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Appellant is aggrieved by the direction of the learned Single Judge to the IT Redressal Committee of the GST Council to consider petitioner’s request for the transition of unavailed input tax credit in accordance with law. 2. The writ petition was filed by the respondent herein, seeking a direction for credit of the input tax balance lying in the writ petitioner’s CENVAT Credit Ledger as on 30-06-2017 to its Electronic Credit Ledger under the GST regime. It was pleaded that, t...
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ELORA TOBACCO COMPANY LTD. vs. THE COMMISSIONER AND OTHERS


(Madhya Pradesh High Court | Jul 5, 2021)

In this petition filed under article 226 of the Constitution of India, the petitioner has prayed for following relief:- “1) To direct the respondents to release the seized books and records necessary for running the factor of the petitioner. 2) To remove the seal of the factory premises with immediate effect. 3) To allow present petition with costs. 4) Any other relief as this Hon'ble court deems fit may kindly be granted in favour of the petitioner.” 2. Du...
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AVON UDHYOG vs. STATE OF RAJASTHAN AND OTHERS


(Rajasthan High Court | Jul 5, 2021)

1. By way of present writ petition, petitioner has challenged notice-cum-order dated 04.02.2021, vide which, petitioner’s registration certificate has been suspended. 2. Informing the requisite facts of the case, Mr. Sharad Kothari, learned counsel for the petitioner, stated that a search was conducted on petitioner’s premises on 03.02.2021, in furtherance whereof, respondent No.4 issued a notice dated 04.02.2021, proposing to cancel petitioner’s registration certificate...
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1. This matter is taken up by video conferencing mode. 2. This is a second round of litigation. Earlier, the Petitioner had filed W.P. (C) No.32366 of 2020, which was disposed of at the stage when a show cause notice (SCN) having been issued to the Petitioner on 14th October, 2020 by the Opposite Parties i.e. GST and Central Excise Department. 3. By an order dated 25th January 2021, this Court had directed that after hearing the Petitioner an order should be passed on the SCN not late...
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1. IRCTC by way of the present petition under Section 34 of the Arbitration and Conciliation Act, 1996 [hereinafter ‘the Act’], seeks the setting aside of the interim arbitral award dated 15th December, 2020 [hereinafter ‘Impugned Award’], whereby, the learned Sole Arbitrator has allowed certain claims of the Respondent - Deepak & Co, the Claimant in the arbitration proceedings [hereinafter referred to as ‘DC’ or the ‘service provider’]. ...
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JAYESH ANIL KUMAR DALAL


(Appellate Authority for Advance Ruling, Uttar Pradesh | Jul 2, 2021)

The present appeal has been filed under Section 100 of the Central Goods and Service Tax Act, 2017 and Uttar Pradesh Goods and Service Tax Act, 2017 (hereinafter referred to as “the CGST Act and UPGST Act”) by M/s. Jayesh A Dalal, Shop No. 4, J.S. Market, Suhag Nagar, Firozabad, Uttar Pradesh (hereinafter referred to as the “Appellant”) against the Advance Ruling Order No. UP ADRG 71/2021 dated 21.01.2021 issued by the Authority for Advance Ruling, Uttar Pradesh. A...
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The learned Government Advocate accepts notice for the respondents. With the consent of both parties, the matter is taken up for disposal. 2. The petitioner has sought for quashing of the endorsement dated 25.04.2019 vide No. ACCT LGSTO-150/ T.No.51/19-20, vide Annexure-'A' issued by the first respondent, the demand in Form-'F' dated 21.12.2018 at Annexure-'N' and has sought for direction to the first respondent to withdraw all the best judgment assessment orders p...
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This petition is filed under Section 438 of Cr.P.C., by the petitioners to release them on anticipatory bail in the event of arrest by the respondent. 2. Learned counsel for the respondent Sri. Amit Deshpande has filed a memo stating that the quantum of amount involved is below ₹ 5 crores and therefore, the offence alleged is bailable offence under Section 132 of CGST Act. He would submit that in view of the same, the petition is not maintainable. 3. He has also submitted that petit...
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ORDER This Court is convened through Video Conferencing. Having heard Learned Additional Solicitor General appearing on behalf of the petitioner and carefully perusing the material placed on record, we see no reason to interfere with the impugned order passed by the High Court. The special leave petitions are, accordingly, dismissed. As a sequel to the above, pending interlocutory application also stands disposed of. ...
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Heard the learned senior counsel appearing for the petitioner(s). We find no ground to entertain these matters. The Writ Petitions are, accordingly, dismissed with costs of ₹ 50,000/- (Rupees Fifty Thousand) in each case, to be paid to the Supreme Court Legal Services Committee within two weeks from today. The Special Leave Petition also stands dismissed. Pending interlocutory application(s), if any, is/are disposed of. ...
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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)).