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VIBHU BAKHRU, J. 1. The petitioners have filed the present petition, inter alia, impugning notifications dated 15.01.2021, 15.02.2021 and 19.08.2021 (hereafter ‘impugned notifications’), issued by Respondent No. 2 (National Board of Examinations – hereafter ‘NBE’), whereby Goods and Services Tax (hereafter ‘GST’) at the rate of 18% was collected from DNB candidates along with the course fees. 2. According to the petitioners, GST was not payabl...

JAYSUKHBHAI MANUBHAI MODASIYA vs. STATE OF GUJARAT


(Gujarat High Court | Nov 1, 2023)

ORDER 1. The applicant has filed this Application under Section 439 of the Code of Criminal Procedure for enlarging the applicant on Regular Bail in connection with File No.GEXCOM / AE / INV / 131 / 2023 – AE – I – O /o – Pr – Commr – CGST Ahd(S) registered before the Superintendent, (Preventive) CGST, Ahmedabad – South for the offences punishable under Sections 132(1)(b) and (c) read with Section 132(1)i), 132(5) of the Central Goods and Service ...
ORDER Leave granted. 2. We have heard learned counsel for the parties. 3. The present appeal emanates from the final judgment and order passed by the learned Single Judge of the High Court at Calcutta (hereinafter referred to as the “High Court”) in Writ Petition bearing W.P.A. No. 17452 of 2019 dated 2nd August, 2022 (hereinafter referred to as the “Impugned Judgment”), by which the said petition was dismissed. BRIEF FACTS: 4. The appellant, being ...
ORDER This writ petition is filed challenging the impugned order dated 19.03.2020 on the premise that it has been made within 2 days of issuance of Form GST DRC- 01 which is the summary of the show cause notice. 2. It is submitted by the learned counsel for the petitioner that Form GST DRC-01 served on the petitioner contains only the summary, however, the annexure to DRC-01 was not furnished to the petitioner to enable them to respond. It is further submitted that the very fact that ...

RAJU JOSEPH vs. STATE TAX OFFICE & OTHERS


(Kerala High Court | Oct 31, 2023)

JUDGMENT The present writ petition under Article 226 of the Constitution of India has been filed impugning Exts. P5 and P5(a) orders dated 14.06.2023 and 16.06.2023, respectively. 2. The petitioner is a registered dealer under the provisions of Central Goods and Services Tax (CGST) Act as well as the State Goods and Services Tax (SGST) Act. On a perusal of the records in the writ petition, it appears that the only ground on which the petitioner has been said to have availed excess inp...

PARLE AGRO PVT. LTD. vs. UNION OF INDIA & OTHERS


(Madras High Court | Oct 31, 2023)

COMMON ORDER By this common order, these Writ Petitions are disposed of. 2. In W.P.No.16608 of 2020, the petitioner has prayed for a Certiorarified Mandamus to call for the records of the decision of the 3rd respondent GST Council’s Minutes of Meeting taken on 22nd December, 2018 classifying “flavoured milk” under HS Code No. 2202 instead of HS Code 0402 as being contrary to the decision of the Hon’ble Supreme Court in Commissioner versus Amrit Food 2...

GANESH STEEL (INDIA) vs. STATE OF PUNJAB & OTHERS


(Punjab and Haryana High Court | Oct 31, 2023)

G.S. SANDHAWALIA, J. (ORAL) 1. Prayer in the present writ petition, filed under Article 226/227 of the Constitution of India is for quashing the order dated 28.04.2023 (Annexure P-3) whereby the State Tax Officer has declined the refund of Rs. 8,80,992/- on the ground that the Department is in the process of filing an appeal against the order No. 881 dated 19.09.2022 of the Appellate Authority. Accordingly, the refund application was recommended to be rejected. 2. It is pertinent to m...
ORDER 1. The petitioner has filed the present petition impugning a Show Cause Notice dated 03.12.2020 (hereafter ‘the impugned SCN’) calling upon the petitioner to show cause as to why its registration should not be cancelled. The petitioner also impugns the order-in-original dated 05.01.2021 (hereafter ‘the impugned order’) passed pursuant to the impugned SCN, whereby the petitioner’s GST registration was cancelled. 2. The petitioner had appealed the imp...
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...


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