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GST Case Laws


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ORDER 1. This intra court appeal by the writ petitioner is directed against an interim order dated 25.01.2024 passed in WPA 28335 of 2023 by which the appellants were directed to deposit 20% of the disputed remaining unpaid interest within a time frame. 2. The learned advocate for the appellants contended that in terms of Section 112 of the GST Act if the appellants were to approach the appellate tribunal in terms of sub-section (8) of Section 112 the registered taxpayer within RTP is...

TIWARI FURNITURE vs. STATE OF WEST BENGAL AND OTHERS


(Calcutta High Court | Mar 11, 2024)

1. The present writ petition has been filed challenging the physical inspection and verification report dated 21.12.2023, detention order dated 23.12.2023, penalty order dated 25.12.2023 and all other purported proceedings initiated therein. 2. Brief facts leading to the present case is as follows:- 3. The petitioner on 20.12.2023 purchased 23410.00 kgs of M.S. scrap from M/s. Abhigyan Hardware, Assam. The seller paid the tax for the said goods. The goods were transported to the petit...
JUDGMENT RAJA BASU CHOWDHURY, J: 1. Considering the nature of urgency involved, the present writ petition is taken up for consideration. 2. The present writ petition has been filed, inter alia, praying for quashing of the order of prohibition dated 25th March, 2023 issued under Section 67(2) of the CGST/WBGST Act, 2017 (hereinafter referred to as the “GST Act”). 3. It is the petitioners’ case that on/or about 24th March, 2023, a search and seizure procedure w...
ORDER 1. The petitioner no. 1 opted for an incentive Scheme floated by the respondent authorities and was granted the benefits under the same. Registration Certificates (RC- I and RC-II) were also issued to the said petitioner in terms of the scheme, thereby recognizing the entitlement of the petitioner to be granted the benefits of the scheme. 2. Subsequently, however, after having disbursed a portion of the dues of the said petitioner under the scheme as lately as on September 1, 20...
ORDER The petitioner has challenged the impugned order dated 17.01.2024 passed by respondent no.3 on the ground that he has not been afforded an opportunity of hearing as per Section 107(8) under the Central Goods and Services Tax, 2017 and the West Bengal Goods and Services Tax, 2017. The petitioner has also challenged the order dated 11.08.2023 passed under Section 74 of the GST Act raising a demand on the petitioner for an amount of Rs.40,73,996.84 for the period April 2022 to March 20...
JUDGMENT RAJA BASU CHOWDHURY, J: In Re: CAN 1 of 2024:- 1. This is an application, inter alia, for impleading the Assistant Commissioner of State Tax, NS Road, and MR Charge, Office of Senior Joint Commissioner, N.S. Road, 6th Floor, Annex Building-II, 14 Beliaghata Road, Kolkata - 700015 as respondent no. 2. Having heard learned Advocates appearing for the respective parties and having considered the materials on record, I am of the view that the petitioner should be permitted to...
JUDGMENT RAJA BASU CHOWDHURY, J: 1. Considering the nature of urgency involved, the present writ petition is taken up for consideration. 2. The present writ petition has been filed, inter alia, challenging the order dated 20th December, 2023, issued under Section 73(9) of the West Bengal Goods and Services Tax Act, 2017 read with CGST Act, 2017 (hereinafter referred to as the “GST Act”). 3. The petitioner contends that the petitioner was served with a show-cause no...
1. This intra court appeal by the writ petitioners is challenging an order passed in WPA 1593 of 2024 by which the writ petitioners challenge to the adjudication order dated 13.11.2023 was rejected. 2. The issue involved in the instant appeal lies in a very narrow campus. 3. The appellants were registered dealer under the provisions of the erstwhile Value Added Tax Act and subsequently under the GST Act. 4. While filing the return in TRAN-1 it appears that the appellants entered t...

BIVAS DE vs. THE STATE OF WEST BENGAL & OTHERS


(Calcutta High Court | Feb 20, 2024)

1. This intra-Court appeal is directed against the order dated 13th July, 2023 by which the learned Single Bench declined to grant any interim order in the writ petition but directed the respondents to file their affidavit-in-opposition within a time frame. Since the issue lies in a narrow campus, the learned advocate for the appellant requests the Court to take the writ petition along with the appeal and dispose of the same by a common order and judgment. His request is acceded to and the wr...
1. This intra court appeal by the writ petitioner is directed against the order passed by the learned Single Bench dismissing the writ petition filed by the appellant challenging the order passed by the authorities imposing penalty under the provisions of the WBGST Act on the ground that the e-way bill generated by the appellant for transporting the articles for export to Bangladesh had expired and, therefore, on the date and time when the vehicle was intercepted, the vehicle did not have a v...


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20 Apr

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Mar 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Mar 2024 [Return by OIDAR Service Providers - Rule 64.]

22 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (QRMP Taxpayer < 5 Cr - Rule 61) - Category I States.

* State Category I - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (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 2024) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for the FY 2023-24 (For taxpayers upto 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2023-24 by Composite Taxpayer (Rule 62).

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2024 (Rule 61A)