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GST Case Laws


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  9,255 Results

VIBHU BAKHRU, J. CM APPL. 50155/2023 (for exemption) 1. Exemptions allowed, subject to all just exceptions. 2. The application stands disposed of. W.P.(C) 12697/2023 3. Issue notice. 4. The learned counsel for the respondents accept notice. 5. The petitioner has filed the present petition impugning orders dated 28.01.2022 and 11.08.2023. 6. The petitioner is essentially aggrieved by the denial of refund of its unutilised Input Tax Credit (hereafter ‘ITC&r...

HITACHI ENERGY INDIA LIMITED


(Authority for Advance Ruling, Chhatisgarh | Sep 25, 2023)

Subject: Chhattisgarh GST Act, 2017 - Advance Ruling U/s 98 Chhattisgarh GST Act, 2017 - Advance Ruling U/s 98 sought vide ARA-01 Applicdtion from M/s Hitachi Energy India Limited, 1st Floor, No. OP-05, C246/6, Vallabh Nagar, Near Sant Gyaneshwar School, Raipur, Chhattisgarh, 492001, a registered unit having GSTIN- 22AARCA9513ElZR (here in after referred to as the applicant), seeking advance ruling as to (i) Whether the supply of services made by the Applicant under Fifth Contract is comp...
ORDER Heard Mr. Gohokar, learned counsel for the petitioner and Mr. Pathan, learned Assistant Government Pleader for the respondent / State. None for the respondent No.6 though served as per affidavit of service upon it. 2. The petition questions the refusal on the part of the respondents to refund the excess input tax under the GST Act, claimed to have been paid by the petitioner for the months of December, 2017 to March, 2018. The applications have been rejected on two grounds - ...
ORDER Mr.A.P.Srinivas, learned Senior Standing Counsel and Mr.A.N.R.Jayaprathap, learned Junior Standing Counsel takes notice on behalf of the respondents. 2. Earlier, the petitioner had challenged the notice in GST DRC- 01A dated 07.09.2023 in W.P.No.27296 of 2023. The writ petition was closed with liberty to challenge the recovery notice. 3. Accordingly, the petitioner has now filed this writ petition challenging the recovery notice dated 13.09.2023. The challenge to the impugne...

NUOVA SHOES vs. GST COUNCIL AND OTHERS


(Allahabad High Court | Sep 25, 2023)

ORDER Sri Shubham Agrawal, learned counsel for the petitioner, Sri Parv Agarwal, learned counsel for the Revenue and Sri Gopal Verma, learned counsel for the Union of India. Limited grievance of the petitioner is that though GST TRAN-1 order dated 2.3.2023 has been passed but instead of uploading it on the GST Portal of the petitioner, another order of a different party has wrongly been uploaded on it. Counsel appearing for the Revenue submits that efforts are on to make the corre...

SHREE KRISHNA TRADERS vs. STATE OF U.P. AND ANOTHER


(Allahabad High Court | Sep 25, 2023)

ORDER 1. Heard Sri Aditya Pandey, learned counsel for the petitioner and Sri Ankur Agarwal, learned counsel appearing for the respondent- Revenue. 2. Challenge in this writ petition is to the proceedings initiated under Section 74 of the U.P. GST/CGST Act by respondent no. 2 consequent to the notice dated 24.12.2022 for the financial year 2017-18 co-responding to tax period July, 2017 to March, 2018. Further prayer for quashing of the impugned order dated 26.7.2023 passed under Sectio...

GLOBAL HEALTH LTD. vs. UNION OF INDIA AND OTHERS


(Punjab and Haryana High Court | Sep 25, 2023)

RITU BAHRI, J. 1. The present petition has been filed seeking quashing of order dated 03.01.2020 (P-6) whereby the claim of the petitioner for refund of Rs. 16,60,114/- has been rejected; impugned order dated 21.03.2022 (P-7) whereby the appeal of the petitioner against order dated 03.01.2022 has been rejected. Further prayer of the petitioner is issuance of writ in the nature of mandamus for declaring the procedure under Rule 90 (3) of the Central Goods and Service Tax Rules, 2017 (for s...
JUDGMENT Heard Mr A Krishnan, learned Counsel for the petitioner, Mr Akhil Shaji, holding for Mr Sreelal Warrier learned Standing Counsel for the Central GST and Ms Jasmin M M, learned Government Pleader. 2. The present writ petition under Article 226 of the Constitution of India has been filed by the petitioner, who is running a proprietorship firm by the name and style ‘M/s Light House’. The Assessing Authority, in assessment proceedings under the provisions of the GST A...
VIBHU BAKHRU, J. 1. The petitioner has filed the present petition, inter alia, praying that directions be issued to the respondent to restore its GST registration. 2. The petitioner impugns an order (Order-in-Appeal 45/ADC/Central Tax/Appeal-1/Delhi/2023) dated 21.02.2023 (hereafter ‘impugned order’) passed by the appellate authority, whereby the petitioner’s appeal against an order rejecting his application for revocation of cancellation of his registration was reje...
JUDGMENT The petitioner has filed this writ petition under Article 226 of the Constitution of India impugning Exhibit P-1 assessment order passed by the 2nd respondent State Tax Officer under Section 73 read with Rule 142 of the Goods and Services Tax and Rules made thereunder for the tax period 2017-18. Total tax, interest and penalty for the said period have been assessed as Rs.4,52,826/- (Rupees Four lakh fifty two thousand eight hundred and twenty six only). 2. Against Exhibit P-1...


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10 Apr

☑ Monthly | GSTR-7

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

☑ Monthly | GSTR-8

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

12 Apr

☑ Monthly | GSTR-1

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

[Due date extended vide N.No.09/2024 from 11th April to 12th April]

13 Apr

☑ Quarterly | GSTR-1

GSTR-1 for the Quarter Jan - Mar 2024 (For QRMP Taxpayers) - Notification No. 83/2020 - CT

☑ Monthly | GSTR-5

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

☑ Monthly | GSTR-6

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

18 Apr

☑ Quarterly | CMP-08

CMP-08 for Quarter Jan - Mar 2024 (For Composite Taxpayers - Rule 62).

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)