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

  13,115 Results

TVL. CITY MOBILES vs. THE STATE TAX OFFICER


(Madras High Court | Aug 18, 2021)

The petitioner has, under cover of e-mail dated 18.08.2021, sought leave to withdraw this Writ Petition with permission to file statutory appeals in terms of Section 107(1) of the Tamil Nadu Goods and Services Tax Act, 2017. 2. Though the period for filing of statutory appeal is only three months from the date on which the order is received, in this case December, 2020, the Supreme Court in Re: Cognizance for Extension of Limitation dated 23.03.2020, 06.05.2020, 10.07.2020, 08.03.2021 and...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
In this writ petition, the petitioner is challenging the action of the respondents, in non-transitioning the credit of value added tax paid into petitioner’s electronic credit ledger in Form GST PMT-2, on the basis of declaration in Form GST TRAN-1 filed on 27.12.2017 through GST Portal; not allowing the petitioner to avail the credit of the amount in Form GSTR-3B; and utilize the same in discharge of its tax liability under the Central Goods And Service Tax Act, 2017 (for short ‘...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
O R D E R The hearing has been done by way of video conferencing. CM APPL. 26821/2021 By way of the present application, Applicant/Petitioner seeks stay on the direction given by the Respondent No. 4 vide its letter dated 05.08.2021 to the Respondent No.5 for recovery of ₹ 21,27,595/- from the bank account of the Petitioner and stay the operation of the order dated 17.12.2019 in Case No, 74/2019 passed by the Respondent No.2, pending the disposal of the present writ pe...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
1. The petitioners apprehended detention under PASA in connection with the Complaint filed by the State Tax Department in the Court of the Chief Judicial Magistrate, Ahmedabad under different sub-sections of Section 132 of the Gujarat Goods and Services Tax Act, 2017 and Central Goods and Services Tax Act, 2017 read with Section 120B of the Indian Penal Code. 2. In response to the notice of this Court, on 15.06.2021 it was informed to the Court that, atleast one of the petitioners could b...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
Heard Sri Neeralgi Jeevanbabu Jagadish, learned standing counsel is present before the court physically and representing the petitioner-Superintendent of Central Tax, Bangalore South Commissionerate. This petition is initiated by the responsible Authority of Central Tax against the respondent namely Syed Sardar Pasha. The petitioner namely Mr.Aslam Pasha Azeez has filed Crl.Misc.No.5876/2019 against the respondent- Superintendent of Central Tax, Bangalore South Commissionerate, under Sect...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

MUKESH & ASSOCIATES


(Authority for Advance Ruling, Tamilnadu | Aug 17, 2021)

Note: Any appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain pro...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

THIRU NEELAKANTA REALTORS LIMITED LIABILITY


(Authority for Advance Ruling, Tamilnadu | Aug 17, 2021)

Note: Any appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain pro...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

ESMARIO MARINE PRIVATE LIMITED


(Authority for Advance Ruling, Tamilnadu | Aug 17, 2021)

Note: Any appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain pro...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

DECCAN TRANSCO LEASING PRIVATE LIMITED


(Authority for Advance Ruling, Telangana | Aug 17, 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. Deccan Transco Leasing Private Limited, Block -2 (DG-6) Flat No. :103, Raintree Park, Spinal Road, Kukatpally, Hyderabad - 500 072 Telangana. (GSTIN No. 36AABCL4306J1ZN) 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 cl...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

CENTURY METAL RECYCLING LTD. vs. STATE OF UTTARAKHAND


(Uttarakhand High Court | Aug 17, 2021)

The petitioner, in the present Writ Petition, has put a challenge to the order of seizure, which was passed under Section 129 (3) of Uttarakhand G.S.T. Act. Being aggrieved against an order of seizing, an Appeal, being Appeal No. 94 of 2019, was preferred by the petitioner under Section 107 of the Act, which too was dismissed by the Appellate Authority by the judgment of 27th January, 2021. If the provisions of Section 129 (3), is taken into consideration, the power of seizure, which has ...
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in


12
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)).