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The prayer in the writ petition is for issuance of direction to the respondents to credit the refund amounts sanctioned in Exts.P7 to P11 in a time bound manner. The petitioner is a company involved in export of activated carbon. Petitioner filed refund application in Form RFD-01A under Section 54 of Central Goods and Services Taxes Act, 2017 (CGST Act) read with Section 54 of Kerala Goods & Service Tax Act (KGST Act) and Section 16 (3) of the Interstate Goods and Services Taxes Act, 2017...
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THE UNION OF INDIA vs. PRADEEP KUMAR AND OTHERS


(Karnataka High Court | Dec 1, 2020)

1. Sri Jeevan J Neeralagi, learned counsel appearing for the petitioner seeks for two weeks time to comply with office objections. However, he requests for the matter to be taken up for hearing pending compliance due to urgency. 2. The office objections not coming in the way of consideration of the above matter. His request is acceded to and the matter is taken up for hearing. 3. The petitioner is before this Court seeking for setting aside the order dated 21.09.2019 passed by LXII Ad...
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PRATIK JAIN vs. STATE OF MADHYA PRADESH AND OTHERS


(Madhya Pradesh High Court | Dec 1, 2020)

Petitioner, a registered tax payer under the Goods and Services Tax Act, owns a dealership of Skoda Car and is engaged in the sales of cars and service. The grievance of the petitioner is that having been subjected to summons under Section 70 of the Central Goods and Services Tax Act, 2017, simultaneously the petitioner is subjected to intimation by Assistant Commissioner of State Tax Division-I, Jabalpur Zone in Form GST DRC-01A for all three years wherein the amount payable by the petitione...
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Present writ petition has been filed for the following reliefs: "I. Issue a Writ, Order or Direction in the nature of Certiorari quashing the order dated 30.11.2019 passed by Respondent No. 1 in GST Appeal No. 58 of 2019, A.Y. 2018-201-, filed by the Petitioner (Annexure No. 4). II. Issue a Writ, Order or Direction in the nature of Mandamus directing Respondent No. 1 to hear and decide the appeal of the Petitioner, No. 58/2019 A.Y. 2018-2019 on merits." The contention, i...
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The petitioners have approached this Court impugning Exts.P2 to P4 of assessment orders passed under Section 74 of the CGST Act. In the Writ Petition, it is their case that prior to Exts.P2 to P4 assessment orders, they were subjected to best judgment assessments as evidenced from Exts. P5 to P18 orders, and summaries of the said orders were also served on the petitioners vide Exts.P19 to P32. It is their apprehension that the respondents would now proceed against them for recovery of amounts...
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This is an application for regular bail. The petitioner viz., Neeraj Karande is sole accused in F.No.INV/DGGI/HZU/GST/Gr’H’/ 42/2020-21 dated 02.11.2020. The offence alleged against the petitioner is under Section 132(1)(i) read with Section 132(1)(b)(c) of the Central Goods and Services Tax Act, 2017 (for short ‘CGST Act’). 2. Heard Sri T. Bala Mohan Reddy, learned counsel for the petitioner, and Sri P. Dharmesh, learned standing counsel for the respondent. Peruse...
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M/S ARYAN TRADELINK vs. THE UNION OF INDIA AND OTHERS


(Karnataka High Court | Nov 27, 2020)

The petitioner is aggrieved by the Communication dated 10.6.2020 (Annexure-E) issued by the Office of the Superintendent of Central Tax, AWD-5 Range, West Division-5 Bangalore West Commissionerate, Bengaluru (the third respondent) informing the petitioner that its credit ledger is blocked . 2. The learned Counsel for the petitioner submits that the petitioner’s credit ledger is blocked with effect from 21.1.2020 (as per Annexure -C) without assigning any reasons, and in fact the pet...
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SH. JAGINI ROHIT


(National Anti Profiteering Authority | Nov 27, 2020)

1. The present Report dated 12.06.2019 has been received from the Director-General of Anti-Profiteering(DGAP) after an investigation in terms of Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the instant case are that a reference was received from the Standing Committee on Anti-Profiteering on 06.05.2020 recommending that a detailed investigation be conducted in respect of an Application filed by Applicant No. 1 alleging profiteering by the Responde...
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THE DEPUTY COMMISSIONER (DIVISION - IV) vs. A RAYMOND FASTENERS INDIA PVT. LTD.


(Appellate Authority for Advance Ruling, Maharashtra | Nov 26, 2020)

(Proceedings under Section 101 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) 1. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act. 2. The present appeal has ...
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This Writ Petition came to be filed under Article 226 of the Constitution of India seeking the following relief:- “……….to issue an appropriate Writ, Order or Direction, more particularly in the nature of MANDAMUS declaring that the impugned Order of Assessment cum Penalty cum Interest passed by the First Respondent vide GSTN No.37AAEFF7537K1Z1(CGST), dated 13.11.2019 for the Tax Periods 2017-18 (from July, 2017), 2018-19 and 2019-20 (up to July, 2019) under the ...
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25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

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