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GST Case Laws


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  21 Results

ABDUL AHAD WANI vs. UNION TERRITORY OF J&K & ORS.


(Jammu and Kashmir High Court | Apr 1, 2024)

ORDER 1. Show cause notice was issued to the petitioner which was not responded to by him consequently leading to cancellation of registration under GST Act, 2017 vide order dated 16.11.2021. 2. Aggrieved of the order dated 16.11.2021, the petitioner preferred an appeal but that too was dismissed because of absence of the petitioner herein before the Appellant Authority. Learned counsel for the petitioner submits that the petitioner has instructed him to make statement before this Cou...

MALIK TRADERS vs. UNION TERRITORY OF J & K & OTHERS


(Jammu and Kashmir High Court | Dec 29, 2023)

ORDER The present Petition has been filed against the Order dated 08.12.2023 by which the appellate authority rejected the appeal preferred by the petitioner, having observed that the Principal Supplier of the present petition had failed to upload the bills during the period under appeal, though the petitioner-appellant claimed ITC during that period which is not permissible as per the provision of the GST Act 2017. The appellate authority further observed that the petitioner-appellant fa...
JUDGMENT PER MOKSHA, J 1. By this writ petition, petitioner has challenged the order dated 07.01.2020 passed by the State Taxes Officer Enforcement (Central) Jammu (‘STO’ for short) and order dated 31.08.2022 passed by the Deputy Commissioner, State Taxes, Appeals-I, Jammu (‘the appellate authority’). The petitioner is a firm, namely M/S K Anil Jewelers with GSTIN No. 01AHFPB6215Q1ZJ dealing in the jewellery business. Factual matrix of the case 2. State...
JUDGMENT [ Chowdhary-J : ] 01. The Petitioner, in this Petition filed under Article 226 of the Constitution of India, claims to be a Government Contractor involved in the business of construction, for which he is stated to have been paying the requisite Goods and Services Tax (GST) from time to time upon completion of any Government contract. It is stated that the Special Tehsildar Recovery, District Srinagar-Respondent No.4 herein, however, initiated recovery proceedings against the ...

BATRA BROTHERS PVT. LTD. vs. UNION TERRITORY OF LADAKH AND ANOTHER


(Jammu and Kashmir High Court | Sep 15, 2023)

ORDER 01. The petitioner has called in question order No.SAA/UTL/2022-23/06 dated 01.12.2022 passed by the respondent No.2 in the appeal No.ARN AD380722000012S dated 30.07.2022 whereby the appeal filed by the petitioner has been dismissed for non-payment of 25% pre-deposit of the penalty as mandated under proviso (1) to sub-Section (6) of Section 107 of CGST Act 2017, read with Section 21 of the UTGST Act, 2017. 02. On being put on notice Mr. Vishal Sharma, learned DSGI appearing for ...

JAMMU PIGMENTS LIMITED vs. DEPUTY COMMISSIONER & OTHERS


(Jammu and Kashmir High Court | Jul 12, 2023)

ORDER 1. Instant petition has been filed by the petitioner seeking quashment of the order dated 17.06.2023 passed by respondent No.1 whereby the penalty under Section 129(1)(A) of the Jammu and Kashmir Goods and Service Tax Act, 2017 (hereinafter referred to as ‘the Act’) was imposed upon the petitioner firm. 2. Mr. K.D.S Kotwal, learned Dy. AG who is present in the Court enters appearance and submits that the petition in hand is not maintainable in light of Section 107 of...

VJ JINDAL COCOA PVT. LTD. vs. UNION OF INDIA & OTHERS


(Jammu and Kashmir High Court | May 26, 2023)

JUDGEMENT SANJEEV KUMAR, J. 1. The petitioner earlier known as M/S Jindal Drugs Private Ltd., (Cocoa Division) was registered with Central Excise Department vide Central Excise Registration No. AAACJ100AXM004. After the implementation of Goods and Services Tax Act, 2017, all area-based exemption notifications were rescinded. The petitioner got itself registered under the new regime vide GST Registration No. 01AAFCV7278R1ZL. Since the withdrawal of exemptions under the Central Excise A...
ORDER 01. The petitioner has called in question the order dated 27.08.2022 passed by State Taxes Officer Jurisdiction Circle-‘J’ Jammu, (assessing authority) whereby assessing authority has rejected the refund claim of the petitioner. The order impugned is appealable before the appellate authority under Section 107 of the Goods and Services Tax Act, 2017. The petitioner has not been able to demonstrate any of the exceptions culled out by the Supreme Court in the case of Whirlp...

R.S. CATTLE FEED MILLS vs. UNION TERRITORY OF J&K & OTHERS


(Jammu and Kashmir High Court | Apr 17, 2023)

ORDER N. KOTISWAR SINGH-CJ (OPEN COURT) 01. Heard learned counsel for the parties. 02. Given the fact the Goods and Service Tax regime’s inherent emphasis is to facilitate ease of doing business, then by same claim there has to be quickness of decision making on the part of the authorities and functionaries under the Goods and Service Tax, 2017 who are meant to deal and decide matters and cases be it at original or appellate level. In the present case, a statutory online...

COROMANDEL INTERNATIONAL LTD. vs. UNION OF INDIA & OTHERS


(Jammu and Kashmir High Court | Feb 28, 2023)

ORDER WP(C) 2338/2021 & WP(C ) No. 2339/2021 1. With the consent of both the parties, these writ petitions are admitted and taken up for final disposal. Both the petitions under Article 226 of the Constitution of India are directed against order dated 02.02.2021 passed by respondent No.3 to the extent of rejection of claim of the petitioner under Budgetary Support Scheme notified vide Notifications No.FNO 10(1)/2017- DBA-II/NER dated 05.10.2017, SRO 519 dated 21.12.2017 and SRO 52...


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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)