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GST Case Laws


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  9,255 Results

GREEN TECHNOLOGIES vs. UNION OF INDIA & OTHERS


(Allahabad High Court | Mar 12, 2024)

ORDER 1. Heard learned counsel for the petitioner, Sri Ankur Agarwal, learned Standing Counsel and Sri Chandra Prakash Yadav, learned counsel for Union of India. 2. In connected Writ Tax No.1393 of 2023, following submissions were noted: "2. Besides challenge raised to the validity of the Notification No. 09/2023 dated 31.3.2023 and Notification No. 515/SI-2-23-9(47)/17-T.C215-U.P. Act- 1-2017-Order-(273/2023) dated 24.4.2023, there did not exist any valid reason to grant sec...
ORDER HON'BLE SHEKHAR B. SARAF, J. 1. By judgment and order dated February 12, 2024, this Court had allowed this writ petition setting aside the impugned order dated October 18, 2023 and directed the appellate authority to de novo hear the appeal filed by the petitioner and pass a reasoned order on merits within a period of three months. 2. Upon reconsideration of the order passed, this Court, suo motu, is of the view that paragraph 4 of the judgment and or...
ORDER HON’BLE SHEKHAR B. SARAF, J. 1. M/s Samsung India Electronics Private Limited (hereinafter referred to as the “Petitioner”) has preferred the instant writ petitions under Article 226 of the Constitution of India challenging the order of the Additional Commissioner, Grade – 2 (Appeal) – I, Commercial Tax, NOIDA. 2. The facts and submissions made in the instant writ petitions bearing Writ Tax Nos. 777 of 2022 and 660 of 2023 are similar except for...
COMMON ORDER By this common order all these writ petitions are being disposed of. 2. In these Writ Petitions, a common issue arises for consideration as to whether the petitioners who are assigned to either the Central Tax Authorities or the State Tax Authorities under respective Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act, 2017) and/or Tamil Nadu Goods and Services Tax Act, 2017 (hereinafter referred to as TNGST Act, 2017) can be subjected to investi...
ORDER An assessment order dated 29.12.2023 is the subject of challenge in this writ petition. 2. The petitioner is engaged inter alia in the cash logistics business and is a registered person under applicable GST enactments. In relation to assessment year 2017-2018, the petitioner received a notice in Form ASMT-10 alleging discrepancies in returns filed by the petitioner. The notice was replied to by the petitioner on 22.09.2023. Thereafter, an order dated 27.09.2023 was iss...

TIWARI FURNITURE vs. STATE OF WEST BENGAL AND OTHERS


(Calcutta High Court | Mar 11, 2024)

1. The present writ petition has been filed challenging the physical inspection and verification report dated 21.12.2023, detention order dated 23.12.2023, penalty order dated 25.12.2023 and all other purported proceedings initiated therein. 2. Brief facts leading to the present case is as follows:- 3. The petitioner on 20.12.2023 purchased 23410.00 kgs of M.S. scrap from M/s. Abhigyan Hardware, Assam. The seller paid the tax for the said goods. The goods were transported to the petit...
ORDER HON'BLE SHEKHAR B. SARAF, J. 1. Heard Mrs. Pooja Talwar, learned counsel appearing on behalf of the petitioner and Sri Rishi Kumar, learned Additional Chief Standing Counsel appearing on behalf of the State. 2. This is a writ petition under Article 226 of the Constitution of India, wherein the petitioner is aggrieved by the order dated June 15, 2018 passed under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the 'Act&...
JUDGMENT RAJA BASU CHOWDHURY, J: 1. Considering the nature of urgency involved, the present writ petition is taken up for consideration. 2. The present writ petition has been filed, inter alia, praying for quashing of the order of prohibition dated 25th March, 2023 issued under Section 67(2) of the CGST/WBGST Act, 2017 (hereinafter referred to as the “GST Act”). 3. It is the petitioners’ case that on/or about 24th March, 2023, a search and seizure procedure w...
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 29.12.2023, whereby the impugned Show Cause Notice dated 26.09.2023, proposing a demand against the petitioner has been disposed of and a demand of Rs. 4,70,512.00 including penalty has been raised against the petitioner. The order has been passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to the Act). 2. Learned Counsel for the Petitioner submits that on 21.07.2022 P...

KRISHAN MOHAN vs. COMMISSIONER OF GST AND ANOTHER


(Delhi High Court | Mar 11, 2024)

JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 31.07.2019 whereby the GST registration of the Petitioner was cancelled retrospectively with effect from 01.07.2017. Petitioner also impugns Show Cause Notice dated 17.07.2019. 2. Vide Show Cause Notice dated 17.07.2019, petitioner was called upon to show cause as to why the registration be not cancelled for the following reason:- “Any Taxpayer other than composition taxpayer has not filed returns for...


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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)