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GST Case Laws

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Heard Mr.P.V.Sudakar, learned counsel for the petitioner and Mr.TNC.Kaushik, learned Government Advocate for the respondent. 2. Though no counter is filed, the challenge involves only a legal issue and there are no disputed questions of fact. Learned revenue counsel is thus armed with instructions to proceed with the hearing of the matter. 3. The challenge is to order dated 27.01.2021 levying interest under Section 50 of the Central Goods and Services Tax Act, 2017 (in short 'Act&...
★ Demand & Interest
Heard Mr.S.Baskaran, learned counsel for the petitioner and Mr.Meganathan, learned Junior Standing Counsel for the respondent. 2. The challenge is to a communication issued by the sole respondent/the Superintendent of GST and Central Excise, calling upon the petitioner to remit an amount of ₹ 7,81,187/- (approx.) as interest for delayed remittance of tax for financial periods 2017-18, 2018-19 and 2019-20 (upto December 2019). The interest has been levied under Section 50 of the Central ...

SHANKAR PRASAD vs. THE STATE OF BIHAR AND OTHERS


(Patna High Court | Jun 11, 2021)

1. Learned counsel for the parties desire the matter be taken up today. 2. Petitioner has prayed for the following relief(s): a) For issuance of a writ in the nature of certiorari for quashing of the order dated 01.03.2020 and summary of order in form GST DRC-07 dated 01.03.2020 passed and issued by the respondent number 3 under section 74(1) of the Bihar Goods And Service Tax Act, 2017 (hereinafter referred to as the "Bihar act 2017" for short); b) For further quashing ...
Heard counsel for the petitioners and Sri Namavarapu Rajeshwar Rao, Assistant Solicitor General appearing for respondents. 2. A memo has been filed on 28.04.2021 by the Assistant Solicitor General enclosing a letter dt.26.04.2021 addressed to him by the Principal Commissioner, Office of the Principal Commissioner of Central Tax, Hyderabad GST Commissionerate, Bhasheerbagh, Hyderabad, stating that amendment to Section 50 of the CGST Act, 2017 has been made effective from 01.07.2017 by the ...
★ Demand & Interest

THE ASSISTANT COMMISSIONER (REVIEW) , CGST, COMMIS.. vs. AGARWAL SALES


(First Appellate Authority / Commissioner (Appeals), Jaipur | Mar 26, 2021)

This appeal has been filed under Section 107 of the Central Goods and Service Tax Act, 2017 by The Assistant Commissioner(Review), CGST, Commissionerate, Alwar (hereinafter also referred to as “the appellant or department" also) in view of Order-in-Review No.96/Review/2020-21 dated 28.08.2020 passed by the Commissioner, Central Goods and Service Tax Commissionerate, Alwar under Section107(2) of the Central Goods and Service Tax Act, 2017against the Order in Original No.03/GST/Deman...

THE ASSISTANT COMMISSIONER (REVIEW) , CGST, COMMIS.. vs. TIRUPATI PLYWOOD INDUSTRIES


(First Appellate Authority / Commissioner (Appeals), Jaipur | Mar 24, 2021)

This appeal has been filed under Section 107 of the Central Goods and Service Tax Act, 2017 by The Assistant  Commissioner(Review), CGST, Commissionerate, Alwar (hereinafter also referred to as “the appellant or department" also) in view of Order-in-Review No.94/Review/2020-21 dated 28.08.2020 passed by the Commissioner, Central Goods and Service Tax Commissionerate, Alwar under Section107(2) of the Central Goods and Service Tax Act, 2017against the Order in Original No.02/GST...

THE ASSISTANT COMMISSIONER (REVIEW) , CGST, COMMIS.. vs. SWASTIK UDYOG


(First Appellate Authority / Commissioner (Appeals), Jaipur | Mar 24, 2021)

This appeal has been filed under Section 107 of the Central Goods and Service Tax Act, 2017 by The Assistant  Commissioner(Review), CGST, Commissionerate, Alwar (hereinafter also referred to as “the appellant or department" also) in view of Order-in-Review No.95/Review/2020-21 dated 28.08.2020 passed by the Commissioner, Central Goods and Service Tax Commissionerate, Alwar under Section 107(2) of the Central Goods and Service Tax Act, 2017 against the Order in Original No.01/G...
1. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: “a) to issue writ of or in the nature of a mandamus or any other appropriate writ, order or direction holding the Form GST DRC 01 issued to the petitioner as without authority of law and liable to be quashed. b) To issue writ of or in the nature of a mandamus or any other appropriate writ, order or direction holding the interest on delayed payment ...

KANA RAM RAIGER (SAGAR ENTERPRISES) vs. ASSISTANT COMMISSIONER, CENTRAL GOODS AND SERVICE ..


(First Appellate Authority / Commissioner (Appeals), Jaipur | Mar 16, 2021)

This appeal has been filed under Section 107 of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as the “Act”) by Sh. Kana Ram Raiger (M/s Sagar Enterprises),D-61, Phase-III, Jhalana Dungri, Malviya Nagar, Jaipur-302017 (hereinafter also referred to as the "appellant") against the Order No.ZA081120039652W dated 18.11.2020 (hereinafter referred to as the "impugned order") passed by the Assistant Commissioner, Central Goods and Service Tax Div...

BRIGHT PERFORMANCE NUTRITION vs. UNION OF INDIA


(Gujarat High Court | Mar 5, 2021)

1 The short point involved in the present writ application is whether the interest under Section 50(1) of the Central Goods and Services Tax Act, 2017 can be levied on the gross amount or net amount. 2 It is brought to our notice that in the recent budget of 2021-22, an amendment has proposed under Section 103 of the Finance Act to be made applicable with retrospective effect that the interest shall be payable only on the amount where the tax has to be paid in cash and the tax which has b...