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PARLE BISCUITS PVT LTD vs. STATE OF HARYANA AND OTHERS


(Punjab and Haryana High Court | Nov 29, 2024)

SANJEEV PRAKASH SHARMA, J.(ORAL) 1. Matter comes up on application No.CM-19200-CWP-2024 moved by the petitioner seeking preponement of the main case. 2. Learned counsel for the petitioner submits that the only point involved in the present petition is whether the appeal filed by the petitioner could be dismissed for non-prosecution. 3. Taking into consideration the short point involved, we prepone the main writ petition and hear it today itself. Application No. CM-19200CWP-2024 st...
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DHARNIA MOTORS vs. UNION OF INDIA & OTHERS


(Rajasthan High Court | Nov 29, 2024)

JUDGMENT REPORTABLE ( PER HON’BLE THE CHIEF JUSTICE ) : 1. By way of this writ petition filed under Article 226 of the Constitution of India, the petitioner has claimed that he is entitled to transitional credit of excise duty made through Credit Transfer Document (for short, ‘CTD’) by way of filing TRAN-3 without insisting on submission of TRAN-1 declaration within the time stipulated under Rule 117 of the Central Goods and Services Tax Rules, 2017 (for short, &...
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SBS SCHOOLING FARIDKOT vs. STATE OF PUNJAB AND OTHERS


(Punjab and Haryana High Court | Nov 28, 2024)

ORDER SANJEEV PRAKASH SHARMA, J.(Oral) 1. The issue raised by the petitioner in the present petition assailing the vires of Section 17(5)(c) and 17(5)(d) of the Central GST Act/Punjab GST Act, 2017, is no more res integra in view of the judgment passed by the Supreme Court in Chief Commissioner of Central Goods and Service Tax vs. Safari Retreats (P.) Ltd., [2024] 167 taxmann.com 73 (SC), wherein the Supreme Court has concluded as under : “65. Some of our conclusions can be ...
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ORAL ORDER 1. Petitioner is involved in the transportation of goods and was registered under the provisions of the Central Goods and Services Tax Act, 2017 ('the CGST Act' for short) and the Karnataka Goods and Services Tax Act, 2017 ('the KGST Act' for short). On the ground that the petitioner along with several other persons have indulged in purchase of arecanut from several persons and supplying the same to various Gutkha manufacturers without payment of appropriate app...
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GANPATI BUILDERS vs. STATE OF H.P. & OTHERS


(Himachal Pradesh High Court | Nov 28, 2024)

ORDER Tarlok Singh Chauhan, Acting Chief Justice. Considering the fact that the issue involved in all these Writ Petitions is only with regard to the availment of ITC, which is barred by limitation in terms of Section 16(4) of the CGST Act, and in the light of subsequent developments took place, whereby, Section 16 of the CGST Act was amended and sub-section (5) was inserted to Section 16, which came into force with retrospective effect from 01.07.2017, the petitioners are entitled to...
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ORDER 1. The writ petitioner is aggrieved by the final order dated 16 August 2024 passed by the Assistant Commissioner under Section 73 of the Central Goods and Services Tax Act, 2017 Act 2. The aforesaid order was preceded by the issuance of a Show Cause Notice SCN and pursuant to which the petitioner had submitted a detailed response. The Assistant Commissioner had thereafter proceeded to frame a final order which reads as follows: “The taxpayer M/s Xerox India Limited, GS...
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ORDER Heard Mr.Manish Rastogi for Mr.Thriyambak J.Kannan, learned counsel for the petitioner and Mr.K.S.Ramaswamy, learned Central Government Standing Counsel for the respondent. 2. In this writ petition, the petitioner has challenged the impugned Order-in-Original No.26-30/2022(c) dated 29.04.2022. By the impugned order, demand on reimbursible expense incurred by the petitioner for the following periods have been confirmed:- Sl.No. ...
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ORDER AVNEESH JHINGAN, J :- 1. This petition is filed seeking directions to the respondents to issue refund of Integrated Goods & Services Tax (for brevity ‘the IGST’) along with the interest. 2. The petitioner is a private limited company and is an exporter of Natural Stones. The Union of India, Principal Commissioner of Customs-Jaipur, Chief Commissioner State Taxes-Jaipur and Proper Officer State Taxes Jaipur-III have been arrayed as respondents. 3. The brie...
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PC:- 1. Heard Mr Sunil Mukhi (virtually) and Ms Preetha Panthanki, learned Counsel for the Petitioner and Ms Chavan, learned Additional Government Pleader for the Respondents. 2. The Petitioner challenges the order dated 17 October 2022 (Exhibit ‘E’) passed by the 2nd Respondent under Section 73 of the Central Goods and Services Tax Act, 2017 (the “CGST Act”), which raises a demand of Rs. 2,29,27,926/—on the Petitioner. 3. In paragraph 28 the Petition...
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R.V HYDRAULIC SERVICES.


(Authority for Advance Ruling, Andhra Pradesh | Nov 28, 2024)

ORDER (Under sub-section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017 and Section 98 of Central Goods and Services Tax Act, 2017) 1. In terms of Section 103 (1) of the Act, Advance ruling pronounced by the Authority under chapter XVII of the act shall be binding only- a) On the applicant who had sought it in respect of any matter referred to in sub-section (2) of Section 97 for Advance ruling. b) On the concerned officer or the jurisdictional officer in...
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24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

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)