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This batch of Writ Petitions relates to two sets of assessment orders passed in the case of two assessees under the provisions of Goods and Services Tax Act, 2017 (in short 'GST Act') for the periods 2017-18, 2018-19 and 2019-20. They are disposed by way of this common order, since the legal issue that arises in these cases is one and the same. 2. In W.P.No.3936 of 2020, it is argued by Mr.Joseph Prabakar, learned counsel for the petitioner that an additional issue is raised in re...
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YASHO INDUSTRIES LIMITED vs. UNION OF INDIA


(Gujarat High Court | Jun 24, 2021)

1. The petitioners by the present petition filed under Article 226 of the Constitution of India have challenged the Summons dated 12.4.2021 (Annexure-A) issued under Section 70 of the Central Goods and Services Tax Act, 2007 (herein after referred to as 'CGST Act"), calling upon the petitioners to give evidence and produce the documents as mentioned therein in connection with the inquiry initiated against the petitioners. The petitioners also have sought directions against the respon...
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SACHDEVA COLLEGES LIMITED


(Authority for Advance Ruling, Haryana | Jun 23, 2021)

l. Brief facts of the case: M/s. Sachdeva college Ltd. is a Limited company incorporated under the Companies Act (hereinafter referred to as the “Applicant”) having its Regd. office at 29, South Patel Nagar, New Delhi-110008. (i) The applicant is providing training at its place of business at 29, South Patel Nagar, New Delhi-110008, in terms of Letter No. T-1/2017/25229 and T-1/2017/25236 dated 07.11.2017 to the selected candidates sponsored by Directorate of Welfare of Sc...
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This writ petition has been filed by M/s. Arun Construction Company, Rewa, through its Partner- Mr. Pushpendra Tiwari, seeking the following reliefs: "7.1 This Hon'ble Court may kindly be pleased issue Writ in the nature of Certiorari setting aside the Order Impugned dated 20.12.2020. 7.2 This Hon'ble Court may be pleased to issue Writ in the nature of Mandamus, directing the Respondents to dispose of the Representation dated 28.02.2021. 7.3 This Hon'ble Court may...
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GAUTAM BABU GUPTA vs. STATE OF U.P. AND ANOTHER


(Allahabad High Court | Jun 22, 2021)

1. Heard learned counsel for the applicant through video conference. 2. For the reasons noted in CRIMINAL MISC ANTICIPATORY BAIL APPLICATION U/S 438 CR.P.C. No. - 10877 of 2021, this matter has also been proceeded ex parte. 3. This anticipatory bail application has been filed on behalf of the applicant - Gautam Babu Gupta, seeking anticipatory bail against the summoning order dated 14.04.2021 under Section 70 of the Central Goods and Services Tax Act, 2017 issued by Mr Akash...
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SADDLES INTERNATIONAL AUTOMOTIVE & AVIATION INTERI..


(Authority for Advance Ruling, Andhra Pradesh | Jun 21, 2021)

(Under sub-section (4) 98 of Central Goods and Services Tax Act, 2017 and sub-section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017) 1. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and SGST 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 provisions, a reference to t...
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Being a necessary party, the Principal Commissioner, Chennai North Commissionerate, 151, Nungambakkam High Road, Chennai-34 is suo motu impleaded as R4. 2. The petitioner is a public sector undertaking established to meet requirements of specialized electronic equipment of the Indian Defence Forces. With the onset of the Goods and Services Tax Regime with effect from 01.07.2017, the petitioner came within the sweep of Goods and Services Tax Act, 2017 (GST Act) and was required to file a F...
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These two writ petitions have been filed by M/s. Gemini Promoters & Builders Private Limited and M/s. Ramji Das Dhal Construction Private Limited with identical prayers are directed against common respondents, therefore, both were herd together to be decided by this common order. 2. Facts in brief are that petitioner- M/s. Gemini Promoters & Builders Private Limited in WP-7924-2020, on being found successful bidder in response to Notice Inviting Tenders (NIT) dated 22.02.2017...
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Kerala Pradesh Gandhi Darshanvedi has filed the instant Public Interest Litigation for the following reliefs: “1.  To issue a writ of mandamus or any other writ or order directing the respondents 1 and 2 to include petrol and diesel under the GST regime. 2. To issue a writ of mandamus or any other writ or order directing the 3rd respondent to recommend the inclusion of petrol and diesel under the GST regime so as to achieve a harmonized national market as contemplated under...
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1. This matter is taken up by video conferencing mode. 2. The challenge in the present petition is to the provisional attachment order issued by the Deputy Director, Directorate General of Goods and Services Tax, Rourkela, Sundargarh (Opposite Party No.2) informing the Branch Manager, ICICI Bank (Opposite Party No.3) with which the Petitioner maintains an over draft bank account that the said account of the Petitioner stands attached under Section 83 of the Central GST Act. A direction is...
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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)).