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ASHOK SHARMA vs. THE STATE OF WEST BENAL & OTHERS


(Calcutta High Court | Dec 17, 2024)

Rajarshi Bharadwaj, J: 1. The petitioners seek the quashing of the appellate order dated 04.10.2024 passed by Respondent No. 6, the show cause notice in Form GST MOV-07 dated 27.06.2024, the unsigned summary of the show cause notice in Form GST DRC-01 dated 05.07.2024 issued by Respondent No. 4, the order of demand for tax and penalty dated 15.07.2024 in GST Form MOV-09 as well as the summary of the order dated 16.07.2024 passed by Respondent No. 3 under Section 129 (3) of the West Bengal...
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ORDER Heard Learned Counsels appearing for the parties. The main issue involved in this writ petition relates to the cancellation of petitioner’s registration on the ground of non-filing of return. Petitioner submits that after the cancellation of its registration, it has paid all the revenue due and further agrees to pay any outstanding revenue for restoring its registration and relies on a judgment dated 09.04.2024 passed by the Hon’ble Chief Justice and the Hon’bl...
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ORDER 1. Heard learned counsel appearing for the parties. 2. The main issue involved in this writ petition relates to the cancellation of petitioner's registration on the ground of non-filing of return. Petitioner submits that after the cancellation of its registration, it has paid all the revenue due and further agrees to pay any revenue due which is required to be paid for restoring its registration and relies on a judgement dated 09.04.2024 passed by the Hon'ble Chief Justi...
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MANOJ ROY vs. THE STATE OF WEST BENGAL & OTHERS


(Calcutta High Court | Dec 16, 2024)

Heard Learned Counsels appearing for the parties. The main issue involved in this writ petition relates to the cancellation of petitioner’s registration on the ground of non-filing of return. Petitioner submits that after the cancellation of its registration, agrees to pay any revenue due which is required to be paid for restoring its registration and relies on a judgment dated 09.04.2024 passed by the Hon’ble Chief Justice and the Hon’ble Justice Hiranmay Bhattacharyya....
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ORDER Heard Mr.G.Thalaimutharasu, learned counsel for the petitioner and Mr.R.Suresh Kumar, learned Additional Government Pleader for the respondent. 2. This Writ Petition has been filed challenging the impugned demand order dated 19.08.2024 and consequential impugned order of rejection of rectification dated 22.11.2024 and to consequently directing the respondent to reconsider and rectify based on the petitioner's explanation dated 18.11.2024 in the light of the provisions of Sec...
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ORDER The present writ petition is filed challenging the impugned order in Ref.No.ZD330824153859V dated 19.08.2024, passed by the respondent on the premise that the same was made in violation of principles of natural justice. 2. It is submitted by the learned counsel for the petitioner that the petitioner is a registered dealer under the GST Act. During the relevant period of 2019-20, the petitioner has filed the returns and paid appropriate taxes. However, on examination of the infor...
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ALOK BUILDTECH PVT. LTD. vs. STATE OF CHHATTISGARH & OTHERS


(Chhattisgarh High Court | Dec 16, 2024)

ORDER 1. The whole grievance of the petitioner is against the inaction on the part of the respondents in not refunding the amount of GST collected from the petitioner in the course of the execution of the contract that was awarded to the petitioner. 2. According to the petitioner, the contract was awarded to him Pre-GST rates. The Central Government itself had issued circulars stating that all those contractors who have been made to pay the GST in contracts which were executed prior t...
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ORDER 1. The writ petitioner impugns an order dated 09 December 2022 pursuant to which its registration under the Central Goods & Services Tax Act, 2017 [“CGST Act”] came to be cancelled with retrospective effect from 28 December 2018. 2. We take note of the belated challenge which stands mounted by way of the instant writ petition. We also bear in consideration that the CGST Act does not disentitle or render the petitioner ineligible to apply for registration afresh a...
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JUDGMENT YASHWANT VARMA, J. (Oral) 1. The order sheet would reflect that despite time having been granted on 19 September 2024 and 16 October 2024, the respondents have failed to file a reply. Although Mr. Singla, learned counsel representing them has vehemently requested for further time being granted to file an additional affidavit, we find no justification to defer disposal of this writ petition, in light of the following facts which obtain. 2. The petitioner impugns an Order-i...
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ORDER PER CM APPL. 73564/2024 (Amendment) Bearing in mind the disclosures made, the application is allowed. The amended writ petition filed with the application is taken on record. The application stands disposed of. W.P.(C) 16896/2024 1. The writ petitioner impugns the order dated 16 June 2023 and which proceeds to negate its claim for grant of statutory interest in terms of Section 56 of the Central Goods and Services Tax Act, 2017 [Act]. The petitioner in cons...
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24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)