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GST Case Laws


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  11,690 Results

MERIT HOSPITALITY SERVICES PRIVATE LTD.


(Authority for Advance Ruling, Maharashtra | May 5, 2018)

PROCEEDINGS (under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as "the CGST Act and the MGST Act"] by Merit Hospitality Services Private Ltd., the applicant is seeking an advance ruling in respect of the following questions : ...
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Heard Shri Pradeep Agarwal, learned counsel for the petitioner as well as learned Standing Counsel for the State. The petitioner has prayed for a writ of certiorari for quashing the seizure under Section 129(1) of the U.P. GST Act, 2017 of the goods transported in Vehicle No. HR-55Y-0555 from Delhi to Siliguri (West Bengal) as contained in Annexure No. 1 to the Writ Petition. We have gone through the order and we find that the reasons in the seizure order has been given from point nos...
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HINDALCO INDUSTRIES LIMITED


(Authority for Advance Ruling, Uttar Pradesh | May 4, 2018)

...
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KUMAR GANDHARV vs. KRBL LTD


(National Anti Profiteering Authority | May 4, 2018)

1. The brief facts of this case are that the above Applicant vide his application dated 27.11.2017 (Annexure-I), sent through e-mail had intimated that the benefit of reduction in the rate of tax on “India Gate Basmati Rice” had not been passed on to the consumers as it's Maximum Retail Price (MRP) had been increased, and hence margin of profit had also been increased by the above Respondent. He had also attached images of the details printed on the 10 Kg. package of “In...
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EPCOS INDIA PVT. LTD.


(Authority for Advance Ruling, Haryana | May 4, 2018)

As per the statement of the facts, the applicant M/S EPCOS India Pvt. Ltd. is a 100% subsidiary of EPCOS AG Germany which in turn is a subsidiary Of TDK corporation Japan. It has three manufacturing plants and four sales offices in India. The applicant has strong presence in India and export its product all over the globe as well. Under the ‘Make In India’ campaign the company has decided to start production of Power Bank which is used for charging portable electronic de...
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BAHL PAPER MILLS LTD.


(Authority for Advance Ruling, Uttarakhand | May 4, 2018)

1. This is an application under Sub-Section (1) of Section 97 of the CGST Act and the rules made thereunder filed by Bahl Paper Mills Ltd., 5 KM Stone, Aliganj Road, Kashipur, Uttrakhand seeking an advance ruling on the question: (a) Whether under Reverse Charge Mechanism, IGST should be paid by the importer on ocean freight in case of CIF basis contract, when service provider and service recipient both are outside the territory of India. (b) If point no. answer is yes, then what will...
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Heard Shri Neerav Chitravanshi, learned counsel for the petitioners as well as learned Standing Counsel for the State. The petitioners have challenged the seizure order dated 11.04.2018 as contained in Annexure No. 1 to this writ petition. The petitioners say that their goods have been seized despite the fact that they had all the relevant documents available with them. However, the seizure has been made on the ground that there was some discrepancy in the documents available with the...
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S.B.G.C. LOGISTICS vs. STATE OF U.P. AND 4 OTHERS


(Allahabad High Court | May 3, 2018)

ORDER Heard Sri Nishant Mishra, learned counsel for the petitioner, Sri A.C. Tripathi representing the respondent nos.1, 2 and 3 and Sri B.K.Singh Raghuvanshi, learned counsel appearing on behalf of the respondent nos.4 and 5. Learned counsel for the petitioner, at the outset, has contended that he is not pressing the alternative prayer made in prayer no.A. The petitioner is aggrieved by the seizure of his goods seized vide impugned order dated 24.04.2018 passed by the Assistant C...
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We have heard Sri Suyash Agarwal, learned counsel for the petitioner. It is submitted that vide order dated 24.4.2018 the writ petition was allowed and the seizure order dated 16.4.2018 passed under Section 129(1) of the Act and the consequential penalty notice dated 16.4.2018 issued under Section 129(3) of the Act were quashed and thus there was no justification to impose condition of furnishing of the indemnity bond to the extent of proposed tax and penalty for release of the goods and ...
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SREEPATI RANJAN GOPE & SONS


(Authority for Advance Ruling, West Bengal | May 3, 2018)

1. The Applicant, stated to be an enlisted contractor engaged by the Railways for maintenance work of railway tracks, wants a ruling on the Classification and Rate of Tax when maintenance of railways tracks is done by them by providing contractor’s labour only in cases where the Railways supply materials free of cost and when maintenance of railways tracks is done by them by providing, both, contractor’s material and labour. Advance Ruling is admissible on this question under ...
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13 Dec

☑ Monthly | GSTR-5

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

☑ Monthly | GSTR-6

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

☑ Monthly | IFF

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

20 Dec

☑ Monthly | GSTR-3B

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

☑ Monthly | GSTR-5A

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

25 Dec

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Nov 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 Dec

☑ Monthly | GSTR-11

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

31 Dec

☑ Annual | GSTR-9

Last date to file GSTR-9 / GSTR-9C for FY 2023-24.