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A.S. JEWELLERS vs. STATE TAX OFFICER PALLAKAD


(Kerala High Court | Nov 3, 2021)

Various reliefs are claimed by the petitioner. It includes a direction to serve a copy of an Order issued under Section 129(3) of the Central Goods and Services Tax Act (for short, 'the Act') and not to invoke the bank guarantee furnished by the petitioner. 2. Petitioner claims to be engaged in the manufacture of gold ornaments as job work for others. On 29.08.2019, while a staff of the petitioner was travelling on a train, for supplying the ornaments to its principals after the j...
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NELLISSERY & CO. vs. STATE TAX OFFICER AND OTHERS


(Kerala High Court | Nov 3, 2021)

Various reliefs are claimed by the petitioner. It includes a direction to serve a copy of an Order issued under Section 129(3) of the Central Goods and Services Tax Act (for short, 'the Act') and not to invoke the bank guarantee furnished by the petitioner. 2. Petitioner claims to be engaged in the manufacture of gold ornaments as job work for others. On 29.08.2019, while a staff of the petitioner was travelling on a train, for supplying the ornaments to its principals after the j...
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BGR MINING & INFRA LIMITED vs. THE STATE OF JHARKHAND


(Jharkhand High Court | Nov 3, 2021)

Heard learned counsel for the petitioner and learned counsel for the respondents. 2. In all these writ petitions common appellate order dated 22nd February 2021 (Annexure 15) passed by the Joint Commissioner of State Tax (Appeal), Dhanbad Division, Dhanbad in Appeal Case Nos. DH/GST 14/2019 20, DH/GST 13/2019 20, DH/GST 17/2019 20, DH/GST 12/2019 20, DH/GST 15/2019 20 and DH/GST 16/2019 20 are under challenge relating to the period of April 2019, March 2019, July 2019, February 2019,...
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Heard Mr. Sumeet Gadodia, learned counsel appearing on behalf of the petitioners. 2. Heard Mr. Amit Kumar, learned counsel appearing on behalf of the respondents. 3. The present writ petition has been filed challenging the garnishee Notice dated 30.09.2021 (Annexure-9) issued under Section 79 of the Central Goods & Services Tax Act, 2017 whereby the respondent no. 4 has frozen the bank account of the petitioners. It is the specific case of the petitioners that an appeal has been f...
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SWAMINARAYAN FOODS PVT. LTD.


(Appellate Authority for Advance Ruling, Gujrat | Nov 2, 2021)

At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘CGST Act, 2017’ and the ‘GGST Act, 2017’) are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST ...
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SPX FLOW TECHNOLOGY INDIA PVT. LTD


(Appellate Authority for Advance Ruling, Gujrat | Nov 2, 2021)

The appellant M/s. SPX Flow Technology (India) Pvt. Ltd. is engaged in manufacture of Single and Multi Stage Pumps designed for handling water, Dairy Machine etc. and also carries out trading of such goods. 2. In respect of trading in foreign countries, the appellant has submitted that the trading business is undertaken in the following manner. (i) The appellant’s parent company M/s. SPX Flow Technology, located in Poland (herein after referred to as ‘M/s. SPX Poland&rsquo...
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ALISHA GRUH UDYOG (BARKATBHAI NOORDINBHAI VELANI)


(Appellate Authority for Advance Ruling, Gujrat | Nov 2, 2021)

At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘CGST Act, 2017’ and the ‘GGST Act, 2017’) are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act, 2017 ...
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STOVEC INDUSTRIES LTD


(Appellate Authority for Advance Ruling, Gujrat | Nov 2, 2021)

At the outset we would like to make it clear that the provisions of CGST Act, 2017 and GGST Act, 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the GGST Act. 2. The applicant M/s. Stovec Industries Ltd. filed an application for adva...
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RAJIVKUMAR GIRIRAJ BANSAL (GUJARAT PLAST INDUSTRIE..


(Appellate Authority for Advance Ruling, Gujrat | Nov 2, 2021)

At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘CGST Act, 2017’ and the ‘GGST Act, 2017’) are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act, 2017 ...
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MEERABAI TUKARAM BORADE


(Authority for Advance Ruling, Maharashtra | Nov 2, 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. Meerabai Tukaram Borade, the applicant, seeking an advance ruling in respect of the following reframed questions:- 1. In the instant case, whether the services provided by us to Samaj Kalyan Department, State Government of Maharashtra (Social Wel...
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15
May
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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)).