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  13,135 Results

LOVELY TRADERS vs. STATE OF U.P. AND OTHERS


(Allahabad High Court | Oct 1, 2021)

Heard Sri Vishwjit, learned counsel for the petitioner, Sri Apurva Hajela, learned counsel for the Revenue and Sri Anant Tiwari, learned counsel for the Union of India. Challenge has been raised to the order dated 28.2.2018 passed under Section 129(3) of UPGST Rules, 2017. Solitary submission advanced by the learned counsel for the petitioner is that the goods have been seized solely on account of absence of E-way bill prescribed under the UPGST Rules, 2017. Relying on earlier dec...
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Admit. 2. Adv. Sreelal N. Warriar takes notice on behalf of respondents 1 and 2. The learned Assistant Solicitor General of India takes notice on behalf of third respondent. 3. In this writ petition, the petitioner is challenging Exts.P9, P9(a) and P9(b) orders of the provisional attachments of property under Section 86 of the Central Goods and Service Tax Act, 2017. As per the impugned orders, as many as seven accounts of the petitioner have been provisionally attached in purported e...
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In wake of second surge in the COVID-19 cases, abundant caution is being maintained, while hearing the matters in Court, for the safety of all concerned. This Court perused the material available on record. The petitioner has been arrested in connection with Complaint No.DGGI/INV/GST/2371/2021-Gr-B/O/o ADG-DGGIZU-Jaipur for the offences punishable under Sections 132(1)(C) (F)(h) and (1) of CGST Act, 2017. He has preferred this bail application under Section 439 Cr.P.C. Learned cou...
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Writ petitioner was registered under erstwhile 'Tamil Nadu General Sales Tax Act, 1959 (Act 1 of 1959)' [hereinafter 'TNGST Act' for the sake of convenience, clarity and brevity] and 'Central Sales Tax Act, 1959' [hereinafter 'CST Act' for the sake of convenience, clarity and brevity]. Thereafter, when Goods and Services Tax regime kicked in on and from 01.07.2017, the writ petitioner migrated to that regime in accordance with Section 139 of 'Tamil Nadu Goo...
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1. The petitioners have filed this writ petition (criminal) under Article 226 of the Constitution of India challenging the legality and propriety of the order dated 26.06.2021 passed in Criminal Revision No. 62/2021 passed by 5th Additional Sessions Judge, Raipur by which he rejected the revision and affirmed the order dated 12.05.2021 passed by the learned Chief Judicial Magistrate, First Class in Criminal Case No. 3600/2021 by which he rejected the application filed by the petitioner under ...
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SATYA DEV BOMMIREDDY


(Authority for Advance Ruling, Telangana | Sep 30, 2021)

1. M/s. Satya Dev Bommireddy, H.NO.6-3-597/D/9, 869, V R Colony, Khairatabad, Hyderabad, Telangana, 500 004 (GSTIN No. 36ASEPB8739M1ZB) 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 referenc...
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GRB DAIRY FOODS PVT. LTD.


(Authority for Advance Ruling, Tamilnadu | Sep 30, 2021)

GRB DAIRY FOODS PVT LTD, 10 Sidco Shed, Sipcot Industrial Complex, Hosur, Krishnagiri District, Tamil Nadu- 635126 (hereinafter called the 'Applicant') is registered under the GST Vide GSTIN 33AACCG0136G1Z8. They have sought Advance Ruling on the following question:- Whether the GST paid on inputs/input services procured by the applicant to implement the promotional scheme under the name 'Buy n Fly' is eligible for Input Tax Credit under the GST law in terms of Section 16 ...
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NAVBHARAT IMPORTS


(Authority for Advance Ruling, Tamilnadu | Sep 30, 2021)

M/s. Navbharat Imports, B-3,32/34, Golden Primrose Apartments, Saravana Street, T.Nagar, Chennai-600017 (hereinafter called the ‘Applicant’) arc registered under the GST Vide GSTIN 33AAKYS4623H1ZN. They have sought Advance Ruling on the following question: When Physical force is the primary action of a toy and if the light and the music arc ancillary to it then whether it is to be classified under “Electronic Toys” or “other than Electronic Toys” Th...
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TIF INTEGRATED INDUSTRIAL PARKS PVT. LTD.


(Authority for Advance Ruling, Telangana | Sep 30, 2021)

1. M/s. TIF Integrated Industrial Parks PVT Ltd, IDA Cherlapally, Hyderabad (‘applicant’ for short) - 500051, (GSTIN No. 36AAGCT2558M1ZU) have filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules, seeking Advance Ruling seeking clarification. 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 specifi...
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EXSERVICEMEN RESETTLEMENT SOCIETY


(Authority for Advance Ruling, West Bengal | Sep 30, 2021)

Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Tax Act, 2017 or West Bengal Goods and Services Tax Act, 2017 (hereinafter collectively called ‘the GST Act’), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Tax Act, 2017, within a period of thirty days from the date of communication of this Ruling, or withi...
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13
May
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F
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13 May

☑ Monthly | GSTR-5

GSTR-5 for the m/o Apr 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Apr 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Apr 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

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)).