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SHRI M. SRINIVAS AND OTHERS vs. M/S. ELECTRONICS MART INDIA LTD.


(National Anti Profiteering Authority | Nov 26, 2020)

1. The present Report dated 23.12.2019 has been furnished by the Director General of Anti-Profiteering (DGAP), under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the case are that an application dated 29.03.2019 was filed by the Applicant No. 1, under Rule 128 (1) of the CGST Rules, 2017 before the Standing Committee on Anti-Profiteering alleging profiteering by the Respondent in respect of supply of “Monitors and TVs of screen size up to 32...
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The petitioner has approached this Court aggrieved by the detention of goods that were being transported at his instance. From a perusal of Ext.P9 notice, in Form GST-MOV-07, it is seen that the defect pointed out is with regard to the transportation in one segment not being covered by a valid e-way bill. Taking note of the said defect noticed by the respondents, I am of the view that the detention cannot be said to be unjustified. 2. Taking note of the request made by the learned counsel...
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CHOPRA TRADING COMPANY


(Authority for Advance Ruling, Chhatisgarh | Nov 25, 2020)

PROCEEDINGS [U/s 98 of the Chhattisgarh Goods & Services Tax Act, 2017 (herein- after referred to as CGGST Act, 2017)] No. STC/AAR/08/2020 Raipur Dated 25/11/2020 M/s. Chopra Trading Company, Village-Bemcha, Mahasamund, Dist-Mahasamund, Chhattisgarh, Pin Code-493445, [hereinafter also referred to as the applicant] has filed an application U/s 97 of the Chhattisgarh Goods & Services Tax Act, 2017 seeking advance ruling on (a) Whether the activity of custom milling o...
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The petitioner has approached this Court aggrieved by Ext.P7 notice issued in FORM GST MOV-7 detaining a consignment of goods that was being transported from Salem to Ernakulam. The goods in question were detained at Walayar on 10.11.2020 and the reason for detention is seen as a mis-match in the value of the goods transported, as shown in the e-way bill and job work invoice that accompanied the transportation of the goods. 2. The facts in the writ petition would reveal that a consignment...
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The petitioner has approached this Court aggrieved by a detention of his goods during the course of transportation. It is seen from Ext.P8 order in FORM GST MOV-9, that the reason for detention was that the validity period of the e-way bill that accompanied the transportation of goods had already expired. In that sense, I do not see the detention as unjustified as the transportation was not accompanied by a valid transport document at the time of detention. The learned counsel for the petitio...
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MUKAND LAL REOTI PRASAD vs. STATE OF UP AND OTHERS


(Allahabad High Court | Nov 25, 2020)

The present petition has been filed challenging the order dated 16.11.2019, whereby the appeal filed by the petitioner has been dismissed without hearing the counsel for the appellant. The contention of the counsel for the petitioner is that the petitioner is a trader/seller of Bidi and had purchased the Bidi from M/s J.P. Tobacco Products Private Limited against Tax invoice and E-way bill dated 5.2.2019. The petitioner claims to have sold the said Bidi to 9 different registered dealers a...
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1. Heard learned counsel for the petitioners and Sri B.K.Singh. Raghuvanshi, learned counsel for the respondents. 2. This writ petition has been filed praying to quash the impugned orders dated 22.07.2020 and 05.02.2020 passed by the respondent no.2 in exercise of powers conferred under Section 83 of the Central Goods and Services Tax Act, 2017. Petitioners have further prayed to issue a direction to the respondents concerned to release forthwith the provisional attachment of the current ...
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Heard learned counsel for the petitioner and Sri Ramesh Chandra Shukla, learned counsel for the respondents. The present petition has been filed alleging that the petitioner is a proprietorship firm and was registered for providing constructions services vide GSTIN No. 09AAGPQ9159G125. The petitioner was served show cause notice dated 21.11.2019 by the respondent no. 2 proposing to cancel the registration certificate of the petitioner mainly on the ground that the petitioner has faile...
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The present bail application has been filed under Section 439 Cr.P.C. The petitioner has been arrested in connection with Criminal Complaint No. DGGI /320/ Gr.I/ INV/ GST/ SCT/ 15/2019 registered at Chief Metropolitan Magistrate (Economic Offences Court), District Jaipur for the offence(s) under Section(s) 132 of Central Goods & Services Tax Act, 2017 (for short- 'GST Act, 2017') and later on for the offence under Section 132 (1) (i) (iv) of GST Act, 2017. It is contended by t...
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1. The Petitioner prays for quashing orders dated 9th November, 2020 (annexed as Annexures P-3 to P-5) issued by the Additional Director General, Directorate General of GST Intelligence (Respondent No. 1) under Section 83 of the Central Goods and Services Tax Act, 2017, provisionally attaching the Petitioner’s bank accounts. 2. Against the above impugned orders dated 9th November, 2020 of provisional attachment of the Petitioner’s bank accounts, a detailed representation dated...
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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)