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  12,953 Results

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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FRAUNHOFER-GESELLSCHAFT ZURFORDERUNG DER ANGEWANDT..


(Appellate Authority for Advance Ruling, Karnataka | Feb 22, 2021)

PROCEEDINGS (Under Section 101 of the CGST Act, 2017 and the KGST 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 reference to the CGST Act would also mean reference to the corresponding similar provisio...
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AMIT KUMAR KATARIA vs. STATE OF U.P AND ANOTHER


(Allahabad High Court | Feb 22, 2021)

1. Second supplementary affidavit dated 22.02.2021 filed on behalf of the applicant and supplementary counter affidavit dated 22.02.2021 filed on behalf of opposite party No. 2, are taken on record. 2. Heard Mr. Anurag Khanna, learned Senior Advocate assisted by Mr. Raghav Dev Garg, learned counsel for the applicant, Mr. Rabindra Singh, learned Additional Government Advocate for the State/opposite party No.1 and Mr. D.C. Mathur, learned counsel appearing on behalf of opposite party No.2, ...
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M/S. BHARAT TRADERS vs. M/S. BHARAT TRADERS


(Allahabad High Court | Feb 22, 2021)

Parcha/appearance, filed by Sri Rajesh Kumar Singh, Advocate on behalf of respondents No.1 and 2, is taken on record. Heard learned counsel for the petitioner, learned standing counsel for the respondents No. 3 & 4 and Sri Rajesh Kumar Singh, learned counsel for respondents No. 1 and 2. Challenging the order of the original authority under Section 129 (1) (b) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'the C.G.S.T. Act, 2017) as also the order ...
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CM No.6710/2021 (for exemption) 1. Allowed, subject to just exceptions and as per extant Rules. 2. The application is disposed of. W.P.(C) 2309/2021 3. The petition impugns the order dated 28th December, 2020 of the respondent Goods and Services Tax (GST) Officer and seeks mandamus for refund of ₹ 4,98,456/- paid as tax and penalty thereunder and also seeks costs for illegal detention of goods of the petitioners. 4. It is the case of the petitioners that owing to the far...
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ANIL KUMAR GUPTA vs. UNION OF INDIA


(Rajasthan High Court | Feb 19, 2021)

1. Petitioner has filed this bail application under Section 439 Cr.P.C. 2. F.I.R. No.IV (06) 248/ AE/ALWAR/2020 was registered at Chief Metropolitan Magistrate (Economic Offences) Jaipur (Raj.) for offence under Sections 132(1)(c) of the Central Goods and Services Tax Act, 2017. 3. It is contended by counsel for the petitioner that in the initial application, there was an allegation with regard to wrongful claim of input tax credit to the tune of ₹ 5.27 Crore, however, in the compla...
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The petitioners have challenged the order for cancellation of the petitioners’ Goods and Services Tax Registration dated 18th November, 2020 passed by the Proper Officer, being the Superintendent, Alipore, CGST under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act). This order dated 18th November, 2020 was passed after issuance of a show cause notice for cancellation of registration dated 12th November, 2020 and considering the petitioners’ reply ...
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SKJ FINVEST ADVISORY PVT. LTD. vs. UNION OF INDIA


(Gujarat High Court | Feb 19, 2021)

1. By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs: 35(a) To issue a writ of certiorari or a writ in the nature of certiorari or mandamus or any other writ order or direction under Article 226 of the Constitution of India to quash and set aside the orders dated 22.09.2020 issued by Respondent No.4 under Section 83 of the CGST Act, 2017 to provisionally attach the bank account of the petitioner as specified he...
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MALABAR CEMENTS LIMITED


(Authority for Advance Ruling, Kerala | Feb 18, 2021)

1. M/s. Malabar Cements Limited (hereinafter referred to as the applicant) is a Government of Kerala owned Public Sector Company engaged in the manufacturing of cement. 2. At the outset, it is clarified that the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as KSGST Act) are the same except for certain provisions. Accordingly, a reference hereinafter to the pro...
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Dated this the 18th day of February 2021 Petitioner, by this petition has prayed for the following relief. Set aside Ext.P3 notice and permit the petitioner to remit the arrears of tax within a time frame fixed by this Hon'ble Court. 2. The learned counsel for the petitioner argues that the petitioner was regularly paying tax and in the last year but, because of Covid-19 pandemic, his business collapsed. According to the learned counsel for the petitioner, the petitioner is even n...
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