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GST Case Laws

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Affidavit of service filed in Court today be kept with the record. It is not in dispute that the petitioner was a payee of GST having GSTIN No.19ANZPD0398J1Z9 in respect of his proprietor business. He filed GST return for the month of June, 2020 within the stipulated period of time on 31st December, 2020. It is the case of the petitioner that he could not file GST return within the stipulated period of time thereafter as he was incurred heavy losses in his business and consequently ha...

AMIL & OTHER vs. STATE OF U.P. & OTHERS


(Allahabad High Court | Jan 27, 2023)

HON'BLE ROHIT RANJAN AGARWAL, J. Heard Sri Pranjal Shukla, learned counsel for the petitioners and Sri Rishi Kumar, learned Standing Counsel for the State. This writ petition has been filed challenging the show-cause notice dated 29.04.2022 issued by respondent no. 4 and order dated 14.05.2022 imposing penalty under Section 129(1)(b) of the IGST Act, 2017 by respondent no. 4 and the appellate order dated 30.06.2022 passed by respondent no. 3. Facts in brief, are that petitione...
VIBHU BAKHRU, J (Oral) 1. The petitioner has filed the present petition, inter-alia, impugning a Show Cause Notice dated 06.10.2022 (hereafter ‘impugned SCN’) calling upon the petitioner to show cause why its registration under the Goods and Services Tax Act, 2017 not be cancelled. The petitioner also impugns an order dated 21.10.2022 (hereafter ‘the impugned order’) cancelling the petitioner’s registration pursuant to the said Show Cause Notice. 2. The p...

CHITRA AUTOMOBILE vs. THE STATE OF JHARKHAND


(Jharkhand High Court | Jan 24, 2023)

The petitioner has prayed for following reliefs: I. For issuance of an appropriate writ(s), order(s) or direction(s) quashing and setting aside the impugned purported Show Cause Notice dated 12.02.2022 bearing No.ZD200222000811G which is Annexure-1 here to, issued by the Respondent No.03 in purported exercise of powers under Section 73 of the Jharkhand Goods and Services Tax Act, 2017. II. For issuance of an appropriate writ(s), order(s) or direction(s) quashing and setting aside the ...

SANTOSH KUMAR ROY vs. THE STATE OF JHARKHAND


(Jharkhand High Court | Jan 24, 2023)

The instant writ application has been preferred for the following relief:- (i) For quashing and setting aside the impugned purported show cause notice dated 07.01.2022 bearing No. ZD200122000229D (Annexure-01) issued by the respondent No.3 in purported exercise of powers under Section 73 of the Jharkhand Goods and Services Tax Act, 2017. (ii) For quashing and setting aside the consequential impugned summary of show cause notice in FORM GST DRC-01 dated 07.01.2022 issued by the respond...

JAI BAHADUR SINGH vs. STATE OF U.P. & OTHERS


(Allahabad High Court | Jan 24, 2023)

ORDER HON'BLE VIVEK CHAUDHARY, J. Heard learned counsel for the petitioner and the learned Standing Counsel for the State. Present petition has been filed challenging the order dated 22.12.2022 passed by the respondent no.1, whereby the Appeal No.103 of 2022, U.P. Goods and Service Tax Act, 2017 filed against the cancellation of registration has been dismissed with further direction to revoke the GST registration of the petitioner. The facts, in brief, are that the petitio...
COMMON ORDER The issue that arises for consideration in these writ petition is whether section 129(3) of the Central Goods and Services Tax Act, 2017 was adhered to by the respondents or not. 2. Heard Mr.R.Senniappan, learned counsel for the petitioner and Mr.M.Venkateswaran, learned Special Government Pleader appearing for the respondents. 3. The petitioner has challenged the detention order dated 31.10.2022 as well as the consequential order dated 10.11.2022 calling upon the pet...

PAUL RAJ ENGINEERING vs. ASSISTANT COMMISSIONER


(Madras High Court | Jan 23, 2023)

ORDER ABDUL QUDDHOSE, J. In this batch of writ petitions, the respective petitioners have challenged the cancellation of their respective GST Registrations. The respondents have refused to entertain the appeal filed by the respective petitioners aggrieved by the cancellation of their respective GST Registrations under section 107 of the GST Act on the ground that the said appeals were filed beyond the maximum time limit stipulated under section 107 of the Act. In some cases, the petit...

SANJEEVINI ENTERPRISES,


(Karnataka High Court | Jan 23, 2023)

M/s. Sanjeevini Enterprises, 04, Sri Kalleshwara, Near Government School, Gopishetty Koppa, Gopala, Shivamogga-577205 (hereinafter referred to as The applicant'), having GSTIN 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 Rs.5,000/- each under the CGST Act and the KGST Act. 2. The applicant is a Prop...

SRI ANNAPUMESHWARI ENTERPRISES


(Authority for Advance Ruling, Karnataka | Jan 23, 2023)

ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 AND UNDER SECTION 98(4) OF THE KGST ACT, 2017 M/s. Sri Annapumeshwari Enterprises, 180, Nagarabhavi, 2nd Stage, 2nd Block, Opp. BDA Shopping Complex (hereinafter referred to as The applicant'), having GSTIN 29ADDFS0552R1ZH 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 dischar...