GST Library

Login | Register

Best GST Library

Contact Us

Subscription Plans

GST News | Updates

GST Calendar

GST Diary

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

Act & Rules (E-book)

GST Rates

GST Rates (E-book)

HSN Classification

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

GST Forms

Full Site Search

E-way Bill

Finance Bill

GST Evasion in India

GST Videos

About Us

Contact Us

Our Services

GST e-books
GST Domains Sale
TaxReply India Pvt Ltd
®
Subscribe Free GST updates on...

Join on twitter

Join GST Group 120

GST Case Laws


Court
High Court
State
Search by Related Tags
  OR

  OR

  OR
Date (From)
Date (To)
Name of Party
Text Search
Text Search option

  9,302 Results

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...

ASHOK VARANDANI & OTHERS vs. UNION OF INDIA & OTHERS


(Rajasthan High Court | Mar 10, 2024)

1. Heard on admission. 2. By this writ petition filed under Article 226 of the Constitution of India, the petitioner has assailed an ex-parte assessment order dated 15.05.2023 passed by the third respondent, namely, the Assistant Commissioner, Circle-I, Jaipur I Ward-II, Commercial Taxes Department, Jaipur. The petitioner has sought declaration that his statutory return in Form GSTR-3B for the month of March, 2023 is valid and the declaration made therein by the petitioner holds primacy o...
ORDER This writ petition is filed for issuance of a Writ of Certiorari to quash the order of the respondent dated 31.05.2023 in reference No.ZD330523149843C (GSTIN/ID:33AGSPR4087Q1ZB) together with rectification order dated 09.06.2023, reducing the interest portion alone (GTSIN/ID:33AGSPR4087Q1ZB/2018-19) of the petitioner. 2. The case of the petitioner is that the petitioner is an assessee on the files of the respondent having valid registration under GST law. The petitioner filed th...
ORDER This writ petition is filed for issuance of a Writ of Certiorari, to quash the impugned order of the 1st respondent vide R.C.No.7/2024/A1 dated 22.02.2024. 2. The case of the petitioner is that they are doing business dealing with iron and steel materials falling under HSN 7213. They have obtained GST No.33BFVPR9592D1ZO and they are also regularly filing GST returns. During the course of business in the assessment year 2020-2021, the petitioner made purchases from M/s.SLO Indust...

NEW MAKHAN BHOG vs. STATE OF UP AND OTHERS


(Allahabad High Court | Mar 7, 2024)

ORDER HON'BLE SHEKHAR B. SARAF, J. 1. Heard Sri Shubham Agrawal, learned counsel appearing on behalf of the petitioner and Sri Ravi Shankar Pandey, learned Additional Chief Standing Counsel appearing for the State. 2. This is a writ petition under Article 226 of the Constitution of India, wherein the writ petitioner is aggrieved by the order dated February 22, 2023 passed by the respondent no.3, under Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafte...
ORDER 1. The petitioner no. 1 opted for an incentive Scheme floated by the respondent authorities and was granted the benefits under the same. Registration Certificates (RC- I and RC-II) were also issued to the said petitioner in terms of the scheme, thereby recognizing the entitlement of the petitioner to be granted the benefits of the scheme. 2. Subsequently, however, after having disbursed a portion of the dues of the said petitioner under the scheme as lately as on September 1, 20...
ORDER 1. Heard Shri Rahul Agarwal along with Shri Varad Nath as counsel for the petitioner and Shri Ankur Agarwal, learned Standing Counsel for the revenue. 2. Undoubtedly, the petitioner is a successful Resolution Applicant in the Plan submitted by the Applicant to the National Company Law Tribunal through the Insolvency Resolution Professional (IRP). 3. There is also no doubt that the Resolution Plan has found acceptance by the NCLT vide order dated 17.4.2023. The Registering Au...
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 29.02.2024 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 05.05.2018. Petitioner also impugns Show Cause Notice dated 05.01.2024. 2. Vide Show Cause Notice dated 05.01.2024, petitioner was called upon to show cause as to why the registration be not cancelled for the following reason:- “Section 29(2)(e)- registration obtained by means of fraud, wilful miss...
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 15.12.2022, whereby the GST registration of the petitioner has been cancelled retrospectively with effect from 01.07.2017. Petitioner also impugns Show Cause Notice dated 02.12.2021. 2. Vide Show Cause Notice dated 02.12.2021, petitioner was called upon to show cause as to why the registration be not cancelled for the following reason: - “returns furnished by you under section 39 of the Central Goods ...

ANSHUL GOYAL vs. STATE OF U.P. AND ANOTHER


(Allahabad High Court | Mar 7, 2024)

ORDER HON'BLE SAMIT GOPAL, J. 1. Heard Sri Manish Tiwary, learned Senior Advocate assisted by Sri Aushim Luthra, learned counsel for the applicant, Sri Manish Goyal, learned Senior Advocate/Additional Advocate General assisted by Sri Nitesh Kumar Srivastava, learned counsel for the State of U.P. and perused the records. 2. This anticipatory bail application has been filed by the applicant Anshul Goyal with the following prayers: "It is, therefore, ...


18
Apr
S
M
T
W
T
F
S
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)