GST Library
Login | Register
About GST Library
Contact Us
Subscription (Price)
GST Updates
GST Calendar
GST Case Laws
GST Notifications
GST Act / Rules
GST Rates
Classification by CTA
E-invoice Applicability Calculator New
GST Set-off Calculator
GST Forms
Full Site Search
E-way Bill
Finance Bill
GST Videos

GST e-Books

GST Domains Sale

Contact Us

TaxReply India Pvt Ltd
TM
Free Daily GST updates on...
twitter
8882663036

GST Case Laws

2
Court
High Court
State
Search by Related Tags
  OR

  OR

  OR
Date (From)
Date (To)
Name of Party
Free-Text Search
Sort By
Text Search option
Active Filters:
CGSTACT ✔
Section/Rule - 50 ✔

   55 Results

1. This writ petition is directed against the show cause notice dated 21.05.2020, issued by the respondents/revenue. 2. To be noted, the impugned show cause notice dated 21.05.2020 has been issued to several other entities/persons, including the petitioner proprietorship concern, and its authorised signatory, namely one, Mr Tarun Gulati. The relevant part of the said show cause notice is extracted hereafter: “13.55. M/s Gulati Enterprises, 316, FIE Patparganj Industrial Area, De...
There is no representation on behalf of the petitioner for the last two occasions. Even today, there is no representation on behalf of the petitioner. 2. The short point that arises for consideration in the present Writ Petition is whether the petitioner is entitled to stall the recovery of interest payable on delayed payment of tax under Section 50 of CGST Act, 2017. Earlier the petitioner was issued with a notice dated 04.03.2020 bearing reference OC No.97 of 2020, whereby a sum of ₹ ...
Heard learned counsel for the parties. 2. Initially, W.P (T) No. 1261/2020 was preferred by the petitioner. Vide order dated 04.01.2021, petitioner was allowed liberty to assail the respective demands for the Financial Years 2018-19 and 2019-20 in separate writ petitions as the consequential relief relating to challenge of the demand notices relating to Financial Years 2017-18, 2018-19 and 2019-20 had been combined in W.P(T) No. 1261/2020. Subject matter in W.P (T) No. 177//2021 relates t...

BHARATIYA RESERVE BANK NOTE MUDRAN PRIVATE LIMITED..


(Authority for Advance Ruling, Karnataka | Mar 8, 2022)

M/s. Bharatiya Reserve Bank Note Mudran (P) Limited (hereinafter referred to as “the applicant”), Note Mudran Nagar, BRBNMPL Township, KRS Road, Metagalli, Mysuru-570003, having GSTIN 29AAACB8111E1Z1, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in form GST ARA-01 discharging the fee of ₹ 5,000/- each under the CGST Act and the KGST A...
★ Input Tax Credit

MESSERS FILATEX INDIA LTD. vs. UNION OF INDIA


(Gujarat High Court | Feb 18, 2022)

1. Since the issues raised in both the writ applications are the same and the parties are also the same, those were taken up for hearing analogously and are being disposed of by this common order. 2. For the sake of convenience, the Special Civil Application No.13491 of 2021 is treated as the lead matter. 3. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: “(A) That Your Lordships may be pleased...
★ Refund
★ Refund
★ Refund
Heard learned counsel for the petitioner Mr. Sumeet Gadodia and learned counsel for the respondents CGST Mr. P.A.S. Pati. 2. Interest amounting to ₹ 83,96,873/- on the alleged ground of delay in furnishing GSTR-3B return for the period July 2017 to December 2019 has been levied by the impugned letter dated 28th February 2020 / 2nd March 2020 issued by the respondent no.2 Assistant Commissioner, CGST and Central Excise, Ranchi. The same has been challenged on the specific ground that sin...
★ Interest and Penalty
★ Late filing of GST Returns
In this writ petition, petitioner has challenged the impugned adjudication order dated June 24, 2019 by contending that in view of amendment to section 50 subsection (1) of the GST Act, 2017 and the order of the appellate authority dated March 6, 2020 in connection with interest under section 50 sub-section (1) of the GST Act relating to the assessment year 2017-18, the aforesaid impugned order of adjudication relating to interest is not sustainable in law. Section 50 sub-section (1) of t...
★ Demand & Interest
★ Refund

SHASHI METALS PRIVATE LTD.


(Authority for Advance Ruling, Uttar Pradesh | Jan 3, 2022)

1. M/s Shashi Metals Private Ltd., C-78/5, BS Road Industrial Area, Ghaziabad-201009 (here in after referred to as the applicant) is a registered assessee under GST having GSTN: 09AAJCS7206E1ZB. 2. The applicant has submitted as under- (1) The applicant is Private Limited Company and registered dealer having registration no. 09AAJCS7206E1ZB. (2) It is engaged in trading business of Iron & Steel as defined under Chapter 72 (HSN code) on wholesale and retail business. (3) Th...
★ Classification/Supply of Goods
This order will dispose of the present bunch of writ petitions. 2. We have heard learned counsel for the parties. 3. In this batch of writ petitions, the basic grievance of the petitioners relates to levy of interest on the gross returned income and not on the net cash amount. 4. Basic controversy centres around interpretation of Section 50 of the Central Goods and Services Tax Act, 2017 (briefly ‘the CGST Act’ hereinafter). 5. It may be mentioned that Section 50 o...
★ Interest and Penalty
This order will dispose of the present bunch of writ petitions. 2. We have heard learned counsel for the parties. 3. In this batch of writ petitions, the basic grievance of the petitioners relates to levy of interest on the gross returned income and not on the net cash amount. 4. Basic controversy centres around interpretation of Section 50 of The Central Goods and Services Tax Act, 2017 (briefly ‘the CGST Act’ hereinafter). 5. It may be mentioned that Section 50 o...
★ Interest and Penalty