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  12,973 Results

HEALERSARK RESOURCES PRIVATE LIMITED


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

Note: Any appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain pro...
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DAEBU AUTOMOTIVE SEAT INDIA PRIVATE LIMITED


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

Note: Any appeal against the Advance Ruling order shall be filed before Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under section (1) Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions, Th...
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SECURITY AND INTELLIGENCE SERVICES (INDIA) LTD.


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

Note: Any appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain pro...
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KRISHNA MURARI SINGH vs. UNION OF INDIA & ORS.


(Bombay High Court | May 6, 2021)

1. Petitioner is before this court challenging validity of section 132(1)(b) and (c) of the Central Goods and Services Tax Act, 2017 (for short, ‘CGST Act’) with declaration that the same is unconstitutional and further declaration that exercise of power under Section 69 of the CST Act would be only upon determination of liability and that petitioner’s arrest is illegal and in violation of section 69 and its spirit as well as is contrary to judgments of Supreme Court of Indi...
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LOGIC MANAGEMENT TRAINING INSTITUTES PVT. LTD.


(Appellate Authority for Advance Ruling, Kerala | May 5, 2021)

The instant appeal stands filed under section of the GST Act, 2017, by M/s. Logic Management Training Institutes Pvt Ltd, Kochi holding GSTIN 32AABCL8151B1Z1 (hereinafter also referred as the appellant or M/s. Logic Management) against the Advance Ruling Order No. KER/76/2019 dated 20/5/2020. The appellant is an institute imparting coaching to the students to facilitate them to obtain qualification such as Chartered Accountant, Cost Accountant. Company Secretary, certified Management Accounta...
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1. The matter is taken up by video conferencing mode. 2. Mr. Sunil Mishra, learned Additional Standing Counsel for Opposite Parties appearing on an advance notice states that as long as delay in filing the appeal is condoned, and provided the Petitioner complies with all the requirements of paying the taxes due, the 3B Return Form filed by the Petitioner will be accepted by the Opposite Parties. 3. In that view of the matter, the delay in Petitioner’s invoking the proviso to Rul...
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BHAGWAN SAHAY GUPTA vs. UNION OF INDIA AND OTHER


(Rajasthan High Court | May 4, 2021)

1. Petitioner has filed this bail application under Section 439 of Cr.P.C. 2. Complaint No. CISNo.463/2021 F.No.DGGI/INT/INTL104/2021-Gr. F-O/o ADG-DGGI-ZU-JAIPUR for offence under Section 132(1)(i) (iv) read with Sub-Section (5) of Central Goods & Service Tax Act, 2017. 3. It is contended by counsel for the petitioner that petitioner is a Chartered Accountant who created the firms on the basis of documents provided by the co-accused. His statement was recorded by the Authorities ...
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DAMODAR VALLEY CORPORATION


(Authority for Advance Ruling, West Bengal | May 3, 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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Petitioner has prayed for the following relief(s): i) To issue a writ/order/ direction in the nature of certiorari for quashing the letter dated 21.01.2021 issued under the signature of the Assistant Commissioner (A.E.), CGST & CX. Patna-II, by which the petitioner has been requested to reverse all the ITC along with interest and penalty, which has been availed by the petitioner on the basis of the invoices issued by both the non-existent and fictitious firm. (Annexure- 5). ii) To...
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C.M.No.15533-34/2021 (exemptions) For the reasons stated in the applications and in view of the present prevailing situation, the present applications are allowed subject to just exceptions. However, the applicant is directed to file duly signed and affirmed affidavits within a period of one week from the date of resumption of regular functioning of the Court. The applications are disposed of. W.P.(C) No.5076/2021 1. This writ petition has been preferred with the following pra...
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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)).