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The petitioner has sought for setting aside the provisional attachment of bank accounts maintained with HDFC bank as per the communication dated 21.09.2020 at Annexure-A and has sought for appropriate direction to the respondent No.2 to defreeze the petitioner's bank accounts. 2. The petitioner is stated to be a Company registered under the Karnataka Goods and Service Tax Act, 2017 and engaged in the Business to Business ('B2B') e-commerce trading in 'white goods' incl...
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1. Heard Sri Subham Agrawal, learned counsel for the petitioners, Sri V.K. Pandey, learned counsel for the Revenue and Sri B.P. Singh Kachhwaha, learned Standing Counsel for the State -Authority. 2. Present petition has been filed for the following relief; "(b) Certiorari quashing the seizure order dated 16.11.2017 (Annexure No.2 to the writ petition) and the penalty notice under Section 129(3) of U.P. GST Act dated 28.11.2017 issued by respondent no.4. (Annexure No.3 to the writ...
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EDUCATIONAL INITIATIVE PVT. LTD.


(Appellate Authority for Advance Ruling, Gujrat | Sep 7, 2021)

At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (herein after referred to as the ‘CGST Act, 2017’) and the Gujarat Goods and Services Tax Act, 2017 (herein after referred to as the ‘GGST Act, 2017’) are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar prov...
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1. The petitioner-establishment has put forth prayer clauses “A”, “B” and “C” as under : “A) The Hon'ble High Court may be pleased be issue a writ, order or direction in the nature of writ and thereby direct the Respondents to permit the petitioner to submit its revised FORM GST-TRAN-1 return electronically on the common portal and allow the petitioner to upload the revised FORM GST TRAN-1 as per the provisions of Rule 120-A of the Central Goo...
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Both the parties are present. In this writ petition, the petitioner has challenged the vires of several sections of the GST Act including Section 50 and order dated May 14, 2019 demanding interest of ₹ 2,51,15,982/- under Section 50 for the period July, 2017 to March, 2018. The petitioner has also challenged the garnishee notice under Section 79 dated May 27, 2019 issued to HDFC Bank and recovery of ₹ 1,42,74,642/- under the said notice. The petitioner submits that during the pend...
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1. An order of provisional attachment of property dated November 9, 2020, passed by the Assistant Commissioner (Anti-Evasion), CGST & C. Ex., Belapur Commissionerate, upon invocation of Section 83 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the Act’) is under challenge in this writ petition. 2. The primary contention of Mr. Gandhi, learned counsel for the petitioner is that as on date the order of provisional attachment was made, no proceed...
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REAL TRADE vs. UNION OF INDIA AND ORS.


(Bombay High Court | Sep 7, 2021)

1. An order dated 09/11/2020 passed by the Assistant Commissioner (Anti-Evasion), CGST & C. Ex., Belapur Commissionerate, for provisional attachment of property under section 83 of the Central Goods and Services Tax Act, 2017, is under challenge in this writ petition on the ground that no proceedings are pending against the petitioner under sections 62 or 63 or 64 or 67 or 73 or 74 thereof; hence, the jurisdictional fact for issuance of the order of provisional attachment being non-existe...
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GWC ASPHALT vs. HE STATE OF TRIPURA AND OTHERS


(Tripura High Court | Sep 7, 2021)

Heard learned counsel for the parties for final disposal of the petition. Petitioner is in the business of providing construction materials. The petitioner had sold 125 drums of Bitumen-vg-30 containing 22.125 metric tons of the said product valued at ₹ 813294/- on which the petitioner had paid GST of ₹ 146393/-. The consignment was to be transported from Guwahati and to be delivered to one Kishore Roy at Agartala. For such transportation of the goods the petitioner had also generated...
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CONSULTING ENGINEERS GROUP LIMITED


(Authority for Advance Ruling, Rajasthan | Sep 6, 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 being...
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GSPC (JPDA) LTD


(Authority for Advance Ruling, Gujrat | Sep 6, 2021)

BRIEF FACTS The applicant M/s. GSPC (JPDA) LTD., has submitted that petroleum existing within the Joint Petroleum Development Area(JPDA) is a resource exploited jointly by Timor-Leste and Australia; that the applicant along with other concessionaries entered into Production Sharing Contract(PSC) dated 15th November, 2006 with Timor Sea Designated Authority for undertaking the exploration activities in the Block JPDA 06-103 awarded to it, in the Joint Petroleum Development Area(JPDA). ...
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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)).