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GST Case Laws


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ORDER The present writ petition challenges the recovery order dated 06.06.2022 passed by the Assistant Commissioner of Central Goods & Service Tax and Central Excise, Gangtok Division. 2. On 19.05.2023 after hearing the learned counsel for the parties this Court directed the respondents to examine the additional information furnished by the petitioner vide email dated 20.06.2022 to the respondents which was forwarded only after the recovery order dated 06.06.2022 had been issued. ...
1. The two writ petitions are taken up for consideration. W.P. (C) No. 20 of 2022 has been preferred by Zydus Wellness Products Limited while W.P. (C) No. 27 of 2022 has been preferred by Alkem Laboratories Limited. 2. In the case of Zydus Wellness Products Limited, on 28th February 2019, Zydus Wellness-Sikkim - a Partnership Firm, was converted into Zydus Nutritions Limited, pursuant to sub-section (2) of section 7 of the Companies Act, 2013 and Rule 18 of the Companies (Incorporation) R...
ORDER 1. The learned Deputy Solicitor General of India has placed before this court the provision of Section 112 of Central Goods and Services Tax Act, 2017 (CGST) as well as CGST (Ninth Removal of Difficulties) Order, 2019 issued under C.B.I & C. Order No.9/2019-CT., dated 3-12-2019 which provides that the period of six months as provided under section 112(3) of the CGST Act, 2017 shall be considered to be the later of the following dates:- (i) date of communication of order; or ...

THE ICFAI UNIVERSITY SIKKIM vs. UNION OF INDIA


(Sikkim High Court | Mar 2, 2023)

JUDGMENT Bhaskar Raj Pradhan, J. 1. The petitioner ICFAI University Sikkim is aggrieved by a communication bearing No. C No: V(19)04/ADJ/ST/COMM/SLG/2016/1176 dated 23.01.2018 issued by the Joint Commissioner of CGST and Central Excise (respondent no.3). This impugned communication referred to an application for rectification of mistake dated 12.01.2018 in the Order-in-Original No.02/ST/SLG/17-18 dated 09.05.2017. Pursuant to the impugned communication it transpires that a demand Noti...
1. The dispute in the present writ petition lies in a narrow compass and relates to the rejection of the petitioners claims for budgetary support under a “Scheme of Budgetary Support under Goods and Service Tax” regime on the ground that the claims were made for the period prior to the registration which is impermissible. 2. The writ petitioner is engaged in the manufacture and supply of pharmaceutical products at their unit situated in Sikkim. They seek to challenge four orde...
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Registration

1. The Petitioner herein assails the restrictions imposed by the Scheme of Budgetary Support, issued under the Goods and Services Tax regime vide Notification F.No.10(1)/2017-DBAII/NER, dated 05.10.2017, by the Respondent No.1, reducing the quantum of benefits earlier availed by the Petitioner, thereby reneging on the promises made under the erstwhile Tax regime and adversely affecting the Petitioner. 1.(a) The Petitioner is a Private Limited Company engaged inter alia in the manufacture ...
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GST Exemption

Heard Mr. Rahul Tangri, learned Counsel for the petitioner. Also heard Mr. B.K. Gupta, learned Counsel appearing for the respondents. 2. The petitioner is a Private Limited Company engaged in the supply of patented and propriety medicines falling under Chapter 29 and 30 of the Customs Tariff Act, 1975, made applicable to the supplies made under the Central Goods and Services Act, 2017 (for short, the CGST Act). It has two Units in the State of Sikkim, one of which is located at Nandok Blo...
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Refund

1. The Petitioner has filed an application under Order VI Rule 17 read with section 151 of the Code of Civil Procedure, 1908 (in short, “CPC”), seeking to insert amendments in the Writ Petition. The proposed amendments are as follows; Insertion of Paragraph 4.1 and 4.2 after the existing Paragraph 4: “4.1. The Petitioner is also challenging the proviso to Section 174(2)(c) of the Central Goods and Services Tax Act, 2017 which provides that tax exemption granted a...
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GST Exemption

1. Three Writ Petitions are pending before this Court for adjudication. The present applications filed by the State of Goa under consideration seek the deletion of the State of Goa as a party Respondent in WP(C) No.36/2017, WP(C) No.38/2017 and WP(C) No.59/2017. 2. The aforesaid Writ Petitions seek to challenge inter alia impugned notifications of various States including State of Goa to the extent it levies deferential rate of tax on the supply of the lottery tickets. 3. The Applican...


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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)