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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 taken up for final disposal even at this stage. 2. The petitioner challenges order of attachment dated 10.03.2021. Learned counsel for the petitioner states that the attachment is made consequent upon an order of assessment dated 17.02.2020, which has been s...
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M/S BOWRING INSTITUTE,


(Authority for Advance Ruling, Karnataka | Apr 22, 2021)

ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 AND UNDER SECTION 98(4) OF THE KGST ACT, 2017 M/s. Bow-ring Institute (herein after referred to as ‘the applicant'), No. 19, St. Mark's Road, Bengaluru- 560001 having GSTIN 29AAVFG2223Q1ZN, have filed an application for Advance Ruling under Section 97 of the CGST Act, 2017, read with Rule 104 of CGST Rules 2017 and Section 97 of KGST Act, 2017 read with the KGST Rules 2017, in FORM GST ARA-01 discharging the fee of ₹ 5,000/- ...
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ANISH INFRACON INDIA PVT. LTD. vs. UNION OF INDIA


(Gujarat High Court | Apr 22, 2021)

1. This petition is preferred under Article 226 of the Constitution of India challenging the authority of the summary order in FORM GST DRC-07 dated 18.02.2021 on the ground that the summary order is suffering from the vice of non-consideration of submissions made by the petitioner and this also is the case of serious breach of principles of natural justice. 2. According to the petitioner, the order is passed without following due procedure as prescribed under section 74 of the Central Go...
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GNANA PRAKASH MOSES PATRIC RAJA vs. STATE OF GUJARAT


(Gujarat High Court | Apr 22, 2021)

1. This is a petition preferred under Articles 19 and 226 of the Constitution of India raising the grievance against the respondents for highhandedness of detaining the vehicle alongwith the goods at Songadh Post without following the due procedure of law. 2. Since all the three petitions involve almost identical questions of facts and law, they are being decided by a common order, the facts for the purpose of adjudication are drawn from Special Civil Application No.6804 of 2021. 2.1 ...
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Dated this the 22nd day of April 2021 Application for anticipatory bail under Section 438 Cr.P.C. 2. The applicant apprehends arrest for an offence of alleged non payment of GST to the tune of ₹ 17.53 Crores and non -filing of GSTR 3B returns for the period from October onwards. Initiated against M/s A.R. Agencies, Eyyal Thrissur in a proceedings initiated by the Head Quarters, Anti Evasion Unit of Cochin Commissionerate. The proprietor of the aforesaid agency, Shri. Rajoob P.A, and his...
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ARYAN TRADELINK vs. UNION OF INDIA AND OTHERS


(Karnataka High Court | Apr 21, 2021)

Sri. Jeevan J. Neeralgi, learned counsel accepts notice for respondents 2 to 6. 2. Petitioner has filed the present writ petition challenging the act of blocking of credit ledger at Annexure-C and its continuance beyond one year. Petitioner has also sought for setting aside the intimation by respondent No.3 dated 02.02.2012 at Annexure-K and has consequently, sought for necessary direction to respondent No.6 to restore the credit to the electronic credit ledger. 3. Petitioner submits ...
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The grievance of the petitioners has been addressed to by the respondents by virtue of an Undertaking filed by the Assistant Commissioner of Central Taxes, North Division, Bengaluru, which Undertaking is accompanied with Form GST PMT-03 as recorded in the order dated 07.04.2021. It was further observed in the order dated 07.04.2021 on the basis of submission made on behalf of Revenue that the claimant could take credit of refund that was sanctioned based on PMT-03 that had been issued manuall...
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A Factual Background B Submissions B.1 Maintainability of the writ petition before the High Court B.2 Challenge on merits: improper invocation of Section 83 C Legal Position C.1 Maintainability of writ petition before the High Court C.2 Provisional Attachment C.3 Delegation of authority under CGST Act D Analysis E Summary of findings A Factual Background 1 This appeal raises significant issues of public importance, engaging as it does, the interface...
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The writ petitioner prays for a mandamus directing the respondents i.e. Union Ministry of Finance/R1 and the Commissioner and Superintendent of GST and Central Excise/R2 and R3 respectively to extend the date of payment towards full and final settlement of tax dues under the GST amnesty scheme, which is the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019. A mandamus of this nature is not liable to be granted in view of the recent judgment of the Supreme Court in the case of Satyaka...
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SUMIT DUTTA vs. UNION OF INDIA


(Rajasthan High Court | Apr 20, 2021)

1. Petitioner has filed this bail application under Section 439 of Cr.P.C. 2. Complainant No.IV(06)157/AE/JPR/2020 was registered at Central Goods and Service Tax & Central Excise Commisionrate, Jaipur, for offences under Section 132 of CGST Act, 2017. 3. It is contended by counsel for the petitioner that petitioner was an employee in M/s Veto Merchandise and resigned in Feb. 2020. It is also contended that petitioner has also furnished details to establish that there was actual m...
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