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CM APPL. 20330/2021 (Exemption) Allowed, subject to all just exceptions. Accordingly, the application stands disposed of. CM APPL. 20329/2021 Present application has been filed for amendment of the writ petition. In the present application, it has been admitted that the unamended Section 2(6) of Integrated Goods and Services Tax, 2017 (‘IGST Act’) has been reproduced in the writ petition and at times, IGST Act has been referred to as ‘CGST Act’. It is s...
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Learned counsel for the petitioner has forwarded a memo under cover of e-mail dated 13.07.2021 seeking permission to withdraw this Writ Petition, seeing as the same challenge show cause notice issued under the provisions of the Central Goods and Services Tax Act, 2017. 2. Recording the aforesaid memo, this Writ Petition is dismissed as withdrawn. Liberty is granted to the petitioner to put forth its submissions in regard to the preliminary question of assumption of jurisdiction by the Ass...
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SUSHI PET NUTRI SCIENCE


(Appellate Authority for Advance Ruling, Telangana | Jul 12, 2021)

1. In terms of Section 102 of the Telangana Goods and Services Tax Act, 2017 (TGST Act, 2017 or the Act), this Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer or the applicant within a period of six months from the date of the order. Provided that no rectification which has the eff...
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AEGIS POLYMERS vs. UNION OF INDIA AND OTHERS


(Bombay High Court | Jul 12, 2021)

1. Heard Mr. Thakar, learned Counsel appearing for the petitioner, Mr. Walve, learned Counsel appearing for respondent no.1 and Ms. Chavan, learned AGP appearing for the State. 2. The primary grievance of the petitioner in the present petition is to an action of the respondents in blocking of the electronic credit ledger of the petitioner by virtue of which the petitioner could not avail the benefit of the input credit. Such blockage was undertaken on January 28, 2020. Although there are ...
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The petitioner seeks writ of mandamus declaring the action of the 1st respondent in detaining the wet tamarind of the petitioner while transporting the same from the Karnataka State after purchase to the petitioner’s business place at Punganur in Chittoor District through vehicle bearing No. KA01 AC8239, by issuing notice of detention dated 11.03.2018 and collecting ₹ 5,15,000/- i.e., ₹ 32,500/- as tax; ₹ 32,500/- as penalty and ₹ 4,50,000/- under other head as a condition for r...
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These contempt cases are filed by the Directorate General of GST Intelligence, through Senior Intelligence Officer. 2. By a common order dated 21.02.2019, a batch of writ petitions was disposed of with the following direction/observation: “9. In view of the clear statutory provisions under section 69 read with section 70 of the Central Goods and Services Tax Act, 2017 and the stand taken in paragraph no. 25 of the counter-affidavit, these writ petitions are disposed of with a di...
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DISHMAN CARBOGEN AMCIS LTD.


(Authority for Advance Ruling, Gujrat | Jul 9, 2021)

BRIEF FACTS The applicant, M/s. Dishman Carbogen Amcis Ltd., has sought Ruling on whether it is required by the applicant to charge GST on the amount collected from the employees towards canteen charges. The applicant submitted as follows: i. Company is providing canteen facility to their employee as it is mandatory as per Section 46 of the Factories Act, 1948. This facility provided to employee without making any profit and working as mediator between employee and contractor of cante...
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TIRUPATI CONSTRUCTION


(Authority for Advance Ruling, Gujrat | Jul 9, 2021)

BRIEF FACTS M/s. Tirupati Construction, hereinafter referred to as the applicant, has entered into a construction contract-Development and Construction of AUDA Sports Complex in T.P. Scheme No. 429, Final Plot No. 286 at Manipur in AUDA area with the Ahmedabad Urban Development Authority (AUDA), for development and construction of AUDA Sports Complex at T.P. Scheme No. 429, Final Plot No. 286 at Manipur in AUDA area”. The said construction contract is labour plus material basis and ...
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ADARSH PLANT PROTECTED LTD.


(Authority for Advance Ruling, Gujrat | Jul 9, 2021)

BRIEF FACTS The applicant, M/s. Adarsh Plant Protected Ltd., has applied for Advance Ruling for determining the HSN and applicable tax on ‘Agricultural manually hand operated Seed dressing, Coating and Treating drum’, submitting that these machine are used by the farmer and is manually operated. It is submitted that subject machine is used in agriculture to cover, coat and treating chemicals on seeds before sowing and it falls under HSN 8201 and attract Nil rate of GST. It was...
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HILTI MANUFACTURING INDIA PVT. LTD.


(Authority for Advance Ruling, Gujrat | Jul 9, 2021)

A. BRIEF FACTS The applicant, M/s. Hilti Manufacturing India Pvt. Ltd., is engaged in the manufacture and supply of diamond cutting tools and other innovative tools required by the construction industry such as Diamond wheels, Diamond core bit drill, Grinding wheels, Grinding plate, Easy cut diamond segments, Flange Barrel and Frame Straw/Gang saw blades. The Hilti Group purchased 80 percent of the India-based Bhukhanvala Diamond Systems private limited, which was founded in 1971 and the ...
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10 May

☑ Monthly | GSTR-7

GSTR-7 for the m/o Apr 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Apr 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 May

☑ Monthly | GSTR-1

GSTR-1 for the m/o Apr 2025 (Monthly Taxpayers) - N.No. 83/2020.

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)).