Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

GST Case Laws


TaxReply Citation TAXREPLY
Court
High Court
State
Search by Related Tags
  OR

  OR

  OR
Date (From)
Date (To)
Name of Party
Text Search
Text Search option

  13,131 Results

JAISWAL IRON STORES vs. STATE OF U.P. AND OTHERS


(Allahabad High Court | Sep 16, 2021)

Supplementary affidavit filed today, is taken on record. Heard Sri Aloke Kumar, learned counsel for the petitioner and Sri Apoorva Hajela, learned Standing Counsel for the State. Challenge has been raised to the order dated 24.7.2021 passed by the Assistant Commissioner, Commercial Tax, Sector-II, Bhadohi in exercise of power under Section 74 of the GST Act, 2017 for the tax period 2019- 20. Submission of learned counsel for the petitioner is three fold. First, it has been submitt...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

ION EXCHANGE INDIA LIMITED


(Authority for Advance Ruling, Rajasthan | Sep 15, 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...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

HARISH CHAND MODI


(Authority for Advance Ruling, Rajasthan | Sep 15, 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...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

GUJARAT HIRA BOURSE


(Authority for Advance Ruling, Gujrat | Sep 15, 2021)

BRIEF FACTS: M/s. Gujarat Hira Bourse (hereinafter referred to as GHB for sake of brevity) submits that it is Not-for-Profit Company incorporated under Section 25 of the erstwhile Companies Act, 1956 which is now the Section 8 of the Companies Act, 2013 and that it is registered under Section 12A of the Income Tax, 1961, engaged in the development of Gems and Jewellery Park. 2. GHB submits that its main object is to establish a Bourse for promotion of exports of Diamond, Gems, Pearl a...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

MOHIN KHAN vs. STATE OF CHHATTISGARH


(Chhattisgarh High Court | Sep 15, 2021)

1. The Petitioner has filed this Petition under Section 482 of the Cr.P.C. challenging the order dated 05.02.2021, passed by learned Sessions Judge, Mahasamund (C.G.) in Criminal Revision No. H-05/2021, arising out of the order dated 23.01.2021 passed by learned Judicial Magistrate First Class, Mahasamund in Mis. Criminal Case No.S-45/2021, by which the application filed by the Petitioner for grant of permission to release the Truck bearing registration No.OD-02-AY-8394 on supurdnama has been...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

GOVIND vs. STATE OF HARYANA


(Punjab and Haryana High Court | Sep 15, 2021)

This is the first petition under Section 439 Cr.P.C. for grant of regular bail to the petitioner in FIR No.42 dated 06.01.2019 under Sections 420,467, 468, 471, 201 and 120-B IPC, registered at Police Station Chandni Bagh, Panipat. In the present case, FIR was registered by the Excise and Taxation Officer, Panipat on the allegation that one Rakesh Kumar S/o Sh. Daya Nand Singh was running a proprietorship firm, namely, M/s Saksham Enterprises and he had got himself registered under Centra...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
ORDER 1. Heard Mr Shubham Agarwal, Mr Nishant Mishra, Mr Praveen Kumar, Mr Suyash Agarwal, Mr Rahul Agarwal, Mr Rishi Raj Kapoor, Mr Ayush Khanna, Mr Harsh Vardhan Gupta, Mr Vishwjit, Mr Krishnaji Khare, Mr Vinayak Mithal, Mr Pranjal Shukla, Ms Sanyukta Singh and Ms Pooja Talwar for the petitioners; Mr Manish Goyal, learned Additional Advocate General, assisted by Mr Apurva Hajela, Mr A.C. Tripathi, Mr B.P. Singh Kachhawah and Mr Manoj Kumar Kushwaha for the State; Mr Shashi Prakash Singh...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
1. Heard learned counsel for parties and perused the record. 2. Application for anticipatory bail has been file by applicants Hardeep Singh Banga, Gambhir Singh Banga, Satinder Singh Banga, Amitbir Singh, Harbir Singh Banga, Neeraj Bajaj and Pramod Kathuria seeking grant of anticipatory bail with reference to summons dated 25.3.2021, 26.3.2021, 30.3.2021 and 9.4.2021 issued by the Opposite Party No.5-Senior Intelligence Officer GST Intelligence, Zonal Unit Ghaziabad, under Section 70 of t...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

SUBHASH KUMAR SINGH vs. THE STATE OF ASSAM


(Gauhati High Court | Sep 15, 2021)

Heard Mr. AD Choudhury, learned counsel for the petitioner. Also heard Mr. M Phukan, learned Public Prosecutor. [2] This is an application, filed under Section 439 of the Cr.PC. seeking bail of the accused-petitioner, namely, Sri Subhash Kumar Singh, in connection with BI (E.O) Assam Tax P.E. No. 03(03)/2021, under Section 132(1)(i) of the Assam GST Act, 2017. [3] The scanned copies of the investigation report and the record of the case have been received and perused by this Court. ...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

BEST CROP SCIENCE LLP vs. STATE OF U.P.


(Allahabad High Court | Sep 14, 2021)

Heard Sri Tanmay Sadh, Learned Counsel for the petitioner; Sri Manish Goyal, Learned Additional Advocate General assisted by Sri Apoorva Hajela, Learned Counsel for the revenue and Sri R.C. Shukla, Learned Counsel appearing for the CGST authority. 2. Originally, the writ petition was filed to challenge the validity of Rule 86A of the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the ‘Rules’). Also, challenge was raised to the direction issue...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in


13
May
S
M
T
W
T
F
S
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)).