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  12,998 Results

PUNJAB NATIONAL BANK vs. UNION OF INDIA AND 3 OTHERS


(Allahabad High Court | Jun 23, 2020)

Heard learned counsel for the petitioner and Sri Ramesh Chandra Shukla learned Advocate has put in appearance on behalf of the respondent nos. 2, 3 and 4. Against the order impugned, the petitioner has an alternative remedy of filing an appeal under Section 107 of Central Goods & Service Tax Act, 2017 before the appellate tribunal. The petition seeking for quashing of the order dated 5.5.2020 passed by the Joint Commissioner, Central Goods and Service Tax, Audit Commissionerate, K...
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THE ASSISTANT COMMISSIONER CGST DIVISION-G SIKAR vs. GANESH ENTERPRISES


(First Appellate Authority, Jaipur | Jun 22, 2020)

This appeal has been filed under Section 107 of the Goods and Services Tax Act, 2017 by the Assistant Commissioner, CGST, Division-G, Sikar. (hereinafter also referred to as “the appellant”) in view of Order-in-Review No. 01/Review/2019-20, dated 4-4-2019 passed by the Commissioner, Central Goods and Services Tax Commissionerate, Alwar under Section 107(2) of the Goods and Services Tax Act, 2017, against the Order-in-Original No. 01/GST/2018, dated 25-9-2018 (hereinafter referred ...
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R.K. MARBLES PVT. LTD.


(First Appellate Authority, Jaipur | Jun 22, 2020)

This appeal has been filed under Section 107 of the Central Goods and Services Tax Act, 2017 by M/s. R.K. Marbles Private Limited, Makrana Road, Kishangarh, District-Ajmer-305801 (Rajasthan) (hereinafter also referred to as “the appellant”) against the Order-in-Original No. 01/Service Tax/2019-20 issued vide C. No. GL-4(3)IAR-597/17-18/RKM/KSG.L-II/2018/65, dated 30-4-2019 (hereinafter called as the “impugned order”) passed by the Superintendent, Central Goods & Se...
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1. By this writ application under Article 226 of the Constitution of India, the writ applicant, a proprietary concern through its proprietor, has prayed for the following reliefs: “(a) Quash and set aside the show cause notice in Form GST DRC 01 dated 30.11.2019 at Annexure A to this petition. (b) declare the Rule 142(1)(a) of CGST/GGST Rules, being ultra vires and dehors the Act and violative of Articles 14 and 19 (1) (g) of the Constitution of India, to the extent it says noti...
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O R D E R The petition has been heard by way of video conferencing. Present writ petition has been filed challenging the order dated 27th February, 2020 passed by respondents cancelling the petitioner’s registration under Central Goods and Services Tax Act, 2017 and for restoration of the same. After extensive arguments, learned counsel for the petitioner states that in view of the subsequent events, petitioner would like to withdraw the present writ petition and file an app...
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VDM HOSPITALITY PRIVATE LIMITED


(Authority for Advance Ruling, Haryana | Jun 21, 2020)

1. Annexure I Question on which advance ruling is required: 1.1 Whether the Temporary Structure (i.e. hall or pandal or shamiana or any other place) built up with Iron/Steel Pillars tight up with Nuts and Bolts (as shown picture enclosed) specially created for functions would be treated as Movable or Immovable property in pursuance to the GST Law ? 1.2 Whether credit of the tax paid on Iron/Steel Pillars tight up with Nuts and Bolt used for the creation of Temporary Structure (i.e...
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M/S HARYANA MILL STORE vs. UNION OF INDIA AND OTHERS


(Punjab and Haryana High Court | Jun 19, 2020)

1. The Petitioner through instant petition is challenging vires of Rule 117(1A) of Haryana GST Rules, 2017 (for short ‘Rules’) and seeking direction to Respondent to permit Petitioner to electronically upload form TRAN-I in order to avail credit of excess VAT reflected in Returns, as due to technical glitches on the GST Portal, the petitioner could not file Form TRAN-I. 2. The Petitioner-a proprietary concern, engaged in the business of trading of paint and allied goods, is re...
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M/S. HARYANA PETRO OILS vs. UNION OF INDIA AND OTHERS


(Punjab and Haryana High Court | Jun 19, 2020)

1. The Petitioner through instant petition is challenging vires of Rule 117(1A) of Haryana GST Rules, 2017 (for short ‘Rules’) and seeking direction to Respondent to permit Petitioner to electronically upload form TRAN-I in order to avail credit of excess VAT reflected in Returns, as due to technical glitches on the GST Portal, the petitioner could not file Form TRAN-I. 2. The Petitioner-a partnership firm, engaged in the business of refining of black oil, is registered with R...
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M/S MODERN MOTOR WORKS vs. UNION OF INDIA AND OTHERS


(Punjab and Haryana High Court | Jun 19, 2020)

Hearing conducted through Video Conferencing. 1. The Petitioner through instant petition is challenging vires of Rule 117(1A) of Haryana GST Rules, 2017 (for short ‘Rules’) and seeking direction to Respondent to permit Petitioner to electronically upload form TRAN-I in order to avail credit of excess VAT reflected in Returns, as due to technical glitches on the GST Portal, the petitioner could not file Form TRAN-I. 2. The Petitioner-a partnership firm, engaged in the busin...
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The petitioner, a managing partner of firm under the name and style “Golden Traders” in Malappuram District, is dealing with the trading of areca-nut. The petitioner has been issued registration under the Central Goods and Services Tax Act- 2017, for the purpose of assessment of GST and had been filing returns from time to time, which is marked as Exhibits P1 to P6. 2. Sri.K.R.Avinash, the learned counsel appearing on behalf of the petitioner submits that there was a minor del...
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10 May

☑ Monthly | GSTR-7

GSTR-7 for the m/o Apr 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Apr 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 May

☑ Monthly | GSTR-1

GSTR-1 for the m/o Apr 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 May

☑ Monthly | GSTR-5

GSTR-5 for the m/o Apr 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Apr 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Apr 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

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