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GST Case Laws

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Preface: - 1. This writ petition is directed against the orders of even date, i.e., 07.12.2020 passed by the respondent, whereby several bank accounts of the petitioner have been provisionally attached. 1.1 The details of these bank accounts, which have been provisionally attached by the respondent, are set forth hereafter. S. No. Name of the bank Account No. 1. HD...
★ Attachment of Bank accounts

KRISHNA MURARI SINGH vs. UNION OF INDIA & ORS.


(Bombay High Court | May 6, 2021)

1. Petitioner is before this court challenging validity of section 132(1)(b) and (c) of the Central Goods and Services Tax Act, 2017 (for short, ‘CGST Act’) with declaration that the same is unconstitutional and further declaration that exercise of power under Section 69 of the CST Act would be only upon determination of liability and that petitioner’s arrest is illegal and in violation of section 69 and its spirit as well as is contrary to judgments of Supreme Court of Indi...
★ Bail Application
1. The matter is taken up by video conferencing mode. 2. Mr. Sunil Mishra, learned Additional Standing Counsel for Opposite Parties appearing on an advance notice states that as long as delay in filing the appeal is condoned, and provided the Petitioner complies with all the requirements of paying the taxes due, the 3B Return Form filed by the Petitioner will be accepted by the Opposite Parties. 3. In that view of the matter, the delay in Petitioner’s invoking the proviso to Rul...
★ Condonation of delay
★ Acceptance of delayed GSTR-3B
C.M.No.15533-34/2021 (exemptions) For the reasons stated in the applications and in view of the present prevailing situation, the present applications are allowed subject to just exceptions. However, the applicant is directed to file duly signed and affirmed affidavits within a period of one week from the date of resumption of regular functioning of the Court. The applications are disposed of. W.P.(C) No.5076/2021 1. This writ petition has been preferred with the following pra...
★ Refund
1. Heard the learned advocates for the respective parties through video conferencing. 2. The present application is filed under Section 439 of the Code of Criminal Procedure, 1973 in connection with File No. CCST/STO/ ENF/FSU­9/SUPRIM PATEL/2020­21/B.1 registered with the Office of Chief Commissioner of State Tax, Gujarat State, Dist. Ahmedabad for the offences punishable under Section 132(1)(a) of the Central Goods and Service Tax Act, 2017 (CGST Act) and Gujarat Goods and Servic...
★ Bail Application

NEERAJ KASYAP vs. UNION OF INDIA AND OTHER


(Allahabad High Court | Apr 30, 2021)

1. Heard Shri Namit Srivastava, learned counsel for the applicant and the learned AGA for the State. 2. This anticipatory bail application has been filed on behalf of the applicant - Neeraj Kasyap, seeking anticipatory bail against the summons issued under Section 70 of the Central Goods and Services Tax Act, 2017 by Superintendent of CGST Commissionerate, Gaum Budh Nagar, Greater Noida. 3. Submission of learned counsel for the applicant is that the applicant had only made purchases o...
★ Bail Application

UTKAL UDYOG vs. COMMISSIONER CT & GST AND OTHERS


(Orissa High Court | Apr 30, 2021)

1. The matter is taken up by video conferencing mode. 2. The Petitioner is aggrieved by the requirement under Section 107 of the Orissa Goods and Service Tax Act (OGST Act), read with Rule 108 of Orissa Goods and Service Tax Rules (OGST Rules) that mandates deposit of 10% of the demand as a predeposit for the appeal to be considered. 3. Counsel for the Petitioner submits that since the Petitioner has no financial means at this stage, his is unable to be even upload the appeal without ...
★ Deposit of Demand
Heard Mr.Karthik Ranganathan, learned counsel for the petitioner and Mr.ANR.Jayaprathap, learned Government Advocate for the respondents. 2.The challenge in this writ petition is to a deficiency memo dated 05.10.2020 issued by the 2nd respondent, the first appellate authority under the Tamil Nadu Goods and Services Tax Act, 2017 (in short 'TNGST') wherein, the appeal of the petitioner has been rejected on the ground that the Input Tax Credit (ITC) availed for various periods was i...
★ Revocation of Cancellation of Registration
★ Demand
Heard learned counsel for petitioner and Sri Sai Krishna, learned Assistant Government Pleader attached to the Office of the learned Advocate General, appearing for respondents. 2. In all these cases, Assessment Orders passed against the petitioners under the Telangana VAT Act, 2005 for the Assessment Years 2013-14, 2014-15, 2015-16, 2016-17 and 2017-18 are assailed on the ground that the pre-assessment show cause notice was sent to the earlier business address of the petitioner, which wa...
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 ...
★ Interest on delayed payment of tax