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1. A Report dated 03.04.2019 was received from the Applicant No. 3 i.e. the Director-General of Anti-Profiteering (DGAP) after a detailed investigation under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the Report were that Applicant No. 1 had filed application before the Uttar Pradesh State Screening Committee on Anti-profiteering under Rule 128 of the CGST Rules, 2017 and alleged that the Respondent had not passed on the benefit of the input ta...
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M/S. NCS PEARSON INC


(Appellate Authority for Advance Ruling, Karnataka | Nov 13, 2020)

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...
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The petitioner has approached this Court challenging Ext.P4 series of notices issued to him under Section 129(3) of the CGST Act. From the said notices it is apparent that the defect noticed by the respondent was that the validity of the e-way bill that accompanied the transportation of the goods had expired by the time of detention. 2. The learned counsel for the petitioner would place reliance on the table under Rule 138(10) of the CGST Rules to contend that, inasmuch as the cargo carri...
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This Review Petition has been posted before this court today at my instance to remedy a wrong that was occasioned to the petitioner through a dismissal of his writ petition, and later, his Review Petition. W.P.(C).No.15297/2020 was preferred by the writ petitioner impugning demand-cum-recovery notices that were issued to him under the GST Act, pursuant to a best judgment assessment that was completed in terms of Section 62 of the GST Act. 2. In the writ petition, it was the case of the pe...
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The petitioner has approached this Court aggrieved by Ext.P14 series of orders passed against him under the GST Act. In the Writ Petition, among the many grounds on which Ext.P14 series of orders are challenged, the primary contention is that before passing Ext.P14 series of orders, the petitioner was not heard. Taking note of the said submission and finding that in the absence of a hearing extended to the petitioner the impugned orders would be vitiated by a non-compliance with the rules of ...
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GODWAY FURNICRAFTS vs. THE STATE OF AP AND OTHER


(Andhra Pradesh High Court | Nov 11, 2020)

1. The petitioner firm, represented by its proprietrix, was doing business in furniture after obtaining permission and licence from the concerned Departments, including erstwhile Sales Tax Department. When GST Act came into force, the petitioner, along with other dealers, got registered and obtained GST registration number vide registration No.37AABPA9728J1ZJ from the Department, which was with effect from 1.7.2017. The petitioner claims to have opted for paying tax under composite scheme as ...
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1. The petitioner is a trader in Steels registered under the Central Sales Tax Act, 1956 (for short 'the Act') having its registered office in Secunderabad. 2. It purchased, in the course of its business, material from M/s. Steel Authority of India Limited (SAIL), Kodambakkam, Tamil Nadu. 3. While the goods were in transit from the place of purchase to the petitioner's business premises at Secunderabad and when the carrier/goods vehicle was en route at Jeedimetla, it was c...
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M/S. BHAVYA ENTERPRISE vs. UNION OF INDIA AND OTHERS


(Gauhati High Court | Nov 11, 2020)

1. Heard Mr. D. Saraf, learned counsel, appears for the petitioner and Mr. S.C. Keyal, learned Standing counsel appearing for the respondent nos. 1, 3, 4, 5, 7 and 8 Department of Customs and Excise. Mr. B. Gogoi, learned counsel appears for respondent no. 2, 6 and 9. 2. The petitioner is a sole-proprietorship concern carrying on the business of exports of various Goods and Services to neighbouring countries from India. It is represented by the proprietor, Sri Gaurav Agarwal. After the en...
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M/S RP ENTERPRISES vs. STATE OF UP AND OTHERS


(Allahabad High Court | Nov 11, 2020)

The present petition has been filed alleging that the petitioner is a registered dealer under the U.P. GST Act w.e.f. 2.6.2020 and as per the order received from various shop keepers, the petitioner loaded the goods on the vehicle for its transport and delivery to the said purchasers, however, the vehicle of the petitioner were seized on 2.10.2020 merely on the ground that invoice was found to be in the name of some other party. The submission of the counsel for the petitioner is that alt...
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1. The petition has been heard by way of video conferencing. : 2. Present writ petition has been filed by the petitioner seeking a direction to the respondents to release the refund qua the refund applications filed by it in respect of export for the months of July and August, 2019. 3. Mr. Priyadarshi Manish, learned counsel for the petitioner states that procured goods had been exported under Section 16 of Integrated Goods and Services Tax Act, 2017 (for short ‘IGST Act’)...
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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)