Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

GST Case Laws


TaxReply Citation TAXREPLY
Court
High Court
State
Search by Related Tags
  OR

  OR

  OR
Date (From)
Date (To)
Name of Party
Text Search
Text Search option

  12,903 Results

ORDER 1. Ms. Tripathy, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 8th August, 2023 followed by order dated 12th December, 2023 cancelling her client’s registration under Central Goods and Services Tax Act, 2017. She submits, her client is ready and willing to pay the tax, interest, late fee, penalty and any other sum required to be paid for the return form of her client to be accepted by the department. She relies on orde...
Summarize this case by TaxGPT in
ORDER The present writ petition is filed challenging the impugned order Reference No.ZD3312232525001/2017-18 dated 28.12.2023 passed by the respondent. 2. It is submitted by the learned counsel for the petitioner that the petitioner is engaged in the business of manufacturing of Industrial components and allied and it is registered under the GST Act. During the relevant period of 2017-18, the petitioner has filed the returns and paid appropriate taxes. However, during the scrutiny of ...
Summarize this case by TaxGPT in
SANJEEV PRAKASH SHARMA, J.(ORAL) CM-19823-CWP-2024 Application for placing on record replication to the written statement filed on behalf of respondents No.1 to 3 is allowed. Registry to place the same at appropriate place. Main cases 1. The issue raised in the present bunch of writ petitions is challenge to section 174 (2) of the GST Act, 2017. The same provision was incorporated as section 174(2) of the Kerala State Goods and Services Tax Act, 2017 as has been incorporat...
Summarize this case by TaxGPT in

NORTH AGRO INDUSTRIES PVT. LTD. vs. UNION OF INDIA AND OTHERS


(Punjab and Haryana High Court | Dec 10, 2024)

SANJEEV PRAKASH SHARMA, J.(ORAL) 1. Learned counsel for the petitioner refers to circular issued by the Ministry of Finance, dated 15.10.2024, wherein, the issue regarding implementation of the provisions of sub-Sections (5) and (6) of Section 16 of the Central Goods and Services Tax Act, 2017 (for short ‘CGST Act’), which has been inserted vide the Finance Act, 2024 with retrospective effect from 01.07.2017, has been clarified. As per the aforesaid circular, time limit to ava...
Summarize this case by TaxGPT in
ORAL JUDGMENT   (PER M. S. SONAK, J.) INTERIM APPLICATION NO.3469 OF 2024 IN WRIT PETITION NO.4605 OF 2024 1. This Interim Application seeks to carry out the formal amendment in the cause-title to the Petition. 2. The amendment is allowed. The amendment to be carried out forthwith. Re-verification is dispensed with. 3. Interim Application is disposed of. WRIT PETITION NO. 4605 OF 2024 4. Heard learned counsel for the parties. 5. This is yet another case wh...
Summarize this case by TaxGPT in
PC:- 1. Heard learned counsel for the parties. 2. The challenge in both these petitions is to the orders-in-original dated 18th December 2023 and 26th December 2023 made by the first Respondent and notification No. 09 of 2023-Central Tax dated 31st March 2023 issued by the third Respondent purporting to extend the limitation for passing the final order in respect of the concerned assessment year, i.e. A.Y. 2017-18. 3. The petitioner had the remedy of appeal provided by the statute...
Summarize this case by TaxGPT in
PC:- 1. Heard learned counsel for the parties. 2. This is yet another case where the Petitioner is attempting to bypass the practice of exhausting alternate remedies and taking chances with the Court processes. 3. The challenge in this Petition is the Refund Rejection Order dated 22nd April 2024, against which an appeal lies under section 107 of the Maharashtra Goods and Services Tax Act, 2017 (“MGST Act”). 4. Regards the availability of such alternate remedy, the ...
Summarize this case by TaxGPT in
ORDER PER HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO The petitioner is a registered dealer under the GST Act, dealing with milk and milk products. As part of its business, the petitioner processes and sells, flavoured milk, to customers within and outside the State of Andhra Pradesh. For the purpose of payment of tax, on the sale of flavoured milk, the petitioner had filed its returns by placing the product “flavoured milk” in Tariff Heading No.0402 99 90 (hereinafter re...
Summarize this case by TaxGPT in

SKY ASSOCIATES vs. STATE OF U.P. AND ANOTHER


(Allahabad High Court | Dec 10, 2024)

ORDER 1. This writ petition is directed against order dated 15.3.2024 passed by the respondents whereby GST registration of the petitioner has been cancelled. 2. It is inter-alia indicated that petitioner is registered under the Goods and Service Tax Act, 2017 ('Act, 2017') having GSTIN No.09EZRPS4978B1Z1. A show cause notice was issued to the petitioner dated 6.2.2024 for cancellation of the registration on the common portal. The reason indicated in the notice was that the pe...
Summarize this case by TaxGPT in
ORAL JUDGMENT (PER: HONOURABLE THE CHIEF JUSTICE) The petitioner is aggrieved with the assessments made for the assessment years 2017-18 and 2018-19 respectively. For convenience, we refer to C.W.J.C. No. 16407 of 2024, the writ petition filed as against the assessment order for the year 2017-18. 2. The petitioner challenges Annexure-P/2 assessment order and Annexure-P/1 appellate order. The learned Counsel for the petitioner pointed out that with respect to the very same issue th...
Summarize this case by TaxGPT in


25
Apr
S
M
T
W
T
F
S
25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

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

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)