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JUDGMENT   (PER MS SONAK J) :- 1. Heard learned counsel for the parties. 2. The Petitioner challenges Show Cause Notice No. 80/JC/THANE/2023-24 dated 07 December 2023 issued under the Central Goods and Services Tax Act, 2017 (“CGST Act”) as being ultra vires and contrary to the law laid down by this Court in Kiran Gems Private Limited Vs Union of India and Ors. 2021 (2) TMI 12 – Bombay High Court. 3. Mr. Sridharan, the learned counsel for the P...
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Heard learned counsel for the parties. 2. By means of this writ petition, petitioner has sought the following reliefs:- “1. Issue a suitable writ, order or direction in the nature of certiorari calling the record of the case and quash the Cancellation of GST Registration order dated 14.10.2022 Ref. No.ZA0510220092293 and order dated 01.12.2022 Ref. No.ZA0512220005953 passed by respondent no.2 as petitioner is ready to pay all the balance tax, interest on it and late fee, if any,...
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Hon’ble Pankaj Purohit, J. Petitioner is a proprietorship firm who runs a business under the name and style ‘M/s Shanti Devi Manral’. Petitioner is engaged in the supplier of services. Petitioner is registered under the Central Goods and Service Tax Act, 2017 (for short “the CGST Act, 2017”). 2. The registration of the petitioner has been cancelled by respondent no.2 vide order dated 31.05.2021 for non filing of the GST return for a continuous period of s...
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ORDER 1. Mr. Acharya, learned advocate appears on behalf of petitioner and submits, his client is entitled to refund. He submits, counter has been filed and there is no dispute. 2. Mr. Swain, learned advocate, Additional Government Advocate appears on behalf of opposite party no.2, who had awarded the works contract to petitioner. He submits, counter dated 3rd December, 2024 has been filed. Mr. D. Das, learned advocate, Additional Standing Counsel appears on behalf of opposite party n...
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MADRAS ENGINEERING INDUSTRIES PRIVATE LIMITED


(Authority for Advance Ruling, Tamilnadu | Dec 5, 2024)

1. Any appeal against this Advance Ruling order shall lie before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai as under Sub-Section (1) of Section 100 of CGST Act / TNGST Act 2017, within 30 days from the date on the ruling sought to be appealed is communicated. 2. In terms of Section 103 (1) of the Act, Advance Ruling pronounced by the Authority under Chapter XVII of the Act shall be binding only- (a) on the applicant who &...
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HAWORTH INDIA PRIVATE LIMITED


(Authority for Advance Ruling, Tamilnadu | Dec 5, 2024)

1. Any appeal against this Advance Ruling order shall lie before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-Section (1) of Section 100 of CGST Act 2017/ TNGST Act 2017, within 30 days from the date on the ruling sought to be appealed, is communicated. 2. In terms of Section 103 (1) of the Act, Advance Ruling pronounced by the Authority under Chapter XVII of the Act shall be binding only- (a) on the applicant who...
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RAGUL INDUSTRIES vs. THE STATE TAX OFFICER, HOSUR


(Madras High Court | Dec 5, 2024)

ORDER The present writ petition is filed challenging the impugned order dated 03.07.2024, passed by the respondent in GSTIN 33AQIPK2639R1ZB/2019-20. 2. It is submitted by the learned counsel for the petitioner that the petitioner is engaged in the business of manufacturing of automobile components and is registered under the GST Act. During the relevant period of 2019-20, the petitioner has filed the returns and paid appropriate taxes. However, on verification of the returns filed by ...
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ORDER 1. The instant writ petition has been preferred seeking the following reliefs: “(a) declare that the Impugned Notice dated 11.08.2022 issued by the Respondent No.1 to the Petitioner is: (i) without jurisdiction, without authority of law, illegal, unsustainable and void ab initio; (ii) ultra vires the provisions of Sections 66B read with 65B(44) of the Finance Act, 1994; and, (iii) in violation of fundamental rights and protections secured to the Petitioners und...
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COMMON ORDER Heard Mr.Harish Bindumadhavan, learned counsel for the petitioner and Mr.K.Mohanamurali, learned Sr.Standing Counsel for the respondents. 2. These writ petitions are directed against the impugned Orders-inappeal Nos.43 & 95 of 2021 dated 10.03.2021 & 22.03.2022 respectively. By the impugned orders, the appeal of the petitioner before the 1st respondent, the Order-in-Original No.RFD 06 dated 30.10.2021 has been rejected. ...
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ORDER HON'BLE AJIT KUMAR, J. 1. Heard learned counsel for the petitioner and learned Standing Counsel. 2. Invoking extra ordinary jurisdiction of this Court under Article 226 of the Constitution, petitioner, a Limited Liability Partnership concern engaged in the business of manufacturing and sale of goods claimed to be exempted from liability of tax/duty under the Goods and Services Tax Act, 2017 and hence seeks to challenge the order dated 25.09.2024 passed in appeal by Addit...
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24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

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)