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This Writ Petition is filed primarily assailing the Order-in- Appeal No.HYD-GST-RRC-APP-091-20-21 (APP I), dt.29.12.2020, passed by the 4th respondent, whereby the said respondent had set aside the order passed by the 5th respondent in Appeal No.03/2020-RR(GST)JC-D-D, dt.24.06.2020, denying the refund of excess amount lying to the credit of electronic cash ledger of the petitioner maintained under the Central Goods and Services Tax Act, 2017 (for short, ‘the CGST Act’). 2. The...
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This Writ Petition is filed for issue of a Writ of Mandamus directing the 2nd respondent - Principal Commissioner of Central Tax, GST Bhavan, Secunderabad,, to grant the IGST refund of ₹ 14,78,99,959/- along with applicable rate of interest under Section 56 of the Central Goods and Services Tax Act, 2017 (for short, ‘the CGST Act’), for the period - February, 2021 to May, 2021; directing the 4th respondent - Joint Commissioner of Customs, O/o the Principal Commissioner of Custom...
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STAR ENTERPRISE vs. STATE OF GUJARAT


(Gujarat High Court | Sep 28, 2021)

Note for speaking to minutes is filed urging that as there were similar three matters on the particular day, the order of Special Civil Application No.14273 of 2021 has been transcribed in the present matter. The entire order shall be replaced by recalling the order dated 23.09.2021 and the new order shall be as under: “1. The petitioner is a proprietary firm duly registered and is holding the GSTIN No.24AOXPP6994H1ZX. He deals in wholesale/retain purchase and sale of unwrought alum...
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MANOJ BANSAL vs. DIRECTOR GENERAL OF GST INTELLIGENCE (DGGI)


(Punjab and Haryana High Court | Sep 28, 2021)

The petitioner has filed the present petition under Section 439 of the Code of Criminal Procedure, 1973 (for short 'the Cr.P.C.') for grant of regular bail in Complaint Case No.IV(6) DGGI/RRU/INV/22/2018-19 filed under Section 132(1) (b) and (c) of the Central Goods and Service Tax Act, 2017 (for short 'the CGST Act'). Briefly stated, the allegations against the petitioner, relevant for disposal of the present petition are that M/s Nikita Industries Pvt. Ltd., Sonepat is a...
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Heard Shri Niraj Kumar Singh, learned counsel for the petitioner and Shri Apurva Hajela, learned Standing Counsel for the State. Present writ petition has been filed to quash the adjudication order dated 29.05.2021 passed by the respondent no. 2 under Section 74 of the U.P. GST Act, 2017, whereby, adjudication has been made with respect to the show cause notice dated 17.08.2019 for the tax period July, 2017. Further, challenge has been made to two other show cause notices dated 09.04.2021...
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UMED CLUB


(Authority for Advance Ruling, Rajasthan | Sep 27, 2021)

At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as bei...
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TOSHIBA JSW POWER SYSTEMS PRIVATE LIMITED


(Authority for Advance Ruling, Uttar Pradesh | Sep 24, 2021)

1. M/s Toshiba JSW Power Systems Private Limited, Meja TPP Site, Kodhar, Allahabad 212305 (here in after referred to as the applicant) is a registered assessee under GST having GSTN: 09AADCT0151D1ZS. 2. The applicant has filed application for advance ruling in Form ARA-01 and submitted as under- (1) They are engaged in the business of erection, procurement and commissioning (`EPC') of thermal power plants in India. The applicant was awarded the erection, procurement and commission...
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NAGPUR WASTE WATER MANAGEMENT PVT. LTD.


(Authority for Advance Ruling, Maharashtra | Sep 24, 2021)

(Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) 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. Nagpur Waste Water Management Private Limited, the applicant, seeking an advance ruling in respect of the following ...
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SHABANA ASLAM KALLIWALA vs. STATE OF GUJARAT


(Gujarat High Court | Sep 24, 2021)

1. This application is filed by the applicant under Section 439 of the Code of Criminal Procedure, 1973 for regular bail in connection with File No. DIV5/ ENF/AC3/ SHABANA ASLAM/202122/ B.11 registered with Office of the Deputy Commissioner of State Tax, Enforcement, Vadodara, for the offence punishable under Sections 132(1)(b), 132(1)(c) of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017. 2. Learned advocate appearing on behalf of the applicant s...
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BALAJI TRADERS vs. THE STATE TAX OFFICER


(Madras High Court | Sep 24, 2021)

Prayer sought for herein is for a Writ of Certiorarified Mandamus, calling for the records in GSTN No.33AAOFB2142A1Z5/Tran 1 dated 04.06.2020 issued by the respondent and quash the same as wholly without jurisdiction and clear violation of Section 140(1) of the Tamil Nadu Goods and Services Tax Act, 2017 and direct the respondent to pass order afresh after affording opportunity of personal hearing as contemplated under Section 75(4) of the Tamil Nadu Goods and Services Tax Act, 2017. 2.Fo...
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13
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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)).