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   3,484 Results

The petitioners have approached this Court impugning Exts.P2 to P4 of assessment orders passed under Section 74 of the CGST Act. In the Writ Petition, it is their case that prior to Exts.P2 to P4 assessment orders, they were subjected to best judgment assessments as evidenced from Exts. P5 to P18 orders, and summaries of the said orders were also served on the petitioners vide Exts.P19 to P32. It is their apprehension that the respondents would now proceed against them for recovery of amounts...

Dec 1, 2020  

Present writ petition has been filed for the following reliefs: "I. Issue a Writ, Order or Direction in the nature of Certiorari quashing the order dated 30.11.2019 passed by Respondent No. 1 in GST Appeal No. 58 of 2019, A.Y. 2018-201-, filed by the Petitioner (Annexure No. 4). II. Issue a Writ, Order or Direction in the nature of Mandamus directing Respondent No. 1 to hear and decide the appeal of the Petitioner, No. 58/2019 A.Y. 2018-2019 on merits." The contention, i...

Dec 1, 2020  

1. The present Report dated 12.06.2019 has been received from the Director-General of Anti-Profiteering(DGAP) after an investigation in terms of Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the instant case are that a reference was received from the Standing Committee on Anti-Profiteering on 06.05.2020 recommending that a detailed investigation be conducted in respect of an Application filed by Applicant No. 1 alleging profiteering by the Responde...

Nov 27, 2020  

The petitioner has approached this Court aggrieved by the detention of goods that were being transported at his instance. From a perusal of Ext.P9 notice, in Form GST-MOV-07, it is seen that the defect pointed out is with regard to the transportation in one segment not being covered by a valid e-way bill. Taking note of the said defect noticed by the respondents, I am of the view that the detention cannot be said to be unjustified. 2. Taking note of the request made by the learned counsel...

Nov 26, 2020  

1. The present Report dated 23.12.2019 has been furnished by the Director General of Anti-Profiteering (DGAP), under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the case are that an application dated 29.03.2019 was filed by the Applicant No. 1, under Rule 128 (1) of the CGST Rules, 2017 before the Standing Committee on Anti-Profiteering alleging profiteering by the Respondent in respect of supply of “Monitors and TVs of screen size up to 32...

Nov 26, 2020  

The present petition has been filed challenging the order dated 16.11.2019, whereby the appeal filed by the petitioner has been dismissed without hearing the counsel for the appellant. The contention of the counsel for the petitioner is that the petitioner is a trader/seller of Bidi and had purchased the Bidi from M/s J.P. Tobacco Products Private Limited against Tax invoice and E-way bill dated 5.2.2019. The petitioner claims to have sold the said Bidi to 9 different registered dealers a...

Nov 25, 2020  

The petitioner has approached this Court aggrieved by a detention of his goods during the course of transportation. It is seen from Ext.P8 order in FORM GST MOV-9, that the reason for detention was that the validity period of the e-way bill that accompanied the transportation of goods had already expired. In that sense, I do not see the detention as unjustified as the transportation was not accompanied by a valid transport document at the time of detention. The learned counsel for the petitio...

Nov 25, 2020  

The petitioner has approached this Court aggrieved by Ext.P7 notice issued in FORM GST MOV-7 detaining a consignment of goods that was being transported from Salem to Ernakulam. The goods in question were detained at Walayar on 10.11.2020 and the reason for detention is seen as a mis-match in the value of the goods transported, as shown in the e-way bill and job work invoice that accompanied the transportation of the goods. 2. The facts in the writ petition would reveal that a consignment...

Nov 25, 2020  

Heard Sri Alok Kumar, learned counsel for the petitioner and Sri C.B. Tripathi, learned special counsel appearing for the respondents. This writ petition has been filed challenging the order dated 06.03.2020 under Section 130 of U.P. Goods and Services Tax Act, 2017 passed by the Deputy Commissioner (SIB), Commercial Tax, Mirzapur Range, Mirzapur. Sri C.B. Tripathi, learned special counsel for the respondents states that the writ petition is not maintainable as the impugned order is a...

Nov 24, 2020  

1. The Petitioner prays for quashing orders dated 9th November, 2020 (annexed as Annexures P-3 to P-5) issued by the Additional Director General, Directorate General of GST Intelligence (Respondent No. 1) under Section 83 of the Central Goods and Services Tax Act, 2017, provisionally attaching the Petitioner’s bank accounts. 2. Against the above impugned orders dated 9th November, 2020 of provisional attachment of the Petitioner’s bank accounts, a detailed representation dated...

Nov 24, 2020