Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

GST Case Laws


TaxReply Citation TAXREPLY
Court
High Court
State
Search by Related Tags
  OR

  OR

  OR
Date (From)
Date (To)
Name of Party
Text Search
Text Search option

  12,949 Results

EMPATHIC TRADING CENTRE


(Authority for Advance Ruling, Karnataka | Sep 3, 2020)

PROCEDINGS UNDER SECTION 102 OF THE CGST ACT, 2017 & UNDER SECTION 102 OF THE KGST ACT, 2017 1. M/s. Empathic Trading Centre, (called as the ‘Applicant’ hereinafter), No.63/3 & 63/4, Noor Building, J.C. Road, Bengaluru-560002, have filed an application for rectification of mistake (ROM) alleging a mistake in the Advance Ruling order passed vide NO.KAR ADRG 28/2020 dated 23/04/2020, under Section 102 of CGST/KGST Act, 2017. 2. The applicant filed the instant applica...
Summarize this case by TaxGPT in

ARG ELECTRICALS PVT. LTD.


(Appellate Authority for Advance Ruling, Rajasthan | Sep 3, 2020)

(Proceedings under Section 101 of the Central GST Act, 2017 read with section 101 of the Rajasthan GST Act, 2017) At the outset, we would like to make it clear that the provisions of both the Central GST Act, 2017 and the Rajasthan GST Act, 2017 are same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central GST Act, 2017 would also mean a reference to the same provisions under Rajasthan GST Act, 2017. ...
Summarize this case by TaxGPT in
Heard Mr.Jnanesh Mohanty, learned counsel for the petitioner and Mr.R.S.Chimanka, learned Senior Standing Counsel for CGST & Central Excise through Video Conferencing mode. 2. The petitioner-Company in this writ petition prays for a direction to set aside the order passed by the Assistant Commissioner, CGST and Central Excise, Cuttack Division (OP No.1) in rejecting the refund of unutilized ITC to the petitioner-Company accumulated taking into account of inverted duty structure. The p...
Summarize this case by TaxGPT in
Heard Mr.Jnanesh Mohanty, learned counsel for the petitioner and Mr.R.S.Chimanka, learned Senior Standing Counsel for CGST & Central Excise through Video Conferencing mode. 2. The petitioner-Company in this writ petition prays for a direction to set aside the order passed by the Assistant Commissioner, CGST and Central Excise, Cuttack Division (OP No.1) in rejecting the refund of unutilized ITC to the petitioner-Company accumulated taking into account of inverted duty structure. The p...
Summarize this case by TaxGPT in
Heard Mr. Somik Deb, learned counsel appearing for the petitioner as well as Mr. AK Bhowmik, learned Advocate General assisted by Mr. K De, learned Addl. GA appearing for the respondents. By means of this petition, the petitioner has challenged the seizure/detention of goods/materials by the Superintendent of State Taxes (the proper officer), Churaibari Enforcement Wing, North Tripura by the order dated 17.02.2020 on the ground that e-Way bills tendered for the goods in movement stood exp...
Summarize this case by TaxGPT in

M/S. TIRUMALA MILK PRODUCTS PVT. LTD.


(Authority for Advance Ruling, Karnataka | Sep 2, 2020)

ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER 98(4) OF THE KGST ACT, 2017 M/s. Tirumala Milk Products Pvt. Ltd., (called as the ‘Applicant’ hereinafter), 4 BC 301, The Summit, 3rd Floor, 3rd Main, 4th B Cross, Kasturi Nagar East, Ramamurthy Nagar, Bangalore-560016, having GSTIN 29AABCT7907M1ZR, have filed an application for Advance Ruling under Section 97 of CGST Act,2017 & KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GS...
Summarize this case by TaxGPT in

DHABALESWAR PATTANAIK vs. STATE OF ODISHA


(Orissa High Court | Sep 2, 2020)

Heard Mr. A. Sanganeria, learned counsel for the petitioner and Mr. P.K. Muduli, learned Additional Government Advocate for the State. 2. Mr. P.K. Muduli, learned Additional Government Advocate for the State accepts notice for opposite party nos.1 to 3. 3. Mr. A. Sanganeria, learned counsel for the petitioner submits that the present writ petition being identical to W.P.(C) No.5933 of 2020, the same may be disposed of in terms of the order dated 18.02.2020, passed in W.P.(C) No.5933 o...
Summarize this case by TaxGPT in

M/S. SKIPPER LIMITED vs. STATE OF U.P. AND OTHERS


(Allahabad High Court | Sep 2, 2020)

The petitioner herein is aggrieved by the order dated 03.07.2020 passed by the Assistant Commissioner, Mobile Squad, Mughal Sarai, Chandauli. The order demands the tax liability of the petitioner and also imposes a penalty. The submission of learned counsel for the petitioner is that the order is beyond jurisdiction, inasmuch as, the proceedings are culminated in the impunged order dated 03.07.2020, arose out of Section 129 of the U.P. Goods and Services Tax Act, 2017. The submission ...
Summarize this case by TaxGPT in
The Court was held by Video Conference, as per the Resolution of the Full Court dated 3 July 2020, by Judges at their respective residence and the counsel, staff of the Court appearing from their respective residences. 2. Heard Mr. A.V. Arun, learned counsel for the appellant and Mr. A.P. Srinivas, learned counsel for the respondents. 3. By the impugned order dated 16.07.2018, the learned Single Judge has only relegated the appellant to appear before the Assessing Officer and submit t...
Summarize this case by TaxGPT in

M/S KAMAL AGENCIES vs. UNION OF INDIA AND 4 OTHERS


(Allahabad High Court | Sep 1, 2020)

Heard Sri Manish Gupta, learned counsel for the petitioner, Sri Anant Kumar Tiwari, learned counsel for the respondent No. 1, 2 and 3 and Sri Ramesh Chandra Shukla, learned counsel for the respondents No.4 and 5. The petitioner herein claims to be a registered firm under the GST having Registration No. 09AMEPK9117A1ZA. The petitioner claims that it is liable for Input Tax Credit (ITC) on the purchase of goods from the manufacturer. At the time of enactment of GST Act, 2017, the petitioner...
Summarize this case by TaxGPT in


29
Apr
S
M
T
W
T
F
S
30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)