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  12,969 Results

NEERAJ KASYAP vs. UNION OF INDIA AND OTHER


(Allahabad High Court | Apr 30, 2021)

1. Heard Shri Namit Srivastava, learned counsel for the applicant and the learned AGA for the State. 2. This anticipatory bail application has been filed on behalf of the applicant - Neeraj Kasyap, seeking anticipatory bail against the summons issued under Section 70 of the Central Goods and Services Tax Act, 2017 by Superintendent of CGST Commissionerate, Gaum Budh Nagar, Greater Noida. 3. Submission of learned counsel for the applicant is that the applicant had only made purchases o...
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Heard counsel for the petitioners and Sri Namavarapu Rajeshwar Rao, Assistant Solicitor General appearing for respondents. 2. A memo has been filed on 28.04.2021 by the Assistant Solicitor General enclosing a letter dt.26.04.2021 addressed to him by the Principal Commissioner, Office of the Principal Commissioner of Central Tax, Hyderabad GST Commissionerate, Bhasheerbagh, Hyderabad, stating that amendment to Section 50 of the CGST Act, 2017 has been made effective from 01.07.2017 by the ...
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TIRUPPUR CITY MUNICIPAL CORPORATION


(Authority for Advance Ruling, Tamilnadu | Apr 28, 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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THE ERODE CITY MUNICIPAL CORPORATION


(Authority for Advance Ruling, Tamilnadu | Apr 28, 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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ASHIANA HOUSING LIMITED


(Authority for Advance Ruling, Tamilnadu | Apr 28, 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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Heard Sri V.R. Machavaram, learned counsel for the petitioner and Sri Y.N. Vivekananda, learned Government Pleader for Commercial Tax for the respondents, apart from perusing the material available on record. 2. Challenge in the present Writ Petition is to the order of assessment passed by the Assistant Commissioner (State Tax), Circle-II, Nellore-2nd respondent herein, bearing Order No.ZH3709200D88169, dated 21.09.2020, determining the tax liability, penalty and interest as ₹ 28,31,806...
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OCEAN SPARKLE LIMITED vs. ASSISTANT COMMISSIONER (ST)


(Andhra Pradesh High Court | Apr 28, 2021)

Heard Sri Karan Talwar, learned counsel for the petitioner and Sri J.Naga Bhushan, learned Additional Advocate General-II for the respondents, apart from perusing the material available on record. 2. The order of assessment bearing Ref. No.ZD370321001535W, dated 17.03.2021, confirming the tax demand of ₹ 57,43,679/- and equal penalty and interest for the period from July, 2017 to March, 2018, passed by 1st respondent herein, is under challenge in the present Writ Petition. 3. The As...
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VIJAY METAL vs. HE DEPUTY COMMERCIAL TAX OFFICER


(Telangana High Court | Apr 28, 2021)

In this Writ Petition, the petitioner seeks Writ of Mandamus to declare (i) the action of the Deputy Commercial Tax Officer, Mahabubnagar, Telangana State (1st respondent) in illegally detaining the goods conveyance bearing No.AP13X 6980 on 29.12.2020 at Annasagar, Bhoothpur Mandal, Mahabubnagar District and (ii) collecting from the petitioner ₹ 3,68,555/- towards GST and penalty of ₹ 3,68,555/- on 04.01.2021 and then releasing the said vehicle, as illegal, arbitrary and violative of Arti...
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COGNIZANCE FOR EXTENSION OF LIMITATION


(Supreme Court | Apr 27, 2021)

This Court took suo motu cognizance of the situation arising out of the challenge faced by the country on account of COVID-19 Virus and resultant difficulties that could be faced by the litigants across the country. Consequently, it was directed vide order dated 23rd March, 2020 that the period of limitation in filing petitions/ applications/ suits/ appeals/ all other proceedings, irrespective of the period of limitation prescribed under the general or special laws, shall stand extended with ...
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Mr.ANR.Jayaprathap, learned Government Advocate accepts notice for the respondent and is armed with instructions to proceed with the matter finally, even at the stage of admission. Hence, by consent of both sides, this Writ Petition is disposed finally even at this stage. This is also for the reason that the sole ground that has been argued before me is violation of principles of natural justice. 2. The challenge is to order of assessment dated 08.01.2021 passed in terms of the Tamil Nadu...
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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)).

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).