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  12,988 Results

MOHAMMAD ARIF MOHAMMAD LATIF


(Authority for Advance Ruling, Madhya Pradesh | Jun 17, 2021)

The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and MP Goods & Services Tax Act, 2017 (hereinafter also referred to CGST Act and MPSGT Act respectively) by Mohammad Arif (hereinafter also referred to as applicant) registered under the Goods & Services Tax, 2. The provisions of the CGST Act and MPGST Act are identical, except for certain provisions. Therefore. unless a specific mention of the dissimilar provision is made, a reference ...
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DHANRAJ ORGANICS PRIVATE LIMITED


(Authority for Advance Ruling, Madhya Pradesh | Jun 17, 2021)

1. The present application has been filed u/s 97 of the Central Goods and Services Act, 2017 and MP Goods and services Act. 2017 (hereinafter also referred to CGST Act and SGST Act respectively) by M/s. Dhanraj Organics P. Ltd. Pithampur (hereinafter referred to as the Applicant). registered under the Goods & Services Tax. 2. The provisions of the COST Act and MPGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is ma...
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BHOPAL DUGDH SANGH SAHAKARI MARYADIT BHOPAL DAIRY ..


(Authority for Advance Ruling, Madhya Pradesh | Jun 17, 2021)

1. M/s. BHOPAL DUGDH SANGH SAHAKARI MARYADIT (hereinafter referred to as the Applicant) is the company that owns and operates Bhopal Dugdh Sangh Sahkari Maryadit Dairy Plant, located at Habibganj in the Bhopal district of the state of Madhya Pradesh (462024). The Applicant is having a GST registration with GSTIN 23AAAAB0221D1ZW. 2. The provisions of the CGST Act and MPGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is ...
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The petitioner, a registered dealer under the Kerala Value Added Tax Act, had migrated to the Goods and Services Tax Act regime and applied for registration under the GST statutes. Having failed to obtain registration due to technical glitches in the GST portal, the petitioner filed WP(C) No.768 of 2018. An interim order was passed in that writ petition permitting the petitioner to apply for registration afresh. Accordingly, the petitioner applied and was granted fresh registration with effec...
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Heard Mr.T.Ramesh, learned counsel for the petitioner and Mr.M.Santhanaraman, learned Senior Standing Counsel for the respondents. 2. The prayer is for a writ of certiorarified mandamus calling for and quashing notice of demand through electronic mails dated 25.10.2019, 27.11.2019, 12.03.2020, 04.05.2020 and 06.05.2020. 3. Straightaway I may state that these are only e-mails issued by the respondent calling for payment of interest, one of which the petitioner has replied to. It would ...
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The petitioner has challenged communication dated 17.08.2020 that puts the petitioner to notice that the respondent proposes to reverse IGST of an amount of ₹ 3,53,620/- and the same is payable with appropriate interest under intimation to the petitioner. The challenge is on the ground that the communication amounts to a demand in respect of which there has been no proper show cause notice or notice of any sort. 2. The respondent has filed a counter wherein at paragraph 5 he states that...
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Learned counsel for the petitioner prays that the petitioner be permitted to approach the appellate authority under the Goods and Service Tax Act, 2017, and that this writ petition is not pursued any further. 2. Limitation for filing of appeal has been extended by the Supreme Court in a series of decisions viz., In Re: Cognizance for Extension of Limitation dated 23.03.2020, 06.05.2020, 10.07.2020, 08.03.2021 and M/s.SS Group Pvt. Ltd. V. Aaditiya J. Garg & another (Civil Appeal No.40...
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Petitioner-assessee has assailed the assessment order dated 25.01.2021 passed by the 1st respondent whereby CGST amount of ₹ 10,16,748/- on taxable supply declared in GSTR-I for the year 2019-20 was confirmed due to failure to file GSTR-3B inclusive of penalty and interest thereon. Learned counsel appearing for the petitioner submits upon a revised show-cause notice being issued upon his client, no opportunity of hearing was given to the petitioner-Company in terms of Section 75(4) of t...
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YASHITA JAIN vs. STATE OF PUNJAB


(Punjab and Haryana High Court | Jun 17, 2021)

Prayer in this petition filed under section 438 of the Code of Criminal Procedure 1973 is for seeking anticipatory bail in a case FIR No. 177 dated 26.12.2020 (Annexure P-1) lodged under Sections 420, 465, 467 468, 471 and 120-B of the Indian Penal Code 1860 registered at Police Station Daresi, District Ludhiana, Punjab. Learned senior counsel for the petitioner, inter alia, contends that the allegations leveled in the FIR in question to the effect that the petitioner, in active collusion...
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PUNNIMTI USHA RANI vs. THE UNION OF INDIA


(Telangana High Court | Jun 16, 2021)

Both these writ petitions are filed by the same writ petitioners. Writ petition No.9213 of 2019 is filed challenging the proceedings in F.No.DGGI/VZU/INV/GST/13/2019, dated 08.03.2019 issued by the 3rd respondent provisionally attaching the bank account of the 1st petitioner and some others under Section 83 of Central Goods and Services Tax Act, 2017 (for short ‘CGST Act, 2017’) and the notice in F.No.DGGI/VZU/ INV/GST/13/2019/2246-48, dated 09.07.2019 issued by the Deputy Dir...
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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)).