GST Library
2 Col
3 Col

Login | Register

Best GST Library

Contact Us

Subscribe

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications

Act & Rules (Single-view)

Act & Rules (Multi-view)

Act & Rules (E-book)

GST Rates

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
GST Domains Sale
About Us
Our Services
Contact Us
TaxReply India Pvt Ltd
2.0
Subscribe Free GST updates on...

Join on twitter

7048924208
GST Library Prices are increasing from 01st July 2023.
Subscribe Now

GST Case Laws


Court
High Court
State
Search by Related Tags
  OR

  OR

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

  7,327 Results

VIBHU BAKHRU, J. 1. The petitioner (hereafter ‘ZIPL’) has filed the present petition under Article 226/227 of the Constitution of India impugning the orders dated 10.10.2022 and 06.10.2022 (hereafter ‘the impugned orders’) passed by respondents nos. 1 and 2, respectively. In terms of the impugned orders, ZIPL’s bank accounts (Current Account No. 50200076276270 maintained with HDFC Bank Ltd., SCO-15, Sector-14, Gurugram; Escrow / Nodal Account No. 0172611...

ROXY ENTERPRISES vs. UNION OF INDIA & OTHERS


(Delhi High Court | May 22, 2023)

VIBHU BAKHRU, J. 1. Issue notice. 2. The learned counsel appearing for the respondents accepts notice. 3. The petitioner has filed the present petition challenging the show cause notice dated 25.01.2023 as well as the order dated 14.02.2023 (hereafter ‘the impugned order’) passed by the concerned authority, pursuant to the said show cause notice. 4. The petitioner is an individual and carries on his business as a sole proprietor under the name M/s Roxy Enterprises....
ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard Shri Aditya Pandey, learned counsel for the petitioner and learned Standing Counsel for the State – respondents. 2. The present writ petition has been filed challenging the order dated 01.12.2020 passed by the respondent no. 2 cancelling the GST registration of the petitioner, order dated 19.03.2021 passed by the respondent no. 2 rejecting the petitioner's revocation application for cancellation of the registration ...
VIBHU BAKHRU, J. (Oral) 1. M/s McDonald’s India Pvt. Ltd. (hereafter ‘the petitioner’) has filed the present petition impugning an order dated 14.02.2022 (hereafter ‘the impugned order’) passed by the Appellate Authority (Additional Commissioner, CGST Appeals - II, Delhi) rejecting the petitioner’s appeal against an Order-in-Original dated 31.08.2020. 2. The petitioner is a company incorporated in India and is a subsidiary of McDonald’s C...
ORDER 1. The petitioner has filed the present petition, inter alia, praying that directions be issued to the respondent to grant the refund of Rs.26,88,280/-, pursuant to Order-in-Appeal dated 09.03.2021, along with applicable interest. 2. The petitioner claims that it had exported services to M/s. Netgear Asia Pte Ltd. without payment of Integrated Goods and Services Tax during the period October, 2017 to March, 2018. 3. Since, according to the petitioner, the supplies made were ...
VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition impugning an Order-in-Appeal (Appeal No.433/JC/Central Tax/App-I/Delhi/2019) dated 28.12.2021 ( hereafter ‘the impugned order’), passed by the Appellate Authority (Joint Commissioner, CGST Appeals-I, Delhi), whereby the petitioner’s appeal against an order dated 10.01.2020, passed by the Adjudicating Authority was rejected. 2. The petitioner claims that it is engaged in the business of exporting...
ORDER This matter is taken up through hybrid mode. 2. The present writ petition is being entertained only because the Second Appellate Tribunal has not yet been constituted. 3. The petitioner has filed this writ petition challenging the 1st appellate order dated 12.04.2023 passed by the Joint Commissioner of State Tax (Appeal), Territorial Range, Balasore, by which said authority has not admitted the appeal preferred by the petitioner, as the same is in contravention to sub-sectio...
JUDGMENT VIBHU BAKHRU, J 1. M/s Sidhivinayak Chemtech Private Limited – a company incorporated under the Companies Act 1956, having its registered office at New Delhi – has filed the present writ petition under Article 226 of the Constitution of India impugning a provisional attachment order dated 01.09.2022 [C.No. IV-CGST (9) CP/MRT/EXEM.SUPP./72/2022/2255-56 - hereafter ‘the attachment order’] passed by respondent no. 1 [the Principal Commissioner, Centr...
ORDER Short question which is raised in the present petition is as to whether the department is enjoined to issue a notice under subsection 3 of Section 61 of Central Goods and Service Tax Act, 2017 once returns have been submitted by the assessee before initiating action under Section 74 of the Act or not ? The petitioner is an assessee under the GST regime and has submitted returns for the assessment year 2019-20. The department apparently has not initiated any action referable to S...
VIBHU BAKHRU, J. (Oral) 1. The petitioner has filed the present petition, inter alia, claiming interest on the amount of ?68,37,488/-. 2. By an order dated 04.10.2021, a refund of ?1,12,98,201/- was sanctioned. This comprised of ?44,60,713/- on account of State Goods and Services Tax (SGST); ?44,60,713/- on account of Central Goods and Services Tax (CGST), and ?23,76,775/- on account of Integrated Goods and Services Tax (IGST). 3. The refund of SGST for the amount of ?44,60,713/- ...