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Heard, the learned counsel on either side. 2.The petitioners' herein are dealers, registered with Nagercoil Assessment Circle. Though the petitions are 17 in number, the issue raised in all these writ petitions is virtually one and the same. 3.The petitioners are traders in Raw Rubber Sheets. According to them, they had purchased goods from one Charles and his wife Shanthi. 4.The specific case of the petitioners is that a substantial portion of the sale consideration was p...
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SI AIR SPRINGS PRIVATE LIMITED


(Authority for Advance Ruling, Tamilnadu | Feb 24, 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 petitioner has sought for issuance of writ of certiorari to quash the refund rejection orders. Noticing that W.P.No.13633/2020 relates to rejection of refund order as regards October, 2018; W.P.No.12555/2020 relates to rejection of refund orders for the months of April, 2018 to September, 2018; W.P.No.3384/2021 relates to rejection of refund orders for the months of November, 2018 and December, 2018 and noticing that the rejection of refund orders relates to the same assessee and the simi...
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VARDHMAN INFOTECH(NEELAM SINGH)


(Authority for Advance Ruling, Uttar Pradesh | Feb 23, 2021)

1. M/s Vardhman Infotech, Legal Name-Neelam Singh, H.No. 199, Green Heights, Opp SVBP University of Agriculture and Technology Roorkee Road, NH-58 Bypass, Meerut-250110 (here in after referred to as the applicant) is a registered assessee under GST having GSTN: 09AGBPS6170Q1ZM. 2. The applicant is engaged in supply of stationary items and has sought advance ruling on following questions- I. Supply of OMR Sheets, Answer Sheets/Examination Copies Printed with logo and name of educationa...
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Since all these appeals raise common question of law and facts and arise from the common order passed by the learned Single Judge dated 19.11.2019 in W.P.No.33290 of 2019 (TRES) and connected matters, they have been connected together, heard and disposed of by this common judgment. 2. These intra-court appeals are filed by the Union of India, GST Council, GST Network and GST Commissionerate, assailing the common order dated 19.11.2019 passed by the learned Single Judge in W.P.No.33290 of ...
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Heard Mr.Joseph Prabakar, learned counsel for the petitioner, Mr.A.P.Srinivas, learned Senior Standing Counsel for R1, R3 and R4 and Mr.ANR. Jayaprathap, learned Government Advocate for R2. 2. The petitioner seeks a mandamus directing the respondents to rectify the mistake in its GSTR-1 return, wherein it has, instead of the GST number of the purchaser in Andhra Pradesh, mentioned the GST number of the purchaser in Uttar Pradesh. 3. The petitioner, engaged in the manufacture of Constr...
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Heard Sri Sambhu Chopra learned Advocate for the petitioner, Sri Manu Ghildyal learned counsel for respondent no. 2 and Sri Dinesh Kumar Misra learned counsel for respondent no. 1. The challenge is to the order dated 8.9.2020 passed by the Deputy Commissioner, Division-4, Commercial Tax, Bareilly under Section 74 of the U.P. Goods and Services Tax Act, 2017 (In short as "the UPGST Act, 2017") which is pari materia to Section 74 of the Central Goods and Services Tax Act...
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CONCORD CONTROL SYSTEMS PVT. LTD.


(Authority for Advance Ruling, Uttar Pradesh | Feb 22, 2021)

1. M/s Concord Control Systems Private Limited, 202, 2nd Floor, Garden View Apartment, 8 Rana Pratap Marg Hazratganj, Lucknow, UP -226001 (here in after referred to as the applicant) is a registered assessee under GST having GSTN: 09AAEC2602B1ZC. 2. The applicant is engaged in supply of “Bellow Duct” made of Meta Armid/Para Armid Fabric with Silicon Rubber Coating on both sides for RMPU for LHB EOG/HOG type AC coaches of Indian Railways. 3. The applicant has sought ad...
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VASUDEVA DAII PRODUCTS PRIVATE LIMITED


(Authority for Advance Ruling, Andhra Pradesh | Feb 22, 2021)

(Under Sub-Section (2) of Section 98 of Central Goods and Services Tax Act, 2017 and sub-section (2) 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 ref...
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DAYAMAY ENTERPRISE vs. STATE OF TRIPURA AND OTHERS


(Tripura High Court | Feb 22, 2021)

Petitioner has challenged a communication dated 16th December 2020, issued by the Superintendent of Taxes calling upon the petitioner to appear for personal hearing why the petitioner’s registration under GST Act not be cancelled. The petitioner has also questioned the action of the respondents in blocking the petitioner’s registration on the portal of the department. The facts are that the petitioner is a proprietor, engaged in purchase and sale of consumables and other taxab...
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