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  12,973 Results

VKL BUILDERS INDIA PRIVATE LIMITED


(Authority for Advance Ruling, Kerala | May 30, 2021)

M/s. VKL Builders India Private Ltd (hereinafter referred to as the applicant) is engaged in the construction of flats in Thiruvananthapuram. 2. At the outset, the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as KSGST Act) are same except for certain provisions. Accordingly, a reference hereinafter to the provisions of the CGST Act, Rules and the notifications...
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MALANKARA ORTHODOX SYRIAN CHURCH MEDICAL MISSION H..


(Authority for Advance Ruling, Kerala | May 30, 2021)

M/s. Malankara Orthodox Syrian Church Medical Mission Hospital (hereinafter referred to as the applicant) is a society, holding income tax exemption certificate under Section 12A of the Income Tax Act, incorporated under the Travancore-Cochin Literary, Scientific and Charitable Societies Registration Act, 1955 running a multi-speciality hospital and institutes for medical education. They are rendering medical and educational services with professionals like doctors, nursing staffs, lab techni...
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DHARMIC LIVING PRIVATE LIMITED


(Authority for Advance Ruling, Kerala | May 28, 2021)

M/s. Dharmic Living Private Ltd (hereinafter referred to as the applicant) is a company registered in Tamilnadu and engaged in the promotion of gated community villas in the State of Kerala for the prospective villa buyers. 2. At the outset, the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as KSGST Act) are same except for certain provisions. Accordingly, a re...
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VICTORIA REALTORS


(Authority for Advance Ruling, Kerala | May 28, 2021)

M/s. Victoria Realtors (hereinafter referred to as the applicant) is a partnership firm registered in Tamil Nadu and engaged in promotion of gated community villa projects in the State of Kerala for the prospective villa buyers. 2. At the outset, the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as KSGST Act) are same except for certain provisions. Accordingly,...
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SYNTHETIC MOULDERS LIMITED


(Authority for Advance Ruling, West Bengal | May 28, 2021)

A person within the ambit of Section 100 (1) of the Central Goods and Services Act, 2017 or West Bengal Goods and Services Act, 2017 (hereinafter collectively called “the GST Act”), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as me...
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PAWAN KUMAR vs. STATE OF PUNJAB AND ANOTHER


(Punjab and Haryana High Court | May 28, 2021)

CRM-13831-2021 This is an application for pre-ponment of hearing in the main petition which is fixed for 23.8.2021. Heard. The application stands accepted. The main petition is pre-poned and taken up today. Main case. Petitioner - Pawan Kumar, aged about 50 years, s/o Joginder Pal, resident of House No. 243-B, Bhagya Hoes, Jain Colony, Basti Jodhewal, Ludhiana, was booked as an accused in complaint under Section 132 (1) (b&c) punishable under Section 132 (1) (i) of CGS...
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SAURAV GUPTA vs. CGST (DELHI EAST)


(Delhi High Court | May 28, 2021)

1. The present bail application has been filed under Section 438 Cr.P.C. on behalf of the petitioner seeking anticipatory bail in File No. IV (HQRS. PREV.)12/INQ/SUBH/1052/2020/PART/SAURABH. 2. On the last date of hearing, the matter was re-notified in order to enable learned counsel for the petitioner to obtain appropriate instructions. 3. Learned counsel for the respondent submits that till date, no complaint has been filed and the petitioner has only been summoned under Section 70 ...
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SENTU DEY vs. THE STATE OF TRIPURA. AND OTHERS


(Tripura High Court | May 28, 2021)

The petitioner has challenged an order dated 02.01.2021 passed by the learned Judicial Magistrate, 1st Class, Bishalgarh under which he has sent a criminal case CR 03 of 2020 for investigation under Section 156(3) of Criminal Procedure Code to the concerned Police Station. 2. This challenge of the petitioner arises in following factual background: The petitioner is a sole proprietor of one M/s. Sentu Dey, which is registered under Tripura State Goods and Service Tax Act, 2017 (Tripura...
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SURYA AYURVED


(Authority for Advance Ruling, Uttar Pradesh | May 27, 2021)

1. M/s Surya Ayurved, 110A(1), Patel Nagar, GT Road, Kanpur-208007 (here in after referred to as the applicant) is a registered assessee under GST having GSTN: 09ATXPS8213K1ZP. 2. The applicant has sought advance ruling on following question- (1) Applicable GST rate on Himsa Plus Oil, which is a ayurvedic hair oil used for various hair disease and headache. 3. As per declaration given by the applicant in Form ARA-01, the issue raised by the applicant is neither pending nor decided...
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SEEMA JAIN vs. JOINT COMMISSIONER CENTRAL GOODS AND SERVICE TAX L..


(Punjab and Haryana High Court | May 27, 2021)

Prayer in this petition is for grant of anticipatory bail to the petitioner for offences under Section 132 (1) (b) & (c) punishable under Section 132 (1) (i) of the Central Goods & Service Tax Act, 2017, registered by the respondent. Learned counsel for the petitioner submits that son of the petitioner, namely Sahil Jain, was arrested on 11.11.2020 and when his statement was recorded, it surfaced that he was the person, who was managing the affairs of all the firms, though the pet...
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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)).