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[WP(C).12274/2020,WP(C).6850/2018,WP(C).12278/2020,WP(C).12279/2020,WP(C).12280/2020,WP(C).12317/2020, WP(C).13237/2020 ] Dated this the 22nd day of September, 2020 All the seven writ petitions are being disposed of with this common judgment as they arise out of the same cause of action. 2. In writ petitions bearing Nos.12278, 12279, 12280, 12274 & 12317 of 2020, challenge has been laid to orders whereby prayer for refund of the Input Tax Credit (hereinafter called as 'ITC...
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M/S HIMACHAL PRADESH HORTICULTURE DEVELOPMENT SOCI..


(Authority for Advance Ruling, Himachal Pradesh | Sep 21, 2020)

1. The present application has been filed u/s 97 of Central Goods and Service Tax Act, 2017 and Himachal Pradesh Goods and Service Tax Act, 2017 by M/s Himachal Pradesh Horticulture Development Society (HPHDS), regarding GST on services received by HPHDS (A Govt owned & controlled society) from service provider outside India. 2. On scrutiny of the application, it was observed that the requisite fee has not been deposited by the applicant. The direction to this effect was issued in the...
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NMDC LTD


(Appellate Authority for Advance Ruling, Karnataka | Sep 21, 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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M/S. ID FRESH FOOD (INDIA) PVT. LTD.


(Appellate Authority for Advance Ruling, Karnataka | Sep 21, 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 pro...
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Petitioner has prayed for the following relief (s) : "a. For issuing writ/writs, order/orders quashing the Demand Order (Summary of Order) dated 29.06.2020 issued in FORM GST DRC - 07 having order No. 217 issued by Respondent No.3. b. For issuing writ/writs, order/orders including the writ of certiorari directing the Respondents to produce the assessment order passed by them relevant to this case and quash the same. c. For issuing writ/writs, order/orders including the writ o...
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At the heart of this batch of writ petitions is the question whether the Petitioners are entitled to a refund of the entire unutilised input tax credit that each of them has accumulated on account of being subjected to an inverted duty structure. In certain cases, the constitutional validity of Section 54(3)(ii) of the Central Goods and Services Tax Act, 2017(the CGST Act) is impugned, whereas, in others, a declaration is prayed for that the amended Rule 89(5) of the Central Goods and Service...
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In the present writ petition, the petitioner impugns an order passed by the respondent in Form GST Mov 09, whereby goods have been detained by the respondent noticing a discrepancy in the documents that ought to have accompanied the transportation of the goods. When the matter came up for admission, it was pointed out by the learned Government Pleader that inasmuch as the final order under Section 129, in Form GST Mov 09, has already been passed, the remedy of the petitioner lies in moving an...
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CM APPL. 23038/2020 Allowed, subject to all just exceptions. W.P. (C) 6609/2020 & CM APPL. 23040/2020 1. The petition has been listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way of video conferencing. 2. Present writ petition has been filed challenging the provisional attachment order dated 14th August, 2020 issued by respondent No.1 to the petitioner’s bankers. 3. Learned counsel for petitioner submi...
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UP POWER CORPORATION LTD.


(Authority for Advance Ruling, Uttar Pradesh | Sep 17, 2020)

ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER SECTION 98 (4) OF THE UPGST ACT, 2017 1. Uttar Pradesh Power Corporation Limited, Shakti Bhawan, 14, Ashok Marg, Lucknow (hereinafter referred to as “Applicant”) is a State Government undertaking and is registered under GST having GSTIN: 09AAACU5088M4ZM. 2. The Applicant has submitted an Application for Advance Ruling dated 30.04.2020 alongwith duly filled Form ARA-01 ( the Application Form for Advance Ruling) acc...
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APEX POWERS (ANUPAM VARSHNEY)


(Authority for Advance Ruling, Uttar Pradesh | Sep 17, 2020)

ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER SECTION 98 (4) OF THE UPGST ACT, 2017 1. M/s Apex Powers (Legal Name Anupam Varshney), Hathras, Uttar Pardesh - 204101 (here in after referred to as the applicant) is a registered assessee under GST having GSTN: 09AFIPV1167J1ZX. 2. The applicant is engaged in manufacture of Lead Acid Battery. As per the applicant- (a) these batteries can be used in solar modules, inverter and E-rickshaw. (b) one of their product is so...
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