ...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

JAL ENGINEERING vs. UNION OF INDIA


(Gujarat High Court | Dec 16, 2021)

1. By way of the present petition, the petitioner invokes the extraordinary jurisdiction vested in this Court under Article 226 of the Constitution of India and seeks direction against the respondents for immediate sanction of the refund of Integrated Goods and Service Tax (‘the IGST’ hereinafter) paid in regard to the goods exported zero rated supplies made vide Shipping Bills No.8465051, 8459617 and 8455069 dated 05.09.2017, 05.09.2017 and 14.09.2017 respectively. It is averred ...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

DEEP ALLOYS vs. STATE OF GUJARAT


(Gujarat High Court | Dec 16, 2021)

1. The petitioner is before this Court aggrieved by the nonresponse on the part of the respondents with the following prayers: - “(A) Your Lordships may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other writ, orders or directions to quash and set aside the action of blocking of input tax credit of ₹ 1335021/- by the respondent – authorities on 15.02.2021; (B) Your Lordships may be pleased to issue a writ of mandamus or writ in the natu...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
This writ petition is disposed at the time of admission after hearing of the learned counsel for the petitioner and the learned Additional Government Pleader for the respondents. 2.It is the specific case of the petitioner that the petitioner is engaged in export of services and therefore entitled for refund under Section 54 of the CGST Act, 2017. It is the further case of the petitioner that the 3rd respondent had earlier sanctioned the refund claim of the petitioner for the exports for ...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
1. The petitioner has filed this petition questioning the propriety of order dated 04-12-2021 (Annexure P-1) passed by the respondent No.3-Joint Commissioner, State Taxes, Durg, whereby the appeal preferred under Section 107 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “Act of 2017”), has been rejected. 2. From perusal of the record, it appears that the order dated 25-03-2021 & 01-04-2021 (Collectively filed as Annexure P-2) was passed by...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
C.M.No.45404/2021 Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) No.14422/2021 1. Present writ petition has been filed challenging Rule 86A of the CGST Rules as illegal, arbitrary and bad in law. Petitioner also seeks a direction declaring the continuance of blocking of petitioner’s ITC of INR 8,72,22,741/- beyond a period of one year as illegal on account of violation of express mandate of Rule 86A(3) and to u...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

LAKHLAN & QUERESHI CONSTRUCTION COMPANY


(Authority for Advance Ruling, Rajasthan | Dec 15, 2021)

At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST 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 provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as bei...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

IOCL


(Authority for Advance Ruling, Odisha | Dec 15, 2021)

1.0 The Applicant having assigned with GSTIN number 21AAAC11681G1ZI sought advance ruling in respect of the following questions.- (a) Whether sending of Naphtha, DM water, Power, Cooling water, service water and instrument air by the Applicant to Praxair and receiving back of Hydrogen gas. Nitrogen gas and HP steam under the contract will fall under 'job work' in terms of section 2(68) of Central Goods and Service Tax Act,2017 (CGST Act) and Odisha Goods and Service Tax Act, ...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in


17
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)).