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  9,143 Results

GOPSON PRINTERS PVT LTD.


(Authority for Advance Ruling, Uttar Pradesh | Sep 27, 2023)

1. M/s Gopson Printers Pvt Ltd. here in after referred to as the applicant) is registered under GST having GSTIN 09AAECG8867E1Z7 having principal place of business at A-14, Sector-60, Noida, Gautam Bodh Nagar. They are engaged in the business of Security printing/confidential printing and supply to Board and Universities their examination papers, Answer sheets OMR sheet. 2. The applicant has submitted an application for Advance Ruling dated 03.07.2023 enclosing duly filled Form ARA-01 (th...

SN CONSTRUCTIONS vs. THE ASSISTANT COMMISSIONER


(Madras High Court | Sep 27, 2023)

ORDER Mr.C.Harsharaj, learned Additional Government Pleader takes notice on behalf of the respondents. 2. The petitioner is aggrieved by the impugned order dated 12.06.2023 rejecting the petitioner's appeal filed under Section 107 of the TNGST Act, 2017 against the order dated 02.01.2023 cancelling the petitioner's GST registration which was obtained by the petitioner on 04.01.2020. The aforesaid order cancelling the registration on 02.01.2023 preceded a Show Cause Notice date...
ORDER Mr.TNC.Kaushik, learned Additional Government Pleader takes notice on behalf of the respondent. 2. The petitioner has challenged the impugned Assessment order dated 24.04.2023. By the impugned order, the respondent has confirmed a sum of Rs. 2,16,788/- being arrears of the tax, interest and the penalty thereon. The petitioner has failed to filed an appeal against the impugned Assessment Order dated 24.04.2023 within the condonable period under Section 107 of the TNGST Act, 2017....
ORDER I.A. No.14383 of 2023 1. This matter is taken up through hybrid arrangement. 2. For the reasons stated therein, the application is allowed. Filing of certified copies of the orders under Annexures-1 and 2 is dispensed with. The application is disposed of. W.P.(C) No. 29687 of 2023 & I.A. No.14288 of 2023 3. This matter is taken up through hybrid arrangement. 4. The present writ petition is being entertained only because the Second Appellate Tribunal has not y...
ORDER: (PER HON’BLE SRI JUSTICE P.SAM KOSHY) The present writ petition has been filed assailing the order dated 31.03.2023 passed by the respondent No. 3/Additional Commissioner, (Appeals-II) vide Appeal No: 48/2022 (SC) GST, affirming the order dated 18.11.2021 passed by the respondent No. 1/The Superintendent of Central Tax vide ORDER-IN-ORIGINAL NO. 02/2021-22-(GST). 2. Heard Sri Basavaraj Bala Krishna, learned counsel for the petitioner and Sri Dominic Fernandes, learned...

PARVEZ ALAM vs. STATE OF U.P. AND ANOTHER


(Allahabad High Court | Sep 27, 2023)

ORDER Heard Sri Abhishek Shukla, learned counsel for the petitioner and Sri Ankur Agarwal, learned counsel representing the State-respondent. The writ petition has been filed being aggrieved by a show-cause notice dated 28.7.2023 issued under Section 74 of the U.P. GST Act by respondent no.2 relating to the tax period October 2021- March 2022. Learned counsel for the petitioner submits that the show-cause notice issued by the respondent is not in accordance with law and, therefore, th...
COMMON ORDER Mrs.E.Ranganayaki, learned Special Government Pleader takes notice on behalf of the respondent. 2. Heard the learned counsel for the petitioner and the learned Special Government Pleader for the respondent. 3. In these two writ petitions, the petitioner has challenged the impugned Assessment order dated 27.06.2023 for the Assessment years 2018-2019 and 2019-2020. By the impugned order, the respondent has confirmed the demand proposed in DRC 01A and DRC 01 issued to th...
ORDER Mr.TNC.Kaushik, learned Additional Government Pleader takes notice on behalf of the first respondent and Mr.B.Ramanakumar, learned Senior Standing Counsel takes notice on behalf of the second respondent. 2. This writ petition has been filed for a mandamus to direct the respondent Nos.1 and 2 and to allow the petitioner to utilize the input tax credit transitioned under Section 140 of the CGST Act, 2017 was allowed by the respondents. Order dated 17.07.2023, has been separately i...
JUDGMENT HON’BLE RAVINDRA MAITHANI, J. (ORAL) Since common questions of law are involved in both these petitions, they are decided by this common judgment. 2. The challenge in these petitions is made to the orders dated 09.06.2023 passed by the respondent no. 3, Assistant Commissioner State Tax/Tax Officer, Mobile Squad, Rudrapur, under Section 20 read with 129 of the Central/State Goods and Services Tax, 2017 (“the Act”). 3. Facts necessary to appreciate the...

ADAMA INDIA PRIVATE LIMITED


(Appellate Authority for Advance Ruling, Gujrat | Sep 26, 2023)

At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘CGST Act, 2017’ and the ‘GGST Act, 2017’) are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act, 2017 ...


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10 Mar

☑ Monthly | GSTR-7

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

☑ Monthly | GSTR-8

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

11 Mar

☑ Monthly | GSTR-1

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

13 Mar

☑ Monthly | GSTR-5

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

☑ Monthly | GSTR-6

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

☑ Monthly | IFF

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

20 Mar

☑ Monthly | GSTR-3B

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

☑ Monthly | GSTR-5A

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

25 Mar

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Feb 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 Mar

☑ Monthly | GSTR-11

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

31 Mar

☑ Annual | CMP-02

Last date to opt-in from regular scheme to composition scheme under GST for FY 2024-25 [Rule - 3 of CGST Rules.]

☑ Annual | GTA

Closing Date of window on GST Portal for Opt-in / Opt-out for Forward Charge / Reverse Charge by GTA for FY 2024-25 [Notification No.06/2023 - CT(R) dated 26.07.2023]