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P.C. (PER JITENDRA JAIN, J.) :- 1. Rule. Rule is made returnable immediately at the request and with the consent of the learned counsel for the parties. 2. By this petition, under Article 226 of the Constitution of India, the petitioner challenges the show cause notice dated 23 December 2020 culminating into Order-in-Original (O-I-O) dated 27 February 2021 primarily on the ground of principles of natural justice. 3. Mr. Nambodiri, learned counsel for the petitioner submits that th...
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PC.:- 1. Heard the learned counsel for the parties. 2. The Petitioner challenges the Order-in-Original (O-I-O) dated 29 August 2024 made by Respondent No. 5 and the Notifications dated 28 December 2023 and 16 January 2024 issued by Respondent No. 3 purporting to extend the limitation for passing a final order in respect of the concerned Financial Year i.e. 2019-2020. The Petitioner has a remedy to appeal the O-I-O, but Mr. Jain submits that no appeal can be filed against the Notificat...
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P.C. [PER M.S.SONAK, J.] :- 1. Heard learned counsel for the parties. 2. Rule. The Rule is made returnable immediately at the request of and with the consent of the learned counsel for the parties. 3. The petitioner is challenging the show cause notice dated 27 October 2023 calling upon the petitioner to show cause why short payment of tax amounting to Rs. 115,58,67,623/- along with the appropriate rate of interest shall not be recovered from the petitioner. 4. Typically, sinc...
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PT. OBM DRILCHEM vs. UNION OF INDIA & OTHERS


(Bombay High Court | Dec 16, 2024)

PC.:- 1. Heard the learned counsel for the parties. 2. The Petitioner challenges the Order-in-Original (O-I-O) dated 26 August 2024 made by Respondent No. 5 and the Notification dated 28 December 2023 issued by Respondent No.3 purporting to extend the limitation for passing a final order in respect of the concerned Financial Year, i.e. 2019-2020. The Petitioner has a remedy to appeal the O-I-O, but Mr. Jain submits that no appeal can be filed against the Notification dated 28 December...
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JUDGMENT ANISH DAYAL, J. 1. This petition has been filed for declaring arrest of the petitioner on 30th November 2024, his subsequent remand to respondent’s custody, and incarceration in relation to FNO. DGGI/INV/GST/2974/2024-Gr.F, illegal, void, and arbitrary. Challenge is inter alia on the basis of it being violative of Article 22 of the Constitution of India. Factual Background 2. Petitioner is currently a Director of M/s Wee-Pro Resource Recovery Solutions Private L...
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ORDER 1. Heard learned counsel appearing on behalf of the parties. 2. This writ petition has been filed for the following relief:- "I. Issue a suitable writ, order or direction in the nature of certiorari for quashing the impugned order dated 29.12.2023 passed by the respondent no.2 under section 23 of the UPGST/CGST Act for the tax period of July 2017 to March 2018, F.Y. 2017-2018 and order dated 27.6.2024 passed by the respondent no.2 under section 161 of the U.P.GST Act, 2...
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ORDER 1. This petition is directed against orders dated 24.11.2023 and 30.09.2023 passed by the Deputy Commissioner, State Tax, Sector-10, Noida under Section 73 of the Goods and Service Tax Act, 2017 whereby demand has been created against the petitioner. 2. Submission has been made that notices issued under Section 73 of the Act, were uploaded on 'Additional Notices and Orders' Tab of the G.S.T. Portal, which is evident from Annexure-1 of affidavit and consequently, the peti...
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P.C.:- 1. Heard learned counsel for the parties. 2. Rule. The Rule is made returnable immediately at the request of and with the consent of the learned counsel for the parties. 3. The petitioner has instituted the appeal before the appellate authority against the order dated 25 April 2022. However, inadvertently, while filing the appeal online, as against the column indicating pre-deposit, no amount was indicated. 4. After this error was realized, the petitioner did make the 1...
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P.C.:- 1. Heard learned counsel for the parties. 2. The petitioner challenges the show cause notice dated 9 December 2021 on the ground of alleged breach of Rule 142 (1A) of the Central Goods and Services Tax Rules 2017 (CGST Rules) in as much as no preshow cause notice was issued to the petitioner. 3. Mr Shah learned counsel for the petitioner submits that though Rule 142 (1-A), post its amendment with effect from 15 October 2020, substitutes the word ‘may’ for the wo...
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PC.:- 1. Review Petition (St) No. 34303 of 2024 is not on board. Upon mentioning taken on board and heard along with Review Petition (St) No. 30291 of 2024. 2. These review petitions are filed by the Additional Director General of GST Intelligence and the Commissioner, CGST and Central Excise seeking review of the order dated 20 September 2024 passed by the Co-ordinate Bench of this Court, whereby the writ petition filed by the Original Petitioner (Respondent in the present review pet...
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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)