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UNION OF INDIA & ORS. vs. AAP AND COMPANY


(Supreme Court | Dec 10, 2021)

This appeal takes exception to the judgment and order dated 24.6.2019 passed by the High Court of Gujarat at Ahmedabad in Special Civil Application No.18962 of 2018. This judgment has been expressly overruled by a three-Judge Bench decision of this Court in Civil Appeal No.6520 of 2021 titled Union of India vs. Bharti Airtel Ltd. & Ors., reported in (2021) 13 SCALE 301. Learned counsel for the respondent was at pains to persuade us that the three-Judge Bench judgment can...
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The petitioner has filed this Writ Petition seeking for a Mandamus to direct the respondent to pay a sum of ₹ 17,27,790/- and ₹ 12,60,472/- which was paid by the petitioner during the course when the officers of the respondent visited the premises of the petitioner and investigated regarding the alleged wrong availment of Input Tax Credit. 2.It is the case of the petitioner that the aforesaid amount was paid under coercion and therefore, the amount should be paid back to the petitione...
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PRIME ALLOYS vs. THE STATE TAX OFFICER AND OTHERS


(Madras High Court | Dec 10, 2021)

Ms.Amirta Poonkodi Dinakaran, learned Government Advocate takes notice on behalf of the respondents. 2. Heard the learned counsel for the petitioner and the learned Government Advocate for the respondents. 3. These Writ Petitions are disposed at the time of admission considering the fact that the impugned orders are passed without granting an opportunity of personal hearing as is contemplated under Section 75(4) of the Tamil Nadu Goods and Services Tax Act, 2017. Sub-Clause 4 to Secti...
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KAYAL INFRA


(Authority for Advance Ruling, West Bengal | Dec 9, 2021)

1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the WBGST Act. Further to...
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ROTARY CLUB OF MUMBAI ELEGANT.


(Authority for Advance Ruling, Maharashtra | Dec 9, 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. Rotary Club of Mumbai Elegant. The applicant, seeking an advance ruling in respect of the following questions. 1. Whether the activity of the applicant i.e. collecting contributions and spending towards meeting and administrative expend...
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OERLIKON BALZERS INDIA PVT. LTD.


(Authority for Advance Ruling, Maharashtra | Dec 9, 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. Oerlikon Balzers India Pvt. Ltd., the applicant, seeking an advance ruling in respect of the following questions. 1. Whether activity of surface coating undertaken by the Applicant in the State of Maharashtra on original/new goods received from C...
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CUMMINS INDIA LIMITED


(Authority for Advance Ruling, Maharashtra | Dec 9, 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. Cummins India Limited, the applicant, seeking an advance ruling in respect of the following question. Whether parts of diesel marine engine or genset supplied or to be supplied by the Applicant to the Indian Navy are chargeable to 5% IGST or 2.5%...
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VIJAYNEHA POLYMERS PRIVATE LIMITED


(Authority for Advance Ruling, Telangana | Dec 9, 2021)

1. M/s. Vijayneha Polymers Private limited, 8-3-332 Ground floor, Mailardevpally, Rangareddy, Telangana- 500 005 (36AABCV7309K1Z2) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST A...
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In this petition, the petitioner has sought for the following prayer: (i) A writ of certiorari or a writ in the nature to set aside the common order dated 22.01.2020 in GST.AP 13/2018-19 and GST.AP. 14/2018-19 passed by the Second Respondent vide Annexure-A; (ii) A writ of certiorari or a writ in the nature of certiorari to set aside the order bearing No.ADCOM/ENF/SZ/CTO-34/CRM/12/18 19 dated 15.11.2018 in FORM GST MOV 09 passed by the first Respondent demanding Tax of ₹ 2,30,186/- ...
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1. By this batch of petitions, the petitioners have complained that their applications for revocation of cancellation of registration are not being considered/rejected on the ground that they have not been made within the time prescribed under Section 30 of the Central Goods and Services Tax, Act 2017 (for short CGST Act). 2. Facts are taken from CWP-19029-2021 (which is one of the cases wherein the application is not being considered). As mentioned above in some cases the application has...
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16
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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)).