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The petitioner, who is a purchaser of fresh turmeric from an agriculturist in Karnataka, has approached this Court aggrieved by a detention of the consignment, while in transit, at Muthanga in Wayanad. In the writ petition it is the case of the petitioner that, the consignment in question was being transported under cover of an invoice (Ext.P3) generated by the petitioner in his capacity as purchaser of the goods, which showed the goods as attracting tax on reverse charge basis, and Ext.P5 e-...
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SHRI SURESH KUMAR GUPTA AND OTHERS vs. M/S. NIRALA PROJECTS PVT. LTD.


(National Anti Profiteering Authority | Oct 29, 2020)

1. The brief facts of the present case are that the Applicant No. 7 (here-in-after referred to as the DGAP) vide his Report dated 24.04.2019, furnished to this Authority under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017, had submitted that he had conducted an investigation on the complaint of the Applicants No. 1 to 6 and found that the Respondent had not passed on the benefit of additional Input tax Credit (ITC) to the above Applicant as well as other home buyers ...
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Heard. On the request of the learned Counsel for the parties, the matter is being taken up for final hearing. 2. Petitioner is aggrieved by denial of transitioning the credit of ₹ 17,07,673/- after the submission of declaration in Form GST TRAN-1 on 27th December, 2017 in time on Goods and Services Tax Network (“GSTN”) viz. Respondent No.4 and admitted successful filing of the same by the Respondent authorities. Petitioner has, therefore, challenged the action of the Respond...
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These writ petitions have been filed challenging the impugned show cause notices issued in respect of three assessment years namely 2017-2018, 2018-2019 and 2019-2020. 2. Heard Mr.B.Brijesh Kishore, learned counsel for the petitioner. Mrs.J.Padmavathi Devi, learned Special Government Pleader accepts notice on behalf of the respondent. 3. By consent of both parties, these writ petitions are taken up for hearing at the admission stage itself. 4.It is the case of the petitioner that ...
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AVANTI PATEL vs. M/S. STARBUCKS COFFEE


(National Anti Profiteering Authority | Oct 28, 2020)

1. The brief facts of the present case are that under Rule 128 (1) of the Central Goods and Services Tax (CGST) Rules, 2017, an application was filed by the Applicant No. 1 against the Respondent before the Standing Committee on Anti-profiteering alleging that the Respondent had not passed on the benefit of reduction in the GST rate on restaurant service when it was reduced from 18% to 5% w.e.f. 15.11.2017 without benefit of ITC and he had increased the base prices of the food items sold by h...
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GANGA RAM vs. STATE OF PUNJAB AND ANOTHER


(Punjab and Haryana High Court | Oct 28, 2020)

HARNARESH SINGH GILL, J. (ORAL) Case is taken up for hearing through video conferencing. The petitioner has filed this petition under Section 439 of Cr.P.C. for grant of regular bail in criminal complaint No. A.C. No. 22 of 2020 dated 18.08.2020, registered under Sections 132(1)(b)(c) of the Punjab Goods and Service Tax Act, pending before the learned Judicial Magistrate 1st Class, Amloh. Learned counsel for the petitioner states that the petitioner is a businessman and has falsely be...
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1. Heard Mr.Ishaan Patkar, learned counsel for the petitioner; and Mr.Jetly, learned senior counsel for respondent No.1. 2. On 15th October, 2020, we had passed the following order:- “2 Petitioner before us is the Confederation of GST Professionals and Industries, primarily comprising of Chartered Accountants and GST Professionals. 3 Principal relief claimed in the Petition is for a direction to the Respondents to allow/extend the time limit for submitting Forms GSTR-9 and 9...
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MADHAV MOTORS vs. STATE TAX OFFICER AND OTHERS


(Kerala High Court | Oct 27, 2020)

The petitioner is a dealer in automobiles and was registered as such under the erstwhile Kerala Value Added Tax Act (hereinafter referred to as 'the KVAT Act). With the introduction of the GST Act with effect from 01.07.2017, he had applied for a registration under the said Act and by Ext.P1 certificate dated 28.06.2017, he was granted a provisional registration in terms of Section 139 (1) of the said Act. It is the case of the petitioner that, thereafter, with a view to getting a permane...
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Heard Mr. Nankani, learned senior counsel along with Mr. Prithwiraj Choudhary, learned counsel for the petitioner and Mr. Mishra, learned counsel for the respondents. 2. Though the writ petition was hotly contested by the respondents by filing a number of affidavits and was also heard at length, because of subsequent development it may not be necessary for an adjudication into the rival contentions as the grievance of the petitioner has been substantially met by administrative instruction...
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1. We have heard Dr. Avinash Poddar, the learned counsel appearing for the writ applicants. 2. The subject matter of challenge in this writ application is (i) Order of seizure in Form GST INS-02 (ii) Order of prohibition in Form GST INS-03 and (iii) Intimation of payment made voluntarily or made agianst the Show Cause Notice of Statement in Form GST DRC-03. Dr. Poddar would submit that the entire action of the authorities is not in accordance with law and the goods which are perishable in...
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28 Apr

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

30 Apr

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