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GST Case Laws


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JUDGEMENT HON'BLE SHEKHAR B. SARAF, J. 1. Heard Sri Nishant Mishra, learned counsel appearing on behalf of the petitioner and Sri Ravi Shankar Pandey, learned Additional Chief Standing Counsel for the respondents. 2. This is a petition under Article 226 of the Constitution of India, wherein the writ petitioner is aggrieved by the order passed in appeal dated June 22, 2019 and the order dated June 22, 2018 imposing penalty under Section 129(3) of the Uttar Pradesh Goods and Ser...
JUDGMENT [SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns Order-in-Appeal dated 16.02.2022 whereby the appeal filed by the Respondent Assistant Commissioner, Central Goods and Services Tax has been accepted and Order-in-Original dated 04.11.2020 has been set aside. The Appellate Authority has noticed that the issue pertains to the nature of services being provided by the Petitioner. The Appellate Authority records that the nature of services could be known from the service agreement...
ORDER The petitioner assails an order dated 16.08.2023 cancelling the GST registration of the petitioner. The petitioner was a registered person under applicable GST laws. According to the petitioner, he was unaware of the issuance of a show cause notice dated 15.06.2023 calling upon him to appear before the Commercial Tax Officer on 22.06.2023 in relation to the proposed cancellation of his GST registration. Since he was unaware of the show cause notice, it is stated that the petitioner ...

ANIL KUMAR vs. UNION OF INDIA


(Rajasthan High Court | Feb 19, 2024)

JUDGMENT The instant bail application has been filed under Section 439 Cr.P.C. on behalf of accused-petitioner. The petitioner has been arrested in connection with Complaint No.DGGI/INV/122/2023-Gr-F O/o ADG-DGGI-ZU-Jaipur for the offence(s) under Section 132 (1) (b) (c) (f) and (l) of CGST Act, 2017. Learned counsel for the accused-petitioner submitted that the petitioner has been falsely implicated under Section 132 (1) (b) (c) (f) and (l) of CGST Act, 2017. The accused-petitioner is be...
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns the order dated 15.01.2024 whereby the GST registration of the petitioner has been cancelled with effect from 03.12.2021. 2. Issue notice. 3. Notice is accepted by learned counsel for the respondents. With the consent of the parties, this petition is taken up for final disposal. 4. Petitioner is engaged in the business of manufacturing and trading of garments and was registered under Goods and Services Tax Act, 201...

ORIGIN B.R. DIGITALSIGNS PRIVATE LTD. vs. STATE OF U.P.


(Allahabad High Court | Feb 16, 2024)

ORDER HON'BLE ALOK MATHUR, J. 1. Heard Ms. Pushpila Bisht, learned counsel for the petitioner as well as learned Standing counsel for the respondents. 2. By means of the present writ petition the petitioner has challenged the assessment order dated 19.5.2022 passed by Assistant Commissioner State Tax, Lucknow thereby creating demands of Rs. 2,85,58,320/- against the petitioner. The petitioner has also challenged the order dated 25.10.2023 passed on the appeal by Additional Com...
ORDER HON'BLE ALOK MATHUR, J. 1. Heard Sri Rishi Raj Kapoor, learned counsel for the petitioner and the Standing counsel on behalf of the respondents. 2. By means of the present writ petition the petitioner has challenged the order of cancellation of registration under U.P. Goods and Services Tax Act, 2017 vide order dated 1.6.2023 as well as rejection of the application for revocation vide order dated 2.9.2023 and also rejection of his appeal against both the aforesaid orders...
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner has filed the appeal impugning order of cancellation of registration dated 15.12.2021 whereby the GST registration of the Petitioner has been cancelled retrospectively with effect from 01.07.2017. Petitioner also impugns Show Cause Notice dated 04.09.2021. 2. Vide Show Cause Notice dated 04.09.2021, petitioner was called upon to show cause as to why the registration be not cancelled for the following reason:- “Collects a...
ORDER The petitioner assails an assessment order dated 30.12.2023. 2. The petitioner is a private general insurance company engaged in the business of providing insurance products. On 16.08.2021, the petitioner received an audit notice. The petitioner submitted documents in response to the said notice and replied to the defects raised in the audit slips. Eventually, after issuing an intimation and show cause notice, the impugned assessment order came to be issued. 3. Learned couns...
JUDGMENT SANJEEV SACHDEVA, J (ORAL) 1. Petitioner impugns order dated 29.11.2023 passed under Section 73 of the Central Goods and Services Tax Act, 2017, whereby a demand has been created against the petitioner. 2. Learned counsel for petitioner submits that petitioner never received the Show Cause Notice dated 24.09.2023 and accordingly could not respond to the same. Learned counsel submits that the Show Cause Notices are normally uploaded on the portal under the heading of &lsqu...


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10 Feb

☑ Monthly | GSTR-7

GSTR-7 for the m/o Jan 2024 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Jan 2024 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Feb

☑ Monthly | GSTR-1

GSTR-1 for the m/o Jan 2024 (Monthly Taxpayers) - N.No. 83/2020.

13 Feb

☑ Monthly | GSTR-5

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

☑ Monthly | GSTR-6

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

☑ Monthly | IFF

IFF for the m/o Jan 2024 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Feb

☑ Monthly | GSTR-3B

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

☑ Monthly | GSTR-5A

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

25 Feb

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Jan 2024 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Feb

☑ Monthly | GSTR-11

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

29 Feb

☑ One Time | ECRRS

Last date for making amendment in reported opening balance of ITC Reversal in Electronic Credit Reversal and Reclaimed Statement.