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

  12,950 Results

This judgment shall dispose of aforementioned two petitions as they involve similar questions of facts and law. The petitions have been preferred under Article 226/227 of the Constitution of India, seeking writ a mandamus directing respondent No.1 – Deputy Excise & Taxation Commissioner, Ludhiana Division, Mini Secretariat, Ludhiana, to permit operation of bank accounts of petitioners as attachment order dated 13.06.2019 (Annexure P-1) cease to operate in terms of Section 83(2) ...
Summarize this case by TaxGPT in

M/S JADE ELEVATOR COMPONENTS vs. UNION OF INDIA


(Gujarat High Court | Feb 9, 2021)

1 By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: “A) That this Hon'ble Court be pleased to issue a writ of mandamus, or a writ in the nature of mandamus, or any other appropriate order or direction for calling upon the refund application of the petitioner and after going through the same, respondent No.3 may be ordered to sanction the refund claim of the petitioner in terms of the provisions of la...
Summarize this case by TaxGPT in
1. The petitioner, claiming to represent the interest of more than 50 small scale ice cream manufacturing units operating in the National Capital Territory of Delhi, has filed this petition impugning the decision dated 18th June, 2017 of the Goods and Services Tax Council (GST Council), in exercise of powers under Section 10(2)(e) of the Central Goods & Services Tax Act, 2017, of exclusion of ice cream from the benefits of Composition Scheme under Section 10 of the Act. It is the contenti...
Summarize this case by TaxGPT in
1. Heard Sri Navin Sinha, learned Senior Advocate assisted by Ms. Kalpana Sinha, Sri Nishant Misra, Sri Vishwjit, Sri Harish Chandra Dubey, Sri Suyash Agarwal, Sri Atul Gupta, learned counsel and other learned counsel for the petitioners, Sri Shashi Prakash, learned Additional Solicitor General of India assisted by Sri Krishna Agarwal, Sri K.J. Shukla, Sri R.C. Tiwari, Sri Anant Kumar Tiwari, learned counsel and other learned counsel for the Indirect Taxes/Central Government and Sri Manish Go...
Summarize this case by TaxGPT in
Heard learned counsel for the parties. 2. By this petition filed under the provisions of Article 226 of the Constitution of India, petitioners have prayed for the following reliefs: “a) Quash and set aside impugned communication / order dated 27.09.2019 (Exhibit “H”) & 22.09.2020 (Exhibit “P”) issued by Respondent No.2 to the extent it provisionally attaches share of the Petitioner No.1 in the escrow account No.36030200000659 held in Respondent No.4 b...
Summarize this case by TaxGPT in

SPRAYMET SURFACE TECHNOLOGIES (PVT.) LTD.


(Authority for Advance Ruling, Karnataka | Feb 8, 2021)

ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER SECTION 98(4) OF THE KGST ACT, 2017 1. M/s. Spraymet Surface Technologies (Pvt.) Ltd., # A-413, 9th Main, II Stage, PIA, Bengaluru-560 058 (called as the ‘Applicant’ hereinafter), having GSTIN number 29AAACB6051D1ZO, have filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 & KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in FORM GST ARA-01, discharging t...
Summarize this case by TaxGPT in

WESTERN ENTERPRISES vs. STATE OF GUJARAT AND OTHER


(Gujarat High Court | Feb 8, 2021)

1 Pursuant to our order dated 28th January 2021, an affidavit-in-reply has been filed by the respondent No.2 stating as under: “1. During the course of hearing of the present writ petition this Hon'ble Court vide order dated 28/01/2021 was pleased to direct the respondent authorities to record appropriate statement of the responsible officer of M/s. M.M. Enterprise. In this regard as per the directions issued by this Hon'ble Court, the statement of the partner of M/s. M.M. E...
Summarize this case by TaxGPT in

M/S R.P.M. DISTRIBUTORS vs. UNION OF INDIA AND OTHERS


(Jharkhand High Court | Feb 8, 2021)

Under challenge is the interest liability of ₹ 4,81,664/- upon the petitioner by Annexure-3 notice dated 17th February 2020. Learned counsel for the petitioner has contended that without any adjudication process under Section 73 or 74 of the CGST Act, such liability has been imposed. The interest has been calculated for the delay in payment of GST for the financial years 2017-18, 2018-19 and 2019-20. It is submitted that petitioner has been discharging its tax liability without any defa...
Summarize this case by TaxGPT in
1. Draft amendment is allowed. The necessary incorporation shall be carried out at the earliest. 2. By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs: 40(a) Direct the respondent no.1 to condone the delay and allow the petitioner to be heard on merits. (b) In alternative allow Revocation of cancellation of registration. (c) Pending the admission, hearing and final disposal of this petition, grant ad...
Summarize this case by TaxGPT in
1. Rule made returnable forthwith. With the consent of learned counsel appearing for the parties, heard finally. 2. The petitioner has approached this Court claiming that his arrest under the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “the CGST Act”), is illegal as he has been kept in custody in a bailable offence. On this basis, the petitioner seeks a direction for his release forthwith. 3. The petitioner was arrested on 30.12.2...
Summarize this case by TaxGPT in


29
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)