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GST Case Laws


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FACTUAL ASPECTS 1. The issues which broadly arise in this group of matters concern clauses (c) and (d) of sub-section (5) of Section 17 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”). There is a challenge to the constitutional validity of the said provision. There is a prayer for reading down the said provision. 2. In Civil Appeal Nos. 2948 and 2949 of 2023, the first respondent is engaged in the construction of a shopping mall for the purpose of letting ...
ORDER 1. Heard Sri Atul Gupta, learned counsel appearing for the petitioner and Sri Ankur Agarwal, learned Standing Counsel appearing for the respondents. 2. Petitioner has filed this writ petition challenging therein the Show Cause Notice No. ZD090824020702H dated 03.08.2024 issued by the Deputy Commissioner, State Tax, Sector-2 NOIDA, U.P. under Section 74 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘CGST Act’). 3. Facts of the cas...
ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. D.K. Trivedi for the petitioners and learned advocate Mr. Hirak Shah for the respondents. 2. By this petition under Articles 226 and 227 of the Constitution of India, the petitioners have prayed for issuance of direction to the respondent authorities to sanction the refund of IGST of Rs. 19,44,122/- paid in regard to the goods exported by the petitioner by shipping bill nos.7542580 dated 12.09...

GYAAN CHANDRA JAISWAL vs. UNION OF INDIA


(Jharkhand High Court | Sep 26, 2024)

ORDER 1. This bail application has been filed on behalf of the petitioner, namely, Gyaan Chandra Jaiswal @ Gyan Chandra Jaiswal with prayer to release him on bail in connection with Complaint Case No.2360 of 2024 for the offence filed under sections 132(1)(b), 132(1)(c) and Section 132(5) of the Central Goods and Services Tax Act, 2017, pending in the Court of learned Special Judge, Economic Offences, Jamshedpur, East Singhbhum. 2. The prosecution case has been narrated in the complai...

KEDIA ENTERPRISES vs. THE STATE OF BIHAR & OTHERS


(Patna High Court | Sep 25, 2024)

ORAL JUDGMENT (PER: HONOURABLE THE CHIEF JUSTICE) 1. The petitioner is aggrieved with the order passed at Annexure P/8 dated 18.04.2024 and the ground raised is of violation of the provision under Section 129 (3) of the Central Goods and Services Act, 2017 (for brevity ‘the Act’). 2. The contention is that the order has not been passed within 7 days of service of notice. Admittedly, the vehicle which was carrying the petitioner’s goods were detained by the author...

HALLMARK vs. JAMMU AND KASHMIR GOODS AND SERVICES TAX DEPARTMEN..


(Jammu and Kashmir High Court | Sep 25, 2024)

JUDGMENT Tashi Rabstan – CJ ( A ) 1. The petitioner through the medium of present writ petition is seeking to quash deficiency memo (Form-GST-RFD-03) bearing reference No.Z00110200180922 dated 15.10.2020 issued by Assistant Commissioner, Goods and Services Tax, respondent No.2 herein, under Section 54 of Central Goods and Services Tax Act, 2017, whereby the application for refund of GST paid by the petitioner concern has been rejected on the ground of limitation. The petitioner ...

HRIDAY KUMAR DAS vs. STATE OF WEST BENGAL AND OTHERS


(Calcutta High Court | Sep 24, 2024)

ORDER 1. This intra court appeal by the writ petitioner is directed against an interim order dated 21st August, 2024 in WPA 9612 of 2024 by which the learned Single Bench while entertaining the writ petition challenging an order passed by the appellate authority under Section 107 of the WBGST/CGST Act, 2017 (the Act) granted a stay of the proceedings subject to the payment of 10% balance amount of the disputed tax. 2. The appellant is aggrieved by such condition and has raised several...

ANMOL TRADERS vs. DEPUTY COMMISSIONER AURAIYA


(Allahabad High Court | Sep 24, 2024)

ORDER HON'BLE MANJIVE SHUKLA, J. 1. Heard Sri Aditya Pandey, learned counsel appearing for the petitioner and learned Standing Counsel for the State-respondents. 2. Challenge has been raised to the order dated 30.4.2024 passed by the Deputy Commissioner, State Tax, Auraiya, Sector-1 Etawah under Section 73 read with Section 122 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act')/ Central Goods and Services Tax Act, 2017. 3. ...
JUDGMENT VIBHU BAKHRU, J THE CONTROVERSY 1. The petitioners, in these batch of petitions, are taxpayers and are registered under the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) / Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act). They impugn the respective orders passed by the Commissioner/officer authorized by Commissioner, under Rule 86A of the Central Goods and Services Tax Rules, 2017 (hereafter the Rules) to the extent that the said orders ...

JEE CONSTRUCTIONS vs. THE STATE OF MADHYA PRADESH AND OTHERS


(Madhya Pradesh High Court | Sep 23, 2024)

ORDER Per : Justice Vivek Rusia With the consent of parties, heard finally. The petitioner has filed the present under Article 226 of the Constitution of India for issuance of an appropriate writ, order or direction, directing the respondents to reimburse the extra GST amount paid @ 6% from 01.01.2022 to 30.09.2022 along with interest. 02. The petitioner is a Company / Proprietorship Firm engaged in the construction work. The petitioner has been awarded several works vide agre...


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13 Oct

☑ Quarterly | GSTR-1

GSTR-1 for the Quarter July - Sep 2024 (For QRMP Taxpayers) - Notification No. 83/2020 - CT

☑ Monthly | GSTR-5

GSTR-5 for the m/o Sep 2024 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Sep 2024 [For Input Service Distributors - Rule 65 & Section 39(4)].

18 Oct

☑ Quarterly | CMP-08

CMP-08 for Quarter July - Sep 2024 (For Composite Taxpayers - Rule 62).

20 Oct

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Sep 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Sep 2024 [Return by OIDAR Service Providers - Rule 64.]

22 Oct

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter July - Sep 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 Oct

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter July - Sep 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 Oct

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Apr - Sep 2024) (For taxpayers > 5 Cr. Turnover) - Rule 45.

28 Oct

☑ Monthly | GSTR-11

GSTR-11 for the m/o Sep 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

31 Oct

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Oct - Dec 2024 (Rule 61A)