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  12,949 Results

VIJAYAVAHINI CHARITABLE FOUNDATION


(Authority for Advance Ruling, Andhra Pradesh | Mar 20, 2021)

(Under sub-section (4) of Section 98 of Central Goods and Services Tax Act, 2017 and sub- section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017) 1. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and SGST Act, 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a re...
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PRAG POLYMERS


(Authority for Advance Ruling, Uttar Pradesh | Mar 19, 2021)

1. M/s Prag Polymers, B-1 & A-40/41, Talkatora Industrial Estate, Lucknow-226011, UP (here in after referred to as the applicant) is a registered assessee under GST having GSTN: 09AAVFP5915G1ZO. 2. The applicant is engaged in manufacture and supply of Railway Locomotive parts and Coach Parts as per Railways Drawings approved by RDSO. 3. The applicant has sought advance ruling on following question as per Form GST ARA-01 - Classification of Coach Work like Switch Board Cabinet for ...
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NBCC (INDIA) LIMITED


(Appellate Authority for Advance Ruling, Odisha | Mar 19, 2021)

1.0. M/s NBCC (INDIA) Limited, Plot No. G/1, NBCC Imperia, New Govt Colony, Press Chhak, Bhubaneswar, Odisha-751017 (herein after referred to as the ‘Applicant’) having a GSTIN No. 21AAACN3053B1ZC, a Government of India Enterprises under the aegis of Ministry of Urban Development, Government of India, have filed an application on 17.01.2020 under Section 97 of CGST Act, 2017 and Section 97 of the OGST Act, 2017 in Form GST ARA 01 before the Authority for Advance Ruling, Odish...
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1 By this writ application under Article 226 of the Constitution of India, the writ applicants have prayed for the following reliefs: "A. This Hon'ble Court may be pleased to issue a writ of mandamus or a writ in nature of mandamus or any other appropriate writ or order directing the respondents to forthwith activate the registration of the petitioners under the GST Acts and grant final certificate of registration to the petitioners from 1.7.2017. B. This Hon'ble Court ma...
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Heard the learned counsel appearing for the petitioner and the learned Standing counsel appearing for respondents 1 and 2 and the learned Government Advocate (Crl. Side) appearing for the third respondent. 2. The petitioner has registered himself with the third respondent and they are also filing monthly returns under the Goods and Service Tax Act. The petitioner's case is that they had made zero rated sales during the months October 2017, November 2017 and February 2018(exports). Acc...
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RAMESWAR UDYOG PVT. LTD. vs. UNION OF INDIA


(Gujarat High Court | Mar 18, 2021)

1. By this writ application under Article 226 of the Constitution of India, the writ applicants have prayed for the following reliefs:- “(A) This Hon'ble Court may be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ or order directing the learned respondents to forthwith allow necessary amendments in the GST portal in respect of 14 pending export invoices and also forthwith grant pending refund of ₹ 38,84,875/- in respect of...
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1. By this writ application under Article 226 of the Constitution of India, the writ applicants have prayed for the following reliefs:- "(A) This Hon'ble Court may be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ or order directing the learned respondents to forthwith grant transitional credit under Section 140(1) of the CGST Act in the electronic credit ledger of the amount of carry forward credit of ₹ 12,30,843/- under t...
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This appeal has been filed under Section 107 of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as the “Act”) by Sh.Gurpreet Singh Madaan, E-133, Bhiwadi Industrial Area, Alwar-301019  (Raj) (hereinafter also referred to as the "appellant") against the Order No.ZA0812200002486 dated 01.12.2020 (hereinafter referred to as the "impugned order") passed by the Assistant Commissioner, Central Goods and Service Tax Division-C, Bhiwadi, Alwar...
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NAVNEET R. JHANWAR vs. STATE TAX OFFICER AND OTHERS


(Jammu and Kashmir High Court | Mar 17, 2021)

1. The petitioner is aggrieved of and has called in question the refund rejection order passed by respondent No.1 on 02.12.2020 on the ground that the same besides being in utter disregard of the provisions of the Central Goods and Service Tax Act, 2017 ["the Act"] and the Rules framed thereunder, is also in violation of the principles of natural justice. 2. It is submitted that the petitioner having become entitled for refund of excess tax paid in term of Section 54 of the Act,...
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1. Heard Sri Aloke Kumar, learned counsel for the petitioner and Sri Jagdish Mishra, learned Standing Counsel for the State. 2. Present petition has been filed to challenge the order dated 18.6.2020 passed by the appellate authority under the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the Act). By that order, the appeal authority has partly allowed the appeal no. 12 of 2020, arising from the proceedings under Section 130(2) of the Act. 3. While the expl...
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