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

  12,949 Results

SUMAN KUMAR vs. THE STATE OF BIHAR


(Patna High Court | Mar 3, 2021)

Petitioner has prayed for following relief(s) : a) For issuance of a writ in the nature of certiorari for quashing of the ex parte order of assessment dated 14.09.2019 issued vide reference number 674 in form GST ASMT-13 by the respondent number 3; b) For holding and a declaration that the statutory return in form GSTR 3B filed by the petitioner for the month of June 2019 is valid and the declaration made therein by the petitioner holds primacy over the figures determined by the respo...
Summarize this case by TaxGPT in
Petitioner has prayed for the following relief(s): " a) For issuance of a writ in the nature of certiorari for quashing of an appellate order dated 20.08.2020 issued vide memo number 220 whereby the appeal preferred by the petitioner has been rejected; b) For issuance of a writ in the nature of certiorari for quashing of the ex parte order of assessment dated 31.08.2019 issued vide reference number 28 in form GST ASMT-13 by the respondent number 3; c) For holding and a declar...
Summarize this case by TaxGPT in
1. This is an application for anticipatory bail in connection with Summons No. CBIC-DIN-20201267VR000000DFES dated 2nd December 2020 issued by the respondent No.1. The Summons was issued under Section 70 of the Central Goods and Services Tax Act, 2017 (for Short “CGST Act”). The applicant was summoned to appear for enquiry in connection with M/s. Neha Impex under CGST Act, 2017. The applicants attendance is necessary to give evidence and produce documents or things in his pos...
Summarize this case by TaxGPT in

LAZIO EXPORTS vs. UNION OF INDIA


(Gujarat High Court | Mar 2, 2021)

1. Pursuant to the common order dated 18.03.2020, passed by this Court in Special Civil Application No.6781 of 2020 and Special Civil Application No.6782 of 2020, a detailed representation was sent to the respondent-Department on 20.05.2020 by the Proprietor, applicant – original petitioner, making a grievance that the directions of the Court has not been complied with. 2. It is the grievance on the part of the applicant that when specific details were sought for about the pending m...
Summarize this case by TaxGPT in

ANAND DISTRIBUTORS vs. THE UNION OF INDIA


(Madras High Court | Mar 2, 2021)

Heard the learned counsel on either side. 2.The petitioner had registered himself as a dealer under TNVAT Act, 2006. Following the implementation of the Central Goods and Services Tax Act, 2017, the petitioner migrated into GST regime and got registered under the new Act. 3.The case of the petitioner is that when CGST Act came into force on 01.07.2017, he was entitled to a credit of ₹ 5,03,202/-. The petitioner would state that though he made several attempts to file form GST TRAN-1...
Summarize this case by TaxGPT in
Heard the learned counsel for the writ petitioner and the learned standing counsel for the respondent. 2.The petitioner is a manufacturer of betel nut product and he is dealing with the same in the name and style of “Roja Pakku”. The petitioner has been in the business for several years. There are a number of players in the said field. While the other manufacturers took the stand that the product in question will come under Chapter 8 of the Central Excise Tariff Act, 1985 ...
Summarize this case by TaxGPT in
Heard the learned counsel on either side. 2.The petitioner had registered herself as a dealer under TNVAT Act, 2006. Following the implementation of the Central Goods and Services Tax Act, 2017, the petitioner migrated into GST regime and got registered under the new Act. 3.The case of the petitioner is that Section 140(3) of the CGST Act, she can claim credit of eligible duties in respect of the inputs held in stock on the appointed day i.e., 30.06.2017. Of-course, the petitioner was...
Summarize this case by TaxGPT in

BRITISH BIOLOGICALS vs. UNION OF INDIA & ORS.


(Delhi High Court | Mar 2, 2021)

1. Although, only the interlocutory application i.e., CM No.3624/2021, is listed for hearing today, with the consent of the learned counsel for the parties, the captioned application as well as the writ petition is taken up for hearing. 2. A perusal of the record shows that the writ petition is, principally, directed against the notice dated 03.06.2020 issued by respondent no.3 i.e., Director General of Anti-Profiteering (DGAP). 2.1. We are informed by Mohd. Shahan Ulla, who appears o...
Summarize this case by TaxGPT in

SANTHOSH DISTRIBUTORS


(Appellate Authority for Advance Ruling, Kerala | Mar 1, 2021)

1. This appeal stands filed under Section 100(1) of the GST Act, 2017 by M/s. Santhosh Distributors (hereinafter referred to as the appellant), an authorized distributor of M/s. Castrol India Ltd. (‘Castrol’) for the supply of Castrol brand Industrial and automotive lubricants bearing HSN code 2710. Brief facts of the cases 2. The appellant preferred an application before the Advance Ruling Authority and sought ruling on the following question of law : The appellant is...
Summarize this case by TaxGPT in

SOFT TURF


(Appellate Authority for Advance Ruling, Kerala | Mar 1, 2021)

1. The application for advance ruling stands referred under Section 98(5) of the CGST/SGST Act, 2017. The application has been filed by M/s. Soft turf Alleppey bearing GSTIN 32ADQPG340PIZF. The dealer is engaged in the manufacture and supply of floor mats made of poly vinyl chloride known commonly as PVC carpet mats. Brief facts of the case 2. The applicant had sought an advance ruling regarding the classification of PVC carpet mats manufactured by them. The classification was sou...
Summarize this case by TaxGPT in


30
Apr
S
M
T
W
T
F
S
30 Apr

☑ Quarterly | QRMP

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