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

  13,028 Results

1. Proceedings against the petitioner under Section 67 of the Central Goods and Services Tax Act, 2017 are pending. During the pendency of such proceedings, the Additional Director General, DGGI, Nagpur Zonal Unit by an order dated 18th June, 2021, recorded in Form GST DRC-22, has attached a bank account maintained by the petitioner in DBS Bank, Andheri (E), Mumbai. Such order of attachment is the subject matter of challenge in this writ petition. 2. Section 83 of the Central GST Act perm...
Summarize this case by TaxGPT in
Heard Mr.S.Ramanan, learned counsel for the petitioner and Mr.TNC.Kaushik, learned Government Advocate for the respondents. 2. The petitioner challenges order dated 22.07.2020 rejecting its request for refund. The petitioner is an registered assessee on the files of the State Tax Officer/sole respondent under the Goods and Services Tax Act, 2017 (in short 'Act'). The petitioner has made a claim for refund of Input Tax, in respect of which a deficiency memo had been raised by the r...
Summarize this case by TaxGPT in

MODY EDUCATION FOUNDATION


(Authority for Advance Ruling, Rajasthan | Jul 7, 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...
Summarize this case by TaxGPT in
Our attention is invited to the Circular dated 11th of August, 2020, issued by the Government of India, Ministry of Finance, Department of Revenue (State Taxes-I Section), and Circular dated 27th of October, 2020, issued by the Government of India, Ministry of Finance, Department of Revenue (Central Board of Indirect taxes & Customs) Legal Cell, copy whereof is taken on record. In view of the same, Union of India be impleaded as Party Respondent No. 4. Registry to make necess...
Summarize this case by TaxGPT in
1. The present petition is filed by the petitioner, claiming to be the owner of the conveyance i.e. the Truck bearing registration No. GJ-01- HT- 8461, which was seized and subsequently confiscated vide the impugned order dated 21.11.2020 passed by the State Tax Officer (1) Mobile Squad, i.e. respondent No. 1. 2. The learned Advocate Mr.Nanavati, appearing on behalf of Nanavati & Company for the petitioner submits that the impugned order of confiscation dated 21.11.2020 has been chall...
Summarize this case by TaxGPT in

GLOBAL VECTRA HELICORP LIMITED


(Appellate Authority for Advance Ruling, Gujrat | Jul 6, 2021)

The appellant, M/s. Global Vectra Helicorp Limited (GVHL), employs a fleet of around 30 helicopters (aircrafts) for providing services classifiable under Service Accounting Code 996603 (i.e. Rental services of aircraft including passenger aircrafts, freight aircrafts and the like with or without operator) in terms of Annexure to Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017. The appellant has submitted that they are responsible for providing rental services of aircraft (with or...
Summarize this case by TaxGPT in

SHIVAM AGRO INDUSTRIES


(Appellate Authority for Advance Ruling, Gujrat | Jul 6, 2021)

The appellant, M/s. Shivam Agro Industries filed an application for advance ruling before the Gujarat Authority for Advance Ruling (herein after referred to as the ‘GAAR’), wherein it submitted that it is engaged in the manufacture and supply of Zinc Ethylenediamine Tetra Acetic Acid (Zn EDTA – Chelate Zinc as Zinc EDTA), Iron Ethylenediamine Tetra Acetic Acid (Fe EDTA – Chelate Iron as Fe. EDTA), and other products. It submitted that the product ‘Zn EDTA’ ...
Summarize this case by TaxGPT in

GURBAX LAL vs. STATE OF PUNJAB AND ANOTHER


(Punjab and Haryana High Court | Jul 6, 2021)

Since some of the facts are common, these petitions are heard together and decided by this common judgment. CRM-15325-2021 & CRM-15723-2021 Prayer in these applications is for preponing the date of the main cases which are fixed for 27.08.2021. For the reasons stated in the applications, the same are allowed. Let the main cases be preponed and taken up today itself. Main cases Prayer in these petitions is for grant of anticipatory bail to petitioner Gurbax Lal @ Happy ...
Summarize this case by TaxGPT in
1. This matter is taken up by video conferencing mode. 2. The grievance of the present Petitioner as regards the impugned show cause notice (SCN) dated 8th/9th April 2021 issued to it by the Additional Director General, Directorate General of Goods and Service Tax Intelligence, Bhubaneswar (Opposite Party No.2) is that the requirement of holding the mandatory pre-SCN consultation in terms of the Master Circular dated 10th March 2017 of the Department of Revenue, Central Board of Excise an...
Summarize this case by TaxGPT in

PARESH NATHALAL CHAUHAN vs. STATE OF GUJARAT


(Gujarat High Court | Jul 5, 2021)

(1) By way of the present successive bail application filed under Section 439 of the Code of Criminal Procedure, 1973 the applicant seeks regular bail in connection with File No. CCST/DCST/ENF-CO-AC-1/PARESH CHAUHAN CASE/2019-20/B-42 dated 27.02.2020 filed in Criminal Case No.22104 of 2020, which is pending before the trial court. (2) The petitioner has been arrested for the offence punishable under section 132 of the Central Goods and Services Tax Act, 2017. The principal allegation agai...
Summarize this case by TaxGPT in


3
May
S
M
T
W
T
F
S
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)).