GST Library
Taxreply tweets
About GST Library
GST News
GST Calender New
E-Books
Subscription Plans
GST Case Laws
GST Notifications
GST Act / Rules
GST Rates
GST Set-off Calculator
GST Forms
Full Site Search
Classification (Chapters)
Classification (Search)
E-way Bill
Finance Bill
TaxReply India Pvt Ltd.

GST Case Laws

Citation
Court
State
Search by Related Tags
  OR

  OR

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

   3,834 Results

Heard Mr. A.R. Bhuyan, learned counsel for the petitioner. Also heard Mr. B. Gogoi, learned counsel for the Finance (Taxation) Department of the Govt. of Assam, Ms. S. Chutia, learned counsel for the Water Resources Department of the Govt. of Assam. The petitioner participated in the tender process pertaining to a tender notice dated 13.02.2014 for the work " Anti erosion measures to Katlicherra Bagan area on the left bank of river Katakhal adjacent to NH-154 Ph-II in a length of 600...

Feb 17, 2021  

This writ application has become infructuous as the final order of confiscation in Form GST-MOV 11 has already been passed. It needs to be noted that the writ applicant herein is a purchaser of the goods in question. The MOV-11 order has been passed against the seller. According to Mr. Kathiriya, the learned AGP, the whereabouts of the seller are not known to the Department. In such circumstances, the only remedy now available for the writ applicant is to recover the amount paid, if any, ...

Feb 17, 2021  

Dated this the 16th day of February 2021 Heard both sides. The petitioner, who has suffered an order of confirmation of penalty at the hands of the respondent-State Tax Officer, is challenging the action of the said authority in directing the 2nd respondent-Bank to invoke bank guarantee and to forward the demand draft of the value of the said bank guarantee to the 1st respondent. 02. Learned counsel for the petitioner has rightly pointed out the provisions of Section 107 of the Goods and ...

Feb 16, 2021  

This Writ Petition is filed by the petitioner, seeking a direction to the 1st to 6th respondents, to reimburse GST at 12% on the value of construction work done under the agreement dated 05.08.2017 entered into with the 5th respondent; and also direct the respondents not to deduct VAT amount of ₹ 11,93,172/- and 1% of CGST and SGST while releasing the final bill in relation to the agreement dated 05.08.2017; and to direct refund of the VAT amount deducted to the petitioner along with 18% in...

Feb 16, 2021  

CM APPL. 3800/2021 in W.P. (C) 1354/2021 (for exemption) CM APPL. 3902/2021 in W.P. (C) 1383/2021 (for exemption) 1. Allowed, subject to all just exceptions. 2. The applications stand disposed of. W.P. (C) 1354/2021 & W.P. (C) 1383/2021 3. The grievance of the Petitioners is that there are errors in the common portal of the GSTN which is preventing them to file the statement in compliance of Section 52 (3) of the Central Goods and Service Tax Act, 2017 [hereinafter ref...

Feb 16, 2021  

CM APPL.6049/2021 (for exemption) 1. Exemption allowed, subject to just exceptions. 2. The application stands disposed of. W.P.(C) 2064/2021 & CM APPL Nos. 6048/2021 (for interim relief) 3. The Petitioner had filed an application for advance ruling before the Authority on 15th June, 2018, seeking ruling on questions raised in respect of its proposed business. It is aggrieved that the Advance Ruling Authority has not decided its application dated 15th June, 2018 till date. ...

Feb 16, 2021  

1. This petition has been filed challenging the provisional attachment of the bank account of the petitioner purportedly under Section 83 of the Central Goods and Service Tax Act, 2017 (for short 'the CGST Act'). 2. As per the impugned order, the account has been frozen in view of Section 74 of the said CGST Act. Section 74 is reproduced herein below:- “74. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised...

Feb 16, 2021  

The Court : Affidavit-of-service filed in Court today is taken on record. The petitioner has, inter alia, challenged a show cause notice dated 2nd December, 2020 for cancellation of the Goods and Service Tax (GST) registration of the petitioner issued by the Assistant Commissioner, Bhabanipur, Kolkata South (respondent no.1) in Form GST REG-17. By the said notice the petitioner’s registration has also been suspended with effect from 2nd December, 2020. The petitioner says that this ...

Feb 15, 2021  

In the instant writ petition, petitioner has prayed for following reliefs: a) For issuance of an appropriate writ / order / direction including writ of Certiorari quashing and setting aside the Order No. C.No.V(30)50 / Prev / Int. Recovery / Ran(H)/2019/1529 dated 14/17.02.2020 (Annexure-7) issued under the pen and signature of respondent no.2 whereby and where under liability has been imposed upon the petitioner to pay interest U/s 50 of the Goods & Service Tax Act, 2017 for delay in...

Feb 15, 2021  

Heard Dr. A Saraf, learned senior counsel for the petitioner and Mr. SC Keyal, learned standing counsel for the GST Department. 2. The petitioner is an assessee under the GST bearing registration No.18AABCB5691A2ZV. The respondents in the GST by an email dated 08.10.2020 had provided that the E-Way Bill (EWB) generation facility of the petitioner would be blocked on the EWB Portal in the event the petitioner fails to file their GSTR 3B returns for two financial years being 2018-19 and 201...

Feb 15, 2021