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The petitioner is a private limited company incorporated in the year 2008 under the erstwhile Companies Act, 1956 engaged in the business of supplying of various plywoods such as Film Faced Shuttering Plywood, WBP Plywood, Marine Plywood etc. etc. The petitioner is registered under the provisions of Central Goods and Services Tax Act, 2017. For the purpose of exports goods from various ports including Cohin seaport, petitioner obtained the Importer- Exporter Code from the Director General of ...
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SHRI ABHISHEK vs. M/S. SIGNATURE GLOBAL DEVELOPERS PVT. LTD


(National Anti Profiteering Authority | Sep 30, 2020)

1. The brief facts of the present case are that the Applicant No. 2 (here-in-after referred to as the DGAP) vide his Report dated 21.05.2019, 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 Applicant No. 1 and found that the Respondent had not passed on the benefit of additional Input tax Credit (ITC) in respect of the flats purchased by the above Applicant a...
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M/S. YULU BIKES PVT. LTD


(Authority for Advance Ruling, Karnataka | Sep 30, 2020)

ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER 98(4) OF THE KGST ACT, 2017 1. M/s Yulu Bikes Pvt. Ltd., (called as the ‘Applicant’ hereinafter), # 119, Adarsh Palm Retreat, Outer Ring Road, Bengaluru-560103, having User-ID 29AAACY9154A1Z9 have filed an application for Advance Ruling under Section 97 of CGST Act,2017 85 KGST Act, 2017 read with Rule 104 of CGST Rules 2017 86 KGST Rules 2017, in form GST ARA-01, discharging the fee of ₹ 5,000/- each under the CGST...
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The petitioner, who is an assessee and registered dealer under the Kerala State Goods and Services Tax Act, 2017, is engaged in timber business. In the writ petition, she impugns Ext.P1 intimation that was issued to her in terms of Section 74(5) of the KGST Act read with Rule 142(1A) of the SGST Rules, whereby she was intimated of the tax, penalty and interest payment that she was required to make in the event of her opting to make such payment to avoid a show cause notice under Section 74(1)...
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1. The petition has been heard by way of video conferencing. 2. Present writ petition has been filed challenging impugned Deficiency Memo dated 15th July, 2020 issued by respondent no. 4 for the period July 2018 to September 2018 as well as impugned Show Cause Notice dated 15th July, 2020 issued by respondent no. 3 qua refund application for the period October 2018 to December 2018 and impugned Refund Sanction Order dated 3rd September, 2020 issued by respondent no. 3 for the period Janua...
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The petitioner has approached this Court aggrieved by a detention of goods during the course of transportation under the Central Goods and Service Tax Act, 2017. Exts.P4(c) is the order of detention issued to him in Form GST MOV-06 dated 27.09.2020. On a perusal of Ext.P4(c), it is seen that the reason for detention was essentially that, while the petitioner had produced an e-way bill to cover the transportation of the goods, he had not produced a copy of the invoice that ought to have accomp...
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These Two appeals have been filed under Section 107 of the Central Goods and Service Tax Act, 2017 by M/s Social Scape Tech LLP, E-735, Nakul Path, Lal Kothi Scheme, Jaipur-302015 (hereinafter also referred to as "the appellant") against the Orders-in-Original (hereinafter as "the impugned orders") passed by the Assistant Commissioner, Central Goods & Service Tax Division-H, Jaipur (hereinafter called as the "adjudicating authority") as  mentioned below....
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TELECOMMUNICATIONS CONSULTANTS INDIA LTD.


(Appellate Authority for Advance Ruling, Odisha | Sep 29, 2020)

1. BRIEFS FACTS OF THE CASE 1.1. M/s Telecommunication Consultants India Ltd. (hereinafter referred to as the “Applicant” or “ the Appellant” ) assigned with GSTIN 21AAACT0061H1Z0 having registered address at TCIL Bhawan, Greater Kailash-I, New Delhi-110048, had filed an application on 21.08.2018 under Section 97(1) of CGST Act, 2017 read with Rule 104 of CGST Rules 2017 & OGST Rules, 2017 in Form GST ARA-01 before the Authority for Advance Ruling, Odisha(...
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IA Nos. 8712/2020 & 8715/2020 : Allowed, subject to all just exceptions. 2. The application stands disposed of. IA No. 8714/2020 : 3. This is an application seeking condonation of delay in refiling the petition. In the light of the fact that the delay occasioned is only of 2 days, the application is allowed. 4. The application stands disposed of. O.M.P. (COMM) No. 486/2020 & IA No. 8713/2020 : 5. This petition under Section 34 of the Ar...
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This batch of writ petitions revolves around the interpretation of Section 50 of the Central Goods and Services Tax Act, 2017 (in short ‘Act’), particularly the effective date of application of the proviso inserted vide Section 100 of Finance (No.2) Act of 2019. 2. Section 50 of the Act states that every person who is liable to pay tax in terms of the Act shall remit the tax either in cash or by way of adjustment of credit available in the Input Tax Credit (ITC) register. In c...
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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)