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  13,115 Results

AMIT KUMAR vs. UNION OF INDIA


(Gauhati High Court | Aug 23, 2021)

Heard Mr. KN Choudhury, learned senior counsel assisted by Mr. B Sharma, 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 Amit Kumar, in connection with GST Case No. CGST/DGGI/GST/1928/2021, under Section 132 of Central Goods and Service Act, 2017. [3] Perused the record of the case produced before this Court. [4] The acc...
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DEV INTERNATIONAL vs. UNION OF INDIA AND OTHERS


(Delhi High Court | Aug 23, 2021)

1. The petition has been heard by way of video conferencing. 2. The matter has been taken up for hearing today as 20th August, 2021 was declared a holiday. 3. Present writ petition has been filed seeking a direction to the Respondents to pay the refund of ₹ 22,37,632/- to the Petitioner being excess cash balance in the electronic cash ledger along with the applicable interest as notified vide Notification No. 13/2017-Central Tax dated 28th June 2017. Petitioner also seeks a directio...
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THE WORLD ECONOMIC FORUM, INDIA LIAISON OFFICE


(Authority for Advance Ruling, Maharashtra | Aug 20, 2021)

PROCEEDINGS (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. The World Economic Forum, India Liaison Office, the applicant, seeking an advance ruling in respect of the fol...
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SHAILESH RAMSUNDER PANDE POOJA VAISHNAVI SCHOOL BU..


(Authority for Advance Ruling, Maharashtra | Aug 20, 2021)

PROCEEDINGS (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. SHAILESH RAMSUNDER PANDE (POOJA VAISHNAVI SCHOOL BUS SERVICE) the applicant, seeking an advance ruling in resp...
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YASHASWI ACADEMY FOR SKILLS


(Authority for Advance Ruling, Maharashtra | Aug 20, 2021)

PROCEEDINGS (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. YASHASWI ACADEMY FOR SKILLS., the applicant, seeking an advance ruling in respect of the following questions. ...
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YASHASWI ACADEMY FOR SKILLS


(Authority for Advance Ruling, Maharashtra | Aug 20, 2021)

PROCEEDINGS (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. YASHASWI ACADEMY FOR SKILLS., the applicant, seeking an advance ruling in respect of the following q...
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SANCHIT GUPTA vs. UNION OF INDIA AND OTHERS


(Allahabad High Court | Aug 19, 2021)

Heard Sri Durgesh Kumar Singh, learned counsel for the applicant, learned A.G.A for the State as well as Sri Dileep Chandra Mathur, learned counsel for O.P. No.1-Union of India and perused the record. The instant bail application has been filed on behalf of the applicant with a prayer to release him on bail in Case DGGI/ARU/Gr.B/ST No. 29 of 2020 under Section 132 (1) (b) C.G.S.T. Act, Police Station- Sikandara, District- Agra, during pendency of trial. It is submitted by learned coun...
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KUSHAL GUPTA vs. UNION OF INDIA AND ANOTHER


(Allahabad High Court | Aug 19, 2021)

Heard Sri Durgesh Kumar Singh, learned counsel for the applicant, learned A.G.A for the State as well as Sri Dileep Chandra Mathur, learned counsel for O.P. No.1-Union of India and perused the record. The instant bail application has been filed on behalf of the applicant with a prayer to release him on bail in Case DGGI/ARU/Gr.B/ST No. 29 of 2020 under Section 132 (1) (b) C.G.S.T. Act, Police Station- Sikandara, District- Agra, during pendency of trial. It is submitted by learned coun...
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J.K. PAPAD INDUSTRIES


(Appellate Authority for Advance Ruling, Gujrat | Aug 18, 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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By this petition the petitioner has challenged inter-alia the attachment of Cash Credit Account and all bank accounts on the same PAN of the petitioner in HDFC Bank, Yamuna Nagar. Learned Senior Counsel states that the petitioner had filed objections to this attachment as far back as on 07.08.2021 but in the absence of the decision thereon the industry of the petitioner has been shut down. Notice of motion. On advance notice, Mr. Anshuman Chopra, Advocate appears and accepts notic...
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12
May
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M
T
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T
F
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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)).