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Per Dr Dhananjaya Y Chandrachud 1 Leave granted. 2 This appeal arises from a judgment of a Division Bench of the High Court of Telangana dated 4 March 2020. 3 The High Court in the exercise of its writ jurisdiction under Article 226 of the Constitution set aside the action of the appellants in collecting an amount of ₹ 4,16,447 from the respondent towards tax and penalty under the Central Goods and Services Tax Act 2017 (CGST) and State Goods and Services Tax Act (SGST) and dire...
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WINDLASS BIOTECH LIMITED


(Authority for Advance Ruling, Uttarakhand | Sep 2, 2021)

1. This is an application under Sub-Section (1) of Section 97 of the Central Goods & services Tax Act, 2017 and Uttarakhand State Goods & Service Tax Act, 2017 (hereinafter referred to as CGST/SGST Act) and the rules made thereunder filed by M/s Windlass Biotech Limited, 40/1, Mohabewala Industrial Area, Dehradun, Uttarakhand (hereinafter referred to as 'the applicant') registered with the GSTIN having Registration No. 05AAACW3417C1Z and seeking advance ruling on the following...
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Petitioner challenges the detention of goods under section 129 of the Central Goods and Services Tax Act, 2017 ('CGST Act' for brevity). Petitioner claims that his lorry was seized on 4.8.2021 along with the excavator, which was being transported, pursuant to which Ext.P4 order of detention was issued under section 129(1) of the CGST Act. It is the case of the petitioner that he is entitled to get release of the vehicle on complying with the appropriate conditions that may be fixed by...
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1. By way of present petition, the petitioner has challenged the retrospective amendment dated 18.05.2020 by which the provision of Section 128 of the Finance Act, 2020 has been inserted with effect from 1s t July, 2017 to Section 140 of the Central Goods and Service Tax Act, 2017 by prescribing a time limit for taking the input tax credit. The petitioner has also sought the benefit of transitional credit of ₹ 6,04,47,033/-. 2. By a detailed judgment dated 5th May, 2020 in WP(C) No.196/...
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SYMMETRIC INFRASTRUCTURE PRIVATE LIMITED


(Authority for Advance Ruling, Rajasthan | Sep 2, 2021)

Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGSTRGST Act, 2017, within a period of 30 days from the date of service of this order. 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 referen...
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Heard Dr. A Saraf, learned senior counsel for the petitioner in WP(C)No.3878/2021 & WP(C)No.3880/2021. Also heard Mr. SC Keyal, learned counsel for the petitioners in WP(C)No.3675/2021 and WP(C)4120/2021. 2. It is taken note of that the petitioners in WP(C)No.3675/2021 and WP(C)No.4120/2021 i.e., the authorities under the GST Department are the respondents in WP(C)No.3878/2021 and WP(C)No.3880/2021, whereas the assessee BMG Informatics Pvt. Ltd., is the respondent in WP(C)No.3675/2021...
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MAHAVIR ENTERPRISE vs. STATE OF GUJARAT


(Gujarat High Court | Sep 2, 2021)

1. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: “(a) to quash and to set aside the action under section 83 taken by the respondent no.4; (b) Pending admission, hearing and final disposal of this petition, Your Lordships may be pleased to direct the Respondents (i) To lift the attachment of property; (ii) Not to take any coercive action against the petitioner. (c) To issue order(s), d...
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OM SHANTI CONSTRUCTION vs. STATE OF BIHAR


(Patna High Court | Sep 1, 2021)

Petitioner has prayed for the following relief(s) : (i)   the show cause notice dated 9-12-2020 (as contained in Annexure-2) issued by the respondent No. 2 proposing levy of tax, interest and penalty be quashed. (ii)  the summary of order dated 11-1-2021 (as contained in Annexure-5) issued by the respondent No. 2 quantifying tax, interest and penalty be quashed. (iii)  the ex parte order dated 11-1-2021 (as contained in Annexure-4) passed by the respondent No. ...
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KRITI INDUSTRIES (INDIA) LIMITED


(Authority for Advance Ruling, Madhya Pradesh | Sep 1, 2021)

1. The present application has been filed u/s 97 of the Central Goods and Services Act, 2017 and MP Goods and services Act, 2017 (hereinafter also referred to CGST Act and SGST Act respectively) by M/s KRITI INDUSTRIES (INDIA) LIMITED. Brilliant Sapphire. 801-804, 8th Floor, Plot No. 10. Scheme 78. Phase-II. Vijay Nagar Indore. MP 452010 (hereinafter referred to as the Applicant). registered under the Goods & Services Tax and GST number is 23AAACK7078B1ZU 2. The provisions of the CGST...
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DRISHTI OFFSET


(Authority for Advance Ruling, Madhya Pradesh | Sep 1, 2021)

1. ASHOK GUPTA Proprieter of M/s Drishti Offset (hereinafter referred to as the Applicant) is printing marketing material for The Berlin school of business and innovation which is a college based out of Germany, is located at Plot no.37. M.P. Nagar. Zone-1. in the Bhopal district of the state of Madhya Pradesh (452001). The Applicant is having a GST registration with GSTIN 23ABOPG0204H1Z9. 2. The provisions of the CGST Act and MPGST Act are identical, except for certain provisions. Theref...
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12
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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)).