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  12,969 Results

SHANKAR MAFATLAL PATEL vs. STATE OF GUJARAT


(Gujarat High Court | Apr 26, 2021)

1. Heard the learned advocates for the respective parties through video conferencing. 2. The present application is filed under Section 439 of the Code of Criminal Procedure in connection with the Arrest Memorandum being DCST/DIV2/ENFO/AC7/SANJAY M PATEL/202021/361 dated 03.01.2021 for the offences punishable under Sections 132(1)(a) of the Gujarat Goods and Services Tax Act, 1017. 3. Learned advocate appearing for the applicant submitted that the applicant came to be implicated solel...
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RIMI SALES AGENCY vs. UNION OF INDIA


(Tripura High Court | Apr 26, 2021)

Petitioner has challenged a demand order dated 06.11.2018 passed by the Inspector of Sales Tax. It is not necessary to record facts in detail since we are inclined to set aside this order on the ground that the petitioner was not afforded reasonable opportunity of presenting his case before the said authority. Bare necessary facts are that the petitioner is a dealer registered under the Tripura GST Act. The petitioner has placed orders to the Kolkata based company for providing certain go...
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PARESH NATHALAL CHAUHAN vs. STATE OF GUJARAT


(Gujarat High Court | Apr 26, 2021)

1. This is a successive bail application filed by the applicant seeking following prayers : “54.(a) To enlarge the applicant on regular bail in connection with File No. CCST/DCST/ENF-CO/AC-1/PARESH CHAUHAN CASE/2019-20/B-42 registered with the office of Chief Commissioner of State Tax, Enforcement, State of Gujarat, Ahmedabad. (b) Pending admission, final hearing and disposal of this application, to direct the respondent no.2 to release the applicant in connection with File No.C...
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SANJAY PRAHLADBHAI PATEL vs. STATE OF GUJARAT


(Gujarat High Court | Apr 26, 2021)

1. Heard the learned advocates for the respective parties through video conferencing. 2. The present application is filed under Section 439 of the Code of Criminal Procedure in connection with the Arrest Memorandum being CCST/STO/FSU11/ SANJAY PATEL/2020-21/ 22 dated 14.12.2020 for the offences punishable under Sections 132(1)(a) of the Gujarat Goods and Services Tax Act, 2017 (the Act). 3. Learned advocate appearing for the applicant submitted that the applicant came to be implicated...
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These Writ Petitions have been filed praying for issuance of Writ of Certiorari, to call for the records on the file of the first respondent herein, quash the impugned order of assessment passed by the first respondent in GSTIN: 33ANPR8730L129/2017-18, GSTIN: 33ANPR8730L129/2018-19 and GSTIN: 33ANPR8730L129/2019-20 respectively dated 07.02.2020, as ex-facie illegal, violation of principle of natural justice and contrary to the provisions of the Tamil Nadu Goods and Service Tax Act, 2017. &nbs...
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Heard Mr.Velayuthum Pichaiya, learned counsel for the petitioner and Mr.Rajinish Pathiyil, learned Senior Standing Counsel for the respondents. 2. The petitioner challenges order dated 19.09.2019, rejecting his request for carry forward of Input Tax Credit (ITC) into the Goods and Service Tax regime. Admittedly, TRAN-1, the Form for carrying forward credit from the erstwhile Value Added Tax regime to the Goods and Service Tax regime has been filed within time, that is, on 19.09.2017, ...
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This matter is listed today under the caption 'for withdrawal', at the request of the learned counsel for the petitioner on 21.04.2014 to the effect that he would like to withdraw this Writ Petition. Today, however he would state that he wishes to argue the matter. 2. Heard Mr.Salai Varun, learned counsel for the petitioner and Mr.ANR.Jayaprathap, learned Government Advocate for the respondent. 3. The challenge in this matter is to a summary of order dated 14.03.2020. Rule 100...
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PUNDRIK RAVINDRABHAI TRIVEDI vs. STATE OF GUJARAT


(Gujarat High Court | Apr 23, 2021)

1. By way of the present application, which has been filed under Articles 14, 21 and 226 of the Constitution of India as well as under Sections 167 and 439 of the Code of Criminal Procedure, 1973, the applicant has initially prayed to release him on bail, during the pendency of the trial on the ground that chargesheet was not filed. 2. Today, when the matter is called out, learned Senior Counsel Mr. Shalin Mehta appearing with learned advocate Mr. Hemang Shah for the applicant would submi...
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SHREE PARSHWANATH COCONUTS (VEENA MADHUKANT)


(Authority for Advance Ruling, Tamilnadu | Apr 22, 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 present writ appeal is arising out of the order dated 17.2.2021 passed by the learned Single Judge in W.P.No.2803/2021 (Aditya Auto Engineering Pvt.Ltd., vs. Union of India and Others). 2. The facts of the case reveal that respondent No.1 – company is engaged in the business and sale of tippers, trailers, load bodies, bulkers and garbage compactors. It was registered under the provisions of the Central and Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as th...
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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)).