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Heard Mr. S. Dwarakanath, learned Senior Counsel, assisted by Mr. P. Karthik Ramana, learned counsel for the petitioner; Mr. Y. N. Vivekananda, learned Government Pleader, Commercial Tax, for the respondents no. 1 and 2 and Mr. N. Harinath, learned Assistant Solicitor General of India for the respondent no.3. 2. The petitioner has moved to the Court for the following relief: “….to issue a Writ of Certiorari or any other appropriate writ or order or direction quashing the ...
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S.H. EXPORTS vs. COMMISSIONER OF CGST AND OTHER


(Delhi High Court | Nov 22, 2021)

Present writ petition has been filed with the following prayers: “(a) Issue a writ, order or direction in the nature of certiorari for quashing of the proceedings initiated under C.No. DL / GST South / Naraina / R-52 / Refund / S.H. Export / 329 / 2019 by the Principal Commissioner of C.G.S.T., Delhi South Commissionerate under Section 54(11) of the Central Goods and Service Tax Act, 2017 against the refund claim filed by the Petitioner firm for the period of July, 2019 and August, ...
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C.M.No.41260/2021 Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) 13080/2021 1. By way of the present petition, Petitioner seeks directions to the Respondents to defreeze the Petitioner’s Current Account No.181905001156 with Respondent No.2-Bank. 2. Learned Counsel for the Petitioner states that the Petitioner’s account had been directed to be debit freezed by Respondent No.1 vide letter dated 10th Aug...
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VIBHU BAKHRU, J 1. The parties have filed these petitions impugning an arbitral award dated 15.03.2021 delivered by an Arbitral Tribunal comprised of three arbitrators (‘the Arbitral Tribunal’). 2. The impugned award was rendered in the context of disputes that have arisen between the parties in connection with the contract whereby Kone Elevator India Private Limited (hereafter ‘Kone’) had agreed to supply, install and commission elevators, and Delhi Metro Rail...
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Heard the learned counsel for the petitioner and the learned Junior Panel Counsel for the respondents. 2. The learned Junior Panel Counsel, on instruction, submits that the petitioner was called upon to furnish the documents and the petitioner has furnished the same on 02.08.2021 as far as the refund claim is concerned. 3. Though the petitioner has sought for wider relief to sanction the GST refund claim in respect of goods exported vide Shipping Bill No.1638500 dated 07.05.2021 and d...
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Petitioners' request for transfer of files of enquiry to a place of petitioners' choice and for grant of copy of statements recorded by respondents in the process of investigation into non-collection of tax for outward supply of rice, were not considered by the Proper Officer under the Central Goods and Services Tax Act, 2017 (for short 'the Act'). 2. These four writ petitions are filed by respective tax payers against whom summons have been issued relating to an investiga...
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ORDER We have heard Mr. V. Sridharan, learned Senior Counsel appearing for the petitioner. The statutory provision - Rule 2(1) defining “Input Service” post 01.04.2011 is very clear and the out-door catering services when such services are used primarily for personal use or consumption of any employee is held to be excluded from the definition of “Input Service”. In that view of the matter, it cannot be said that the High Court has committed any error in de...
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Heard Sri Shailendra Jaiswal, learned counsel for the petitioner and Sri Gaurav Mahajan, learned counsel for the Revenue. Challenge has been raised to the communication dated 1.2.2021 issued under Section 83 of the CGST Act, 2017 (hereinafter referred as the Act) read with Rule 159(1) of the CGST Rules, 2017 (hereinafter referred as the "Rules"). By the impugned communication dated 1.2.2021 respondent no.2 has attached the petitioner's bank Account No.01532320003030, HDF...
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RAJ ENTERPRISES vs. COMMISSIONER COMMERCIAL AND ANOTHER


(Allahabad High Court | Nov 18, 2021)

1. Heard Ms. Pooja Talwar, learned counsel for the petitioner and Shri Manu Ghildyal, learned counsel for the revenue. 2. Matter is at fresh stage. 3. Perused the amendment application (2 of 2021). The same is allowed. Let amendment in the original record be incorporated by Monday (22.11.2021). 4. Challenge has been raised to the order dated 29.06.2019 issued by respondent no.2 whereby the petitioner's registration granted under the Uttar Pradesh Goods and Services Tax Act, 20...
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CM 41094/2021(exemption) Allowed, subject to all just exceptions. W.P.(C) 13034/2021 1. This petition has been filed by the petitioner inter alia challenging the seizure of cash amounting to ₹ 65 lakhs (Rupees Sixty Five Lakhs only) from the residential premises of the Director of the petitioner on 04.03.2021. The petitioner further challenges the letter dated 24.03.2021 issued by the respondent no.1 whereby the bank was directed to release the said amount of ₹ 65 lakhs to the...
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15
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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)).