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GST Case Laws

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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 ...

Mar 23, 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...

Mar 5, 2021  

This writ petition is directed against the order of the Joint Commissioner, Central G.S.T., Central Excise and Customs, Jabalpur, whereby the following order has been passed against the petitioner - Vehicle Factory, Jabalpur :- "(i) I confirm the demand of Central Goods and Services Tax of ₹ 12,83,72,983/- (₹ 12,35,59,429/- + ₹ 48,13,554/-) (Rs. Twelve Crore Eighty Three Lakhs Seventy Two Thousand Nine Hundred and Eighty Three only) under Section 73 (9) of the CGST Act, 2017. T...

Mar 1, 2021  

In the instant writ petition, petitioner has prayed for following reliefs: a) For issuance of an appropriate writ / order / direction including writ of Certiorari quashing and setting aside the Order No. C.No.V(30)50 / Prev / Int. Recovery / Ran(H)/2019/1529 dated 14/17.02.2020 (Annexure-7) issued under the pen and signature of respondent no.2 whereby and where under liability has been imposed upon the petitioner to pay interest U/s 50 of the Goods & Service Tax Act, 2017 for delay in...

Feb 15, 2021  

Under challenge is the interest liability of ₹ 4,81,664/- upon the petitioner by Annexure-3 notice dated 17th February 2020. Learned counsel for the petitioner has contended that without any adjudication process under Section 73 or 74 of the CGST Act, such liability has been imposed. The interest has been calculated for the delay in payment of GST for the financial years 2017-18, 2018-19 and 2019-20. It is submitted that petitioner has been discharging its tax liability without any defa...

Feb 8, 2021  

Heard learned counsel for the petitioner and learned counsel for the respondents. In all these writ petitions, common appellate order dated 20th March, 2020 bearing Memo No. 4263 passed by the respondent, Joint Commissioner of State Tax (Appeal), Dhanbad Division, Dhanbad in Appeal Case Nos. DH/GST-02/2019-20 (W. P (T) No. 1914 of 2020); DH/GST-03/2019-20 (W. P (T) No. 1909 of 2020); DH/GST-04/2019-20 (W. P (T) No. 1910 of 2020); DH/GST-05/2019-20 (W. P (T) No. 1913 of 2020); DH/GST-06/20...

Jan 21, 2021  

Heard Mr. Nankani, learned senior counsel along with Mr. Prithwiraj Choudhary, learned counsel for the petitioner and Mr. Mishra, learned counsel for the respondents. 2. Though the writ petition was hotly contested by the respondents by filing a number of affidavits and was also heard at length, because of subsequent development it may not be necessary for an adjudication into the rival contentions as the grievance of the petitioner has been substantially met by administrative instruction...

Oct 27, 2020  

CM APPL.17144/2020 Allowed, subject to just exceptions. W.P. (C) 4750/2020 1. The petition has been heard by way of video conferencing. 2. Present writ petition had been filed challenging the notice for rejection of application for refund dated 5th December, 2019 along with corrigendum dated 18th December, 2019 and to direct respondent no.3 to refund the amount wrongly forfeited from the pending refund application of the petitioner. 3. Petitioner had also sought a declarat...

Oct 23, 2020  

1) The present Writ Petition came to be filed seeking issuance of a writ of Mandamus to declare the proceedings of the 5th Respondent vide Order OC. No. 26/2019, dated 29.01.2019 in Form GSTR-ASMT 13 insofar as imposing penalty of ₹ 4,27,19,192/- against the Petitioner and consequential proceedings vide OC. No. 149/2020, dated 12.08.2020, demanding the Petitioner to pay penalty as being illegal, arbitrary and contrary to the provisions of the Central Goods and Services Tax Act, 2017 [&lsquo...

Oct 20, 2020  

1) The present Writ Petition came to be filed seeking the following relief: “to issue a Writ of Mandamus, declaring the impugned Garnishee Notice C. No. V/05/04/Misc/2019-GST ARC, dated 26.08.2020, issued by the 1st Respondent as illegal, improper and incorrect”. 2) The averments made in the affidavit, filed in support of the Writ Petition show that, the Petitioner is duly registered under the Companies Act and doing business of manufacturing and sale of alcoholic and non-...

Oct 20, 2020