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The subject matter of this Writ Petition is substantially similar to the one treated by a Division Bench of this Court in W.A. No. 461/2020 (T-RES) between UNION OF INDIA AND OTHERS Vs. M/S AT AND S INDIA PVT. LTD., AND ANOTHER, disposed off on 1.4.2021 wherein para 5 reads as under: “Resultantly, while dismissing the present writ appeal, 30 days time is granted to the assesses to submit their GST TRAN-1 from today.” 2. Like cases should be decided alike, being the operati...
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Shorn off lengthy arguments at the Bar from both the sides, the short question that falls for consideration is: whether pending conclusion of delayed confiscation proceedings in terms of Sec.130 of CGST Act, 2017, the subject goods can be released to the apparent owner thereof on his depositing the amount that may become payable by him in terms of demand notice, of course subject to outcome of the said proceedings. 2. The above question of law arises for consideration in the following fac...
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1. After we issued notice on 13/02/2020, respondent Nos.1 to 4 caused an appearance before us. On 05/03/2020, this Court granted an adjournment with a rider that the prayer for interim relief would be considered after the replies are filed. By an order dated 31/03/2021, we permitted the petitioner to amend the petition and while adding pleadings to the memo of the petition, we permitted additional prayer clause (I) to be added, which reads as under :- "That the Hon'ble Court may ...
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POWERNET INDIA PRIVATE LIMITED vs. UNION OF INDIA


(Kerala High Court | Aug 25, 2021)

Heard the learned counsel appearing for the petitioner. According to the learned counsel for the petitioner, the registration of the petitioner under the CGST Act was cancelled on account of non-filing of the return for a continuous period of six months. The petitioner filed application for revocation of cancellation, but because of defect in the software maintained by the respondents, the respondents did not revoke the cancellation of registration of the petitioner. It is further urged that ...
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1. Draft amendment as sought for is granted. The same shall be treated as part of the petition. 2. The petitioner, by way of present petition under Article 226 of the Constitution of India has sought the following prayer :- “(a) This Honourable Court may be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order or direction declaring that the action of detention of conveyance and goods u/s. 129 as also notice of confiscation ...
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USG BORAL BUILDING PRODUCTS (INDIA) PRIVATE LIMITE..


(Authority for Advance Ruling, Rajasthan | Aug 24, 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...
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Learned Addl. Government Advocate Mr. K. De waived rule on behalf of the respondents. Petitioner has prayed for release of the machinery which has been detained at Churaibari check post while it was in transit from Silchar to Khowai. Brief facts are as under: The petitioner is a company registered under the Companies Act and is engaged in the business of dealing in TATA Hitachi Construction Machinery. The petitioner has its Head Office at Silchar and a Branch Office at Agartala. In th...
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On oral prayer made by the learned counsel for the petitioner, he is permitted to implead the Assistant Engineer (A.E.), Central GST, Meerut as respondent no.3 during course of the day. Heard Sri Suyash Agarwal, learned counsel for the petitioner and Sri Krishna Agarawal, learned counsel for respondent nos.1 & 3. The instant petition has been filed with the following prayer: a) Issue a writ of mandamus or any other appropriate writ, order or direction to respondent no.1 to sup...
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GREEN CLEANING SOLUTIONS


(Authority for Advance Ruling, Uttarakhand | Aug 23, 2021)

1. This is an application under Sub-Section (1) of Section 97 of the Central Goods & Service Tax Act, 2017 and Uttarakhand State Goods & Service Tax Act, 2017 (herein after referred to as CGST/SGST Act) and the rules made thereunder filed by M/s Green Cleaning Solutions, 187, Chakrata Road, Dehradun, Uttarakhand (hereinafter referred to as 'the applicant') is registered with the GSTN having Registration No. 05AAPFG8073Q1ZJ and seeking advance ruling on the following question:-...
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SOURAV BAJORIA vs. UNION OF INDIA


(Gauhati High Court | Aug 23, 2021)

Heard Mr. HRA Choudhury, learned senior counsel assisted by Mr. S Agarwal, learned counsel for the petitioner. Also heard Mr. SC Keyal, learned Standing Counsel, GST. [2] This is an application, filed under Section 439 of the Cr.PC. seeking bail of the accused-petitioner, namely, Shri Sourav Bajoria, in connection with GST Case No. CGST/DGGI/GST/1928/2021, under Section 132(5) of Central Goods and Service Act, 2017. [3] Perused the record of the case produced ...
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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)).