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GST Case Laws


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JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Mr. Mahesh K. Chaudhary, Advocate enters appearance for Respondent No. 3. The office report indicates that Respondent No. 3 is not residing at the given address. Accordingly, Respondent No. 3 is directed to file his latest residential address on record. 2. Petitioner seeks direction to the respondents to grant benefit of Input Tax Credit that was paid by the? Petitioner on the same invoices for the period 2019-2020, on which, Respondent No. ...

DEEPANSHU SRIVASTAVA vs. UNION OF INDIA & OTHERS


(Allahabad High Court | Mar 19, 2024)

ORDER HON'BLE MOHD. FAIZ ALAM KHAN, J. 1. Heard Shri Satish Chandra Mishra, learned Senior Counsel assisted by Shri Purnendu Chakravarty and Shri Mukesh Kumar Tewari, learned counsels for the applicant and Shri Dipak Seth, learned counsel appearing on behalf of Union of India and perused the record. 2. This bail application has been moved by the accused-applicant- Deepanshu Srivastava for grant of bail in Case Crime No. 316 of 2024, under Section 132 of Central Goods...
ORDER An order dated 11.07.2023 is the subject of challenge in this writ petition. 2. The petitioner states that he had purchased a car in the assessment year 2021-2022. Since he had wrongly availed of Input Tax Credit (ITC) in relation thereto, it is stated that such ITC was reversed in the GSTR 3B return filed subsequently. In spite of such reversal, it is stated that the impugned order was issued. 3. Learned counsel for the petitioner invited my attention to the GSTR 3B return ...
ORDER The assessment order dated 13.07.2023 is challenged primarily on the ground that two separate proceedings were initiated in respect of the same assessment period and pertaining to the same issue. 2. The petitioner is a trader in iron and steel. Pursuant to a notice in Form GST ASMT - 10 dated 18.07.2022, an assessment order dated 13.07.2023 was issued. In respect of the same assessment period, another assessment order dated 29.09.2023 was issued. The present writ petition was fi...
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 06.01.2024, whereby the GST registration of the petitioner has been cancelled retrospectively with effect from 01.03.2023 and seeks direction to the respondent to allow the application of the petitioner for revocation of cancellation of registration dated 16.01.2024. 2. Show Cause Notice dated 11.10.2023 was issued to Petitioner seeking to cancel its registration. Though the notice does not specify any cogent r...
ORDER The petitioner assails an assessment order dated 27.12.2023 primarily on the ground of breach of principles of natural justice. 2. Pursuant to an inspection conducted in late January and early February 2023 under Section 67 of the Tamil Nadu Goods and Services Tax Act 2017, a sworn statement of Mr.V.Muthukumaran, Accounts Executive of the petitioner, was recorded on 30.01.2023. In course of inspection, 15 discrepancies were pointed out and the petitioner submitted a reply in rel...

ARYAVART AGENCIES & OTHER vs. STATE OF U.P. & OTHERS


(Allahabad High Court | Mar 18, 2024)

ORDER HON'BLE ALOK MATHUR, J. 1. The present petition has been filed challenging the order dated 14.02.2023 whereby the registration of the petitioner was cancelled in exercise of powers under Section 29 of the Central Goods and Services Tax Act as well as the order dated 05.02.2024 whereby the appeal preferred by the petitioner was dismissed. 2. The facts in brief are that the petitioner was registered with the GST Authorities and is involved in the business of providing serv...
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 30.12.2023, whereby the impugned Show Cause Notice dated 23.09.2023, proposing a demand against the petitioner has been disposed of and a demand of Rs. 57,11,36,600.00 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 as the Act). 2. Learned counsel for Petitioner submits that a detailed r...
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 18.02.2022 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 26.07.2018. Petitioner also impugns Show Cause Notice dated 04.01.2022 2. Show Cause Notice dated 04.01.2022 was issued to the Petitioner seeking to cancel its registration for the following reason: - “Any Taxpayer other than composition taxpayer has not filed returns for a continuous period of six...
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 30.12.2023, whereby the impugned Show Cause Notice dated 23.09.2023, proposing a demand against the petitioner has been disposed of and a demand of Rs 2,72,81,448.00 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 as the Act). 2. Learned counsel for Petitioner submits that a detailed rep...


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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)