GST Library

Login | Register

Best GST Library

Contact Us

Subscription Plans

GST News | Updates

GST Calendar

GST Diary

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

Act & Rules (E-book)

GST Rates

GST Rates (E-book)

HSN Classification

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

GST Forms

Full Site Search

E-way Bill

Finance Bill

GST Evasion in India

GST Videos

About Us

Contact Us

Our Services

GST e-books
GST Domains Sale
TaxReply India Pvt Ltd
®
Subscribe Free GST updates on...

Join on twitter

Join GST Group 120

GST Case Laws


Court
High Court
State
Search by Related Tags
  OR

  OR

  OR
Date (From)
Date (To)
Name of Party
Text Search
Text Search option

  9,302 Results

ORDER 1. The petitioner has filed the present petitioner, inter alia, praying as under:- “a) Issue a Writ of certiorari or any another appropriate writ or direction quashing the summons dated 18 October 2023 reference number CBIC-DIN- 202310CC000000217142 issued to the Petitioner herein by the Respondent No. 1; b) Issue a Writ of Mandamus restraining the Respondent No. 1 from adopting any coercive measures such as arrest/detention by Respondent No. 1, without issuing show ca...
ORDER ( Per Manindra Mohan Shrivastava, J. ) 1. As the common issue of law arises for consideration in these petitions, this common order shall govern disposal of these writ petitions filed by one and the same petitioner with reference to different tax periods ventilating its grievance on account of rejection of its claim for refund of unutilised input tax credit. For brevity and convenience, the facts stated in D. B. Civil Writ Petition No. 8476/2021 are being referred to. 2. The...
ORDER Petitioner, an assess having registration No.23ACLPG9479N2ZT is engaged in trading of sanitary wares and other items. The assessment year is 01.04.2018 to 31.03.2019. In terms of the Central Goods and Services Tax Act, 2017 (for brevity, the 'CGST Act') in vogue at the relevant time the petitioner applied for Input Tax Credit with the proof of invoices raised by various suppliers numbering 58, against which the petitioner has already paid the value of the goods plus taxes pa...
VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, praying as under: “a) Declare that paragraph 11(d) read with 12A(a)(ii) of the Notes and Conditions of the Notification No. 131/2016- Cus.(N.T.) dated 31.10.2016 (Annexure P-4) [as amended by Notification No. 59/2017-Cus. (NT) dated 29.06.2017 (Annexure P-5) and Notification No. 73/2017-Cus.(NT) dated 26.07.2017 (Annexure P6)] are (i) ultra vires Section 16 of the IGST Act, 2017 read with Secti...

M & ARUN TEX & OTHER vs. STATE TAX OFFICER


(Madras High Court | Oct 30, 2023)

COMMON ORDER These Writ Petitions have been filed, challenging the impugned orders dated 29.09.2020, 29.09.2020, 30.09.2020 and 30.09.2020 respectively passed by the respondents and quash the same as being arbitrary, illegal and ultra vires the provisions of Section 50 and 74 of the CGST Act/SGST Act. 2. Since common issue is involved in both the Writ Petitions, these Writ Petitions are taken up together for final disposal. 3. The petitioners in W.P.Nos.19200 and 19205 of 2020 are...

K. MALATHI vs. STATE TAX OFFICER


(Madras High Court | Oct 30, 2023)

COMMON ORDER These Writ Petitions have been filed, challenging the impugned orders Nos.33AADCS1886JIZ5/2018-19, dated 28.09.2020 and 33AADCS1886JIZ5/2017-18, dated 28.09.2020 along with summary of Order of even date in Form DRC-07, passed by the first respondent and quash the same as the same being arbitrary, illegal, in violation of principal natural justice and ultra vires the provisions of Section 14, 33(5) and 238 of the IBC and Section 88 of the CGST Act and SGST Act. 2. Accordin...
P.C. 1. We have heard Mr. Jain, learned counsel for the petitioner, Mr. Mishra, learned counsel for respondent no. 2 and Mr. Takke, learned AGP for respondent nos. 1 and 3. We have also perused the memo of the petition. 2. The primary grievance as urged by the petitioner is to the impugned order dated 13 May, 2022 passed by respondent no. 1-State Tax Officer under section 73 of the MGST Act whereby the tax is demanded from the petitioner in respect of a construction project undertaken...
ORAL JUDGMENT PER: HONOURABLE THE CHIEF JUSTICE The instant writ petition has been filed under Article 226 of the Constitution of India seeking multifarious reliefs. 2. The petitioner essentially is desirous of availing statutory remedy of appeal against the impugned order before the Appellate Tribunal (hereinafter referred to as "Tribunal") under Section 112 of the Bihar Goods and Services Tax Act (hereinafter referred to as "B.G.S.T. Act"). ...

RAKESH KUMAR GUPTA vs. UNION OF INDIA GST OFFICER UNIT GWALIOR


(Madhya Pradesh High Court | Oct 30, 2023)

ORDER Heard learned counsel for the rival parties and perused the case diary available on record. The applicant has filed this First application u/S 439, Cr.P.C. for grant of bail. The applicant has been arrested by Police Station CGST Officer, Unit Gwalior, District Gwalior in connection with crime No. Nil/GSTN- 23AKIPG9846Q2ZE registered for the offence punishable under Section 132 (1) (b) and ( c) of GST Act. Learned counsel for the applicant argued that applicant/accused i...

PRATEEK MITTAL vs. UNION OF INDIA AND ANOTHER


(Allahabad High Court | Oct 27, 2023)

ORDER HON'BLE SANJAY KUMAR PACHORI, J. Heard Sri Nafeesh Ahmad, Advocate holding brief of Sri Jai Prakash, learned counsel for the applicant, Sri Parv Agarwal, learned counsel for the Union of India and perused the record of the case. The present bail application has been filed on behalf of applicant, Prateek Mittal under Section 439 of the Code of Criminal Procedure, with a prayer to release him on bail in Case Crime No. 887 of 2023, under Sections 132(1)(b)(c), (1)(i) of Cen...


19
Apr
S
M
T
W
T
F
S
20 Apr

☑ Monthly | GSTR-3B

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

☑ Monthly | GSTR-5A

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

22 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 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 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 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 Apr

☑ Half-Yearly | ITC-04

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

☑ Annual | ITC-04

ITC-04 for the FY 2023-24 (For taxpayers upto 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

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

30 Apr

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2023-24 by Composite Taxpayer (Rule 62).

☑ Quarterly | QRMP

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