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

The prayer sought for herein is for a Writ of Certiorari, to call for the records pertaining to the impugned order in original No.GST/01/2020 passed by the third respondent in C.No: V/GST/15/31/2019-Adjn, dated 04.05.2020 and quash the same. 2. The petitioner concern is registered on the files of the third respondent holding GST No.33AADCK6351N1ZB. The petitioner claimed that it had regularly filed the monthly returns under the Goods and Services Tax Act, [in short 'GST Act']. ...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

MATRIX HORIZONS PRIVATE LIMITED


(Authority for Advance Ruling, Jharkhand | Sep 14, 2021)

The applicant M/s Matrix Horizons Pvt. Ltd. (herein after referred to MHTL) having GSTN No- 20AALCM2145G1ZV is a company registered under companies Act, 2013. The Company engaged in manufacturing and exporting of Readymade Garments having its manufacturing plant at Gurgaon.- 1. To expand its operations, the Company has taken land from Ranchi Industrial Area Development Authority (RIADA) on lease for 30 years and is planning to set up an industrial unit for manufacturing of "Manufactu...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

TRANSMISSION CORPORATION OF TELANGANA LIMITED


(Authority for Advance Ruling, Telangana | Sep 14, 2021)

ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SECTION 98(4) OF THE TEALANGANA GOODS AND SERVICES TAX ACT,2017. 1. M/s. Transmission Corporation Of Telangana Limited 6-3-572 Vidyuth Soudha, Khairatabad, Hyderabad 500 082 Telangana. (GSTIN No. 36AAFCT0166J1Z9) 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...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

SARFRAZ JALIYAWALA vs. THE STATE OF MAHARASHTRA


(Bombay High Court | Sep 14, 2021)

1. The Applicant had earlier approached this Court for anticipatory bail vide Anticipatory Bail Application No. 1759 of 2021. It was decided on 29/07/2021 and the following order was passed:- “1. After arguing for some time, when I expressed my disinclination to grant relief, learned counsel for the applicant prays for unconditional withdrawal of this application.   2. Permission granted. Application is allowed to be withdrawn unconditionally and is disposed of as such.&rdq...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
This order has been divided into the following Sections to facilitate analysis:- I Case as made out in the Pleadings   II Case as made out by way of oral submissions   III Analysis:     A) Refund and alterna...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
Captioned main writ petition and 'Writ Miscellaneous Petition' ['WMP'] are listed in the Admission Board. 2. An 'order dated 18.06.2021 bearing reference No.O.C.No.393/2021 (DIN:20210659XN030600EB37)' [hereinafter 'impugned order' for the sake of convenience and clarity] made by sole respondent has been called in question. To be noted, the impugned order is qua 'The Central Goods and Services Tax Act, 2017' [hereinafter 'CGST Act' for the sa...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
Heard learned Advocates appearing for the parties. In this writ petition, the petitioners have made prayer for relief of directing the respondent authority concerned to reopen the Form GST TRAN-1 and enable the petitioners to file the GST TRAN-1 and transfer the transitional credit into its electronic credit ledger. It appears from record that the petitioners have already made a representation for such relief before the respondent concerned as appears at page 53, being Annexure-P-1 to the...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

EXCELLENCY SERVICES vs. UNION OF INDIA AND OTHERS


(Bombay High Court | Sep 14, 2021)

1. Heard Mr. Vinoj Daniel, the learned Counsel for the petitioner, and Ms. Asha Desai, the learned Senior Central Government Standing Counsel for the respondents. 2. The challenge in this Petition is to the following: a. For a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order or direction to quash and set aside Impugned Notices i.e (i) Letter dated 11.12.2020 bearing ref. no GOA/ CGST/ADJ/ADC/37/2020-21 issued by Superintendent of Central, GST i.e. ...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

SHREE NATHJI ORNAMENT vs. STATE OF U.P. AND OTHERS


(Allahabad High Court | Sep 14, 2021)

Heard learned counsel for the parties. Petitioner is duly registered under the Goods and Services Tax Act, 2017 (for short 'Act'). Petitioner was subjected to notice for cancellation of registration issued by the third respondent, Assistant Commissioner, Commercial Tax, Sector 4, Mathura, under Rule 22(1) of the Goods and Services Tax (GST Rules) for not filing returns for a continuous period of six months being in violation of section 29(2)(c) of the Act. Pursuant thereof, by an ...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

MARUTI CASTINGS vs. UNION OF INDIA AND OTHERS


(Rajasthan High Court | Sep 14, 2021)

The matter comes up on an application filed by the respondents No.1, 3, 4 & 5 under Article 226(3) of the Constitution of India seeking vacation of the interim order dated 21/5/2021. By order dated 21/5/2021, a coordinate bench of this Court passed the following order: "Learned counsel for the petitioner submits that a sum of ₹ 50 lac has been recovered under duress from the petitioner without even issuing show cause notice treating it as under Section 74 of the CGST Act, 2...
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)).