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1. The applicants in both these applications are apprehending arrest in connection with Summons No. GEXCOM/AE/FU/672/2021- AE, dated 17th September 2021. The case of prosecution is as follows:- (i) On the basis of intelligence, the office of Central Goods and Service Tax (‘CGST’ for short) and Central Excise initiated investigation against a firm involved in trading of pharmaceutical products. Verification of the suppliers of the firm was done, which revealed that some firms b...
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AB TRADERS vs. STATE OF GUJARAT AND OTHER


(Gujarat High Court | Sep 23, 2021)

1. The petitioner, which is a proprietorship firm, received order for purchase of arecanut from a buyer in New Delhi. The petitioner appointed transporter for such transportation. It was specifically conveyed to the transporter that movement of goods was to be commenced only after both tax invoice as well as e-way bill were given to the driver. 2. It is his say that the area of the petitioner was facing intermittent network outages and therefore, the petitioner could not generate immediat...
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AB TRADERS vs. STATE OF GUJARAT AND OTHER


(Gujarat High Court | Sep 23, 2021)

1. The petitioner, which is a proprietorship firm, received order for purchase of arecanut from a buyer in New Delhi. The petitioner appointed transporter for such transportation. It was specifically conveyed to the transporter that movement of goods was to be commenced only after both tax invoice as well as e-way bill were given to the driver. 2. It is his say that the area of the petitioner was facing intermittent network outages and therefore, the petitioner could not generate immediat...
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STAR ENTERPRISE vs. STATE OF GUJARAT


(Gujarat High Court | Sep 23, 2021)

1. The petitioner, which is a proprietorship firm, received order for purchase of arecanut from a buyer in New Delhi. The petitioner appointed transporter for such transportation. It was specifically conveyed to the transporter that movement of goods was to be commenced only after both tax invoice as well as e-way bill were given to the driver. 2. It is his say that the area of the petitioner was facing intermittent network outages and therefore, the petitioner could not generate immediat...
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VIKAS BANSAL vs. THE UNION OF INDIA


(Gauhati High Court | Sep 23, 2021)

This is an application, filed under Section 439 of the Cr.PC. seeking bail of the accused-petitioner, namely, Sri Vikas Bansal, in connection with GST Case No. CGST/DGGI/INV/GST/2337/2021 for contravention of Sections 132(1)(b)/132(1)(c)/132(1)(f), punishable under Section 132(1)(i) of the Central Goods and Services Act, 2017 (hereinafter referred to as “CGST Act”). [2] Heard Mr. D Sahu, learned counsel for the petitioner. Also heard Mr....
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REWATI TRADERS vs. UNION OF INDIA AND OTHERS


(Allahabad High Court | Sep 23, 2021)

1. Heard Shri Neeraj Kumar Singh, learned counsel for the petitioner; Shri Apoorv Hajela, learned Standing Counsel for the State; Shri Gopal Verma, learned counsel for the Union of India, Shri Parv Agarwal, learned counsel for the CGST and Shri Prateek Chandra, learned counsel for respondent no.4. 2. The present petition has filed with respect to submission of Form GST TRAN-1, electronically, on the GST Portal. 3. The issue raised in this petition is similar to that raised in Wri...
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GREEN RUBBER CRUMB PRIVATE LTD.


(Authority for Advance Ruling, Maharashtra | Sep 22, 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. GREEN RUBBER CRUMB PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following question. ...
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MEKOROT DEVELOPMENT & ENTERPRISE LTD.


(Authority for Advance Ruling, Maharashtra | Sep 22, 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. Mekorot Development & Enterprise Ltd, the applicant, seeking an advance ruling in respect of the following questions. ...
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MINI PREMJIT vs. THE STATE TAX OFFICER AND OTHER


(Kerala High Court | Sep 22, 2021)

The limited prayer in this writ petition is to dispose of Ext.P2 appeal filed under Section 107 of the Central Goods and Services Tax Act, 2017 [for short, the Act] in a time bound manner and to defer proceedings pursuant to Exts.P3 and P4 till the appeal preferred by the petitioner is considered. 2. A perusal of Ext.P1 order shows that the 1st respondent was considering the question whether the activities undertaken by the petitioner was in the nature of works contract service under...
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SMRUTI RANJAN SAHOO vs. STATE OF ODISHA


(Orissa High Court | Sep 22, 2021)

1. The matter is taken up through hybrid arrangement (virtual/physical) mode. 2. The Petitioner being in custody in connection with P.R. No.02 of 2020-21 dated 17.12.2020 of Deputy Commissioner of State Tax, CT & GST Enforcement Unit, Bhubaneswar, corresponding to 2(C) CC Case No.317 of 2021 registered for commission of offences punishable under section 132 (1)(b)(c) and (1) of OGST Act, 2017 which punishable under Section- 132(1)(i) of the Act, has filed this application under Sectio...
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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)).