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

BASANAT PHERUMAL MAKHIJA vs. STATE OF GUJARAT


(Gujarat High Court | Feb 4, 2021)

1. The present application is filed under Section 439 of the Code of Criminal Procedure, 1973, for regular bail in connection with F.No.DGGI/AZU/12(4)284/2020-21 dated 09.12.2020 under Section 132(1)(a) of Central Goods and Services Tax Act, 2017. 2. Learned Advocate appearing on behalf of the applicant submits that considering the nature of the offence, the applicant may be enlarged on regular bail by imposing suitable conditions. 3. Learned APP appearing on behalf of the respondent-...
Summarize this case by TaxGPT in

KAMAL HASAN vs. DEPUTY COMMISSIONER, CENTRAL GOODS AND SERVICE TAX..


(First Appellate Authority, Jaipur | Feb 3, 2021)

This appeal has been filed under Section 107 of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as "the Act”) by Sh. Kamal Hasan, Saiyad Colony, Plot No.16, Jaipur, Char Darwaja Bahar Jaipur-302002 (hereinafter also referred to as "the appellant") against the Order No.ZA081220057876E dated 21.12.2020 (hereinafter referred to as "the impugned order") passed by the Deputy Commissioner, Central Goods and Service Tax Division-E. Jaipur (hereinaf...
Summarize this case by TaxGPT in
1. Sri. Mallikarjun Sahukar, learned High Court Government Pleader accepts notice for respondent Nos.4, 5, 6, 7. Sri. Sudhirsingh. R. Vijapur, learned ASGI for respondent No.1. Smt. Archana. P. Tiwari, learned counsel accepts notice for respondent Nos.2 and 3.   2. The petitioner is before this Court seeking for a relief to the nature of mandamus directing the respondents to make arrangements for reflecting their electronic credit ledger relating to the petitioner herein, the CENVAT ...
Summarize this case by TaxGPT in

JAY USHIN LIMITED vs. UNION OF INDIA AND OTHERS


(Rajasthan High Court | Feb 3, 2021)

Petitioner has filed the petition under Article 226 of the Constitution of India seeking a writ in the nature of mandamus for credit of Cess ₹ 2,78,322/-. Learned Additional Solicitor General on the very outset has pointed out that issue raised in the present writ petition has been adjudicated by Division Bench of Madras High Court vide order dated 16.10.2020 passed in the case of Assistant Commissioner of CGST and Central Excise & Ors. vs. Sutherland Global Services Pvt. ...
Summarize this case by TaxGPT in
The hearing has been conducted through Video Conferencing. 1. By the present petition, the petitioner seeks regular bail pursuant to the Arrest Memo dated 9th December, 2020 for offence punishable under Section 132 (1)(i) of the Central Goods and Services Tax Act, 2017. 2. According to learned counsel for the petitioner, petitioner filed an anticipatory bail before the learned Sessions Judge on 27.10.2020 where a statement was made that investigation from the petitioner is underway. T...
Summarize this case by TaxGPT in

DURGA PROJECTS & INFRASTRUCTURE PVT. LTD.


(Appellate Authority for Advance Ruling, Karnataka | Feb 2, 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...
Summarize this case by TaxGPT in

YULU BIKES PVT LTD.


(Appellate Authority for Advance Ruling, Karnataka | Feb 2, 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...
Summarize this case by TaxGPT in
Dated this the 2nd day of February 2021 Heard both sides. 2. By this writ petition, the petitioner is challenging the appellate order (Ext.P7) passed by the Joint Commissioner (Appeals) under the Central Goods and Services Tax Act ('the CGST Act' for brevity), thereby rejecting the appeals filed by the petitioner being barred by limitation, apart from non-deposit of 1% of the court fees as per the KLBF . 3. Learned Counsel appearing for the petitioner submitted that the petiti...
Summarize this case by TaxGPT in
Mr.ANR.Jayaprathap, learned Government Advocate accepts notice for the respondents and is armed with instructions to proceed with the matter. By consent, the above Writ Petitions are taken up for final disposal even at the stage of admission. 2. The challenge in these Writ Petition is to three orders of assessment, all dated 18.10.2019, passed by the State Tax Officer (R1) in terms of the provisions of the Goods and Service Tax Act, 2017 for the periods 2017-18, 2018-19 and 2019-20. 3...
Summarize this case by TaxGPT in
1. The Petitioner in W.P.(C.) 155/2021 seeks quashing of the Form GST DRC-22 bearing C. No. IV (HQRS. PREV.)12/INQ./GDE/GR.-1 /MISC./ dated 12th May, 2020 issued by Respondent No.2; and directions for de-freezing the bank account bearing No.1509050013192 of M/s Mansi Overseas maintained at the United Bank of India, A-81, C.R. Park Branch. Likewise, in W.P.(C.) 156/2021, Petitioner seeks quashing of the Form GST DRC-22 bearing C. No. IV (HQRS. PREV.)12/INQ./GDE/GR.-1/MISC./ dated 12th May, 202...
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)