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1. The common thread in this present batch of petitions is that they pertain to transition of CENVAT credit from the erstwhile indirect tax regime to the present Goods and Services Tax (‘GST’) system by virtue of a right specifically conferred on the taxpayers for smooth migration into the new indirect tax regime. I. BRIEF BACKGROUND: 2. Chapter XX of the CGST Act, 2017 (hereinafter “the Act”), which deals with transitional provisions, allows for transition of ...
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JAHANPANAH CLUB vs. UNION OF INDIA & ORS.


(Delhi High Court | May 27, 2021)

1. The controversy and the issues involved in the present petition are quite similar to those arising in a batch of petitions which have been heard along with the present petition. However, since the facts of the present case are slightly distinct, it is felt appropriate to decide the present petition separately. 2. Briefly stated, the facts of the case are that the Petitioner- M/s Jahanpanah Club is operating at Alaknanda, New Delhi. It asserts that it is entitled to claim CENVAT credit ...
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1. The present petition was heard along with the other batch of petitions relating to disputes and issues pertaining to filing of form GST TRAN-1 (hereinafter “TRAN-1 Form”). However, since the facts of the present case are slightly distinct from the remaining cases in the batch, it is considered appropriate to pass a separate order in the present petition. 2. The Petitioner- M/s Integrated Project Logistics Private Limited in this case seeks a writ of certiorari and other dir...
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1. The present petition was heard along with the other batch of petitions relating to disputes and issues pertaining to filing of form GST TRAN-1 (hereinafter “TRAN-1 Form”). However, since the facts of the present case are slightly distinct from the remaining cases in the batch, it is considered appropriate to pass a separate order in the present petition. 2. Petitioner has approached this Court because despite filing the TRAN-1 Form within the prescribed time period, on 12th...
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1. By way of the present petition, a writ of mandamus is sought against the Respondent to allow the Petitioner to carry forward the transitional input tax credit to the tune of ₹ 60,15,498/- by filing form GST TRAN-1 either online or manually. 2. In fact, the relief as sought for by the Petitioner already stands granted to the Petitioner in terms of the judgment of this Court in Brand Equity Treaties Limited. v. Union of India & Ors. 2020 SCC OnLine Del 1698, whereby ...
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CM APPL. 14908/2020 (for exemption) 1. Exemption allowed, subject to just exceptions. 2. The application is disposed of. W.P.(C) 4143/2020 3. The present petition was heard on 21st December, 2020 along with other batch matters relating to difficulties faced by taxpayers in filing form GST TRAN-1 (hereinafter “TRAN-1 Form”). However, considering that the issue involved in the present petition is slightly different as compared to the other batch matters, it is being ...
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ASWANI CHIPS AND BAKERS (MOHANAN)


(Authority for Advance Ruling, Kerala | May 26, 2021)

The applicant is engaged in business of supply of goods such as Jackfruit Chips and Banana chips without brand name. The applicant also intends to deal in salted as well as masala chips made from Tapioca, Potato, Chembu and Pavakka (Bittergourd). 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 provis...
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S.D. CHIPS (K PAZHANAN)


(Authority for Advance Ruling, Kerala | May 26, 2021)

The applicant is engaged in business as a supplier of goods such as banana chips and sharkarai varatty without brand name. The applicant also intends to engage in the manufacture and supply of salted as well as masala chips made from tapioca and potato, roasted / roasted and salted / salted preparations made out of ground nuts, cashew nut and other seeds. 2. At the outset, the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala S...
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GLOW WORM CHIPS (ABDUL AZIZ)


(Authority for Advance Ruling, Kerala | May 26, 2021)

The applicant is engaged in business of supply of goods such as Jackfruit chips, Banana chips and Sharkara Varatty without brand name. The applicant also intends to engage in the manufacture and supply of salted as well as masala chips made from Tapioca and Potato; roasted / roasted and salted / salted preparations made out of Ground nuts, Cashew nut and other seeds. 2. At the outset, the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and ...
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CIGMA MEDICAL CODING PRIVATE LTD.


(Authority for Advance Ruling, Kerala | May 26, 2021)

M/s. Cigma Medical Coding Private Ltd (hereinafter referred to as the applicant) is engaged in providing training for students in medical coding. The medical coding examination is conducted and certified by American Academy of Professional Coders [AAPC] having its headquarters in Salt Lake City, Utah, United States of America [USA]. 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...
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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)).