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  12,973 Results

NISHANT GARG vs. UNION OF INDIA AND OTHERS


(Allahabad High Court | May 18, 2021)

As per Resolution dated 07.04.2021 of the Committee of this Court for the purpose of taking preventive and remedial measures and for combating the impending threat of Covid-19, this case is being heard by way of virtual mode. Heard learned counsel for the parties through video conferencing. The instant anticipatory bail application has been filed with a prayer to grant an anticipatory bail to the applicant, Nishant Garg, in respect of summon dated 10.03.2021 in connection with a case ...
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KEWAL CHAND JAIN vs. UNION OF INDIA


(Rajasthan High Court | May 18, 2021)

1. The present bail application has been filed under Section 439 Cr.P.C. The petitioner has been arrested in connection with File No. IV(06)115/AE/JPR/2020, relating to offence punishable under Sections 132 (1)(B) & (C) read with 132(1)(I) Central Goods & Service Tax (CGST) Act, 2017. 2. Counsel for the petitioner submits that the petitioner has been falsely implicated in this matter and the challan has been filed before the competent court of jurisdiction. Counsel further submits...
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1. Learned counsel for the petitioner has relied on the judgment passed by this Court in Sakeel Father/o Shri Wali Mohammad Vs. State Tax Officer: SBCWP No.13485/2018, decided by this Court on 04.07.2018 and submits that this Court has after taking into consideration the provisions of Section 129 of the Central Goods and Services Tax Act, 2017 (for short, ‘CGST’) has observed that if goods have been seized proceedings under Section 130 of the Act can only be initiated af...
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MOHAMMED YUNUS vs. UNION OF INDIA


(Rajasthan High Court | May 17, 2021)

1. Petitioner has filed this fourth bail application under Section 439 Cr.P.C. 2. F.I.R. No.DGGI/JZU/INV/GRH/GST/109/2019-20 was registered with the Directorate General of Goods and Service Tax Intelligence, Jaipur Zonal Unit (Raj.) for offence under Sections 132 (1)(b),(c)(f) & (1) of the Central Goods and Services Tax Act, 2017 read with Section 132(1)(I)(IV) further read with Section 135(5) of the Central Goods and services Tax Act, 2017 3. It is contended by counsel for the pe...
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ABHISHEK SINGHAL vs. UNION OF INDIA


(Rajasthan High Court | May 17, 2021)

1. The present bail application has been filed under Section 439 Cr.P.C. The petitioner has been arrested in connection with case No. IV(06)121/AE/ALWAR/2020 Registered at G.S.T. Commissionerate Alwar for the offence(s) under Section 132(1) (b)/(c)/(f), 4R/20, 132(1)(i) of Central Goods and Services Tax Act, 2017. 2. Counsel for the petitioner submits that the petitioner has been falsely implicated in this matter and the petitioner is a chartered accountant by profession and he is not lia...
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BHAWNA CHUGH vs. UNION OF INDIA & ORS.


(Delhi High Court | May 13, 2021)

CM APPL. 16313/2021 1. Allowed, subject to just exceptions. W.P.(C) 5301/2021 and CM APPL. 16312/2021 2. This writ petition is directed against summons issued qua the petitioner. The impugned summons, are dated 07.04.2021, 16.04.2021 and 22.04.2021. (See Annexures P4, P7 and P10 respectively.). 3. It is the contention of Mr. Priyadarshi Manish, who appears on behalf of the petitioner, that not only are the summons vague, but they were served on the petitioner after the date pr...
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Preface: - 1. This writ petition is directed against the orders of even date, i.e., 07.12.2020 passed by the respondent, whereby several bank accounts of the petitioner have been provisionally attached. 1.1 The details of these bank accounts, which have been provisionally attached by the respondent, are set forth hereafter. S. No. Name of the bank Account No. 1. HD...
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CHHAYA DEVI vs. UNION OF INDIA & OTHERS


(Supreme Court | May 11, 2021)

ORDER Leave granted. 2. This appeal is directed against the final judgment and order dated 13-04-2021 in Criminal Misc. Bail Application No.15190/2021 passed by the High Court of Judicature at Allahabad. 3. While issuing notice on 22.04.2021, the statement made by the learned Senior Advocate for the appellant was recorded and after laying down certain conditions, the appellant was extended ad-interim relief of release on bail. 4. Mr. Balbir Singh, learned ASG has invited our a...
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ABBOTT HEALTHCARE PVT. LTD.


(Authority for Advance Ruling, Kerala | May 7, 2021)

1. M/s. Abbott Healthcare Private Limited (hereinafter referred to as the applicant) is a company incorporated under the Companies Act, 1956 having its registered office at 3, Corporate Park, Sion Trombay Road, Mumbai - 400 071, India. The Applicant is registered under Goods and Services Tax in the State of Kerala and are holders of GSTIN 32AAACK3935D1Z1 with principal place of business at XX1/457A1, PoomkudyBuilding, Vallathil Road, Poojarivalavu, Kalamassery, Ernakulam - 683104. 2. At t...
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SUTHERLAND MORTGAGE SERVICES INC.


(Authority for Advance Ruling, Kerala | May 7, 2021)

1. M/s. Sutherland Mortgage Service Inc, 5th Floor, 1, Technopolis, Cochin Special Economic Zone, Kakkanad, Ernakulam - 682037 (hereinafter referred to as the applicant) is an Indian branch of M/s. Sutherland Mortgage Service Inc, USA. (hereinafter referred to as “SMSI, USA”) The Applicant is registered under Goods and Services Tax in the State of Kerala and are holders of GSTIN 32AARCS6969G1ZQ. 2. At the outset, the provisions of the Central Goods and Services Tax Act, 2017 (...
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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)).