GST Library
Login | Register
About GST Library
Contact Us
Subscription (Price)
GST Updates
GSTR-3B Manual New
GSTR-9 Manual New
GSTR-9C Manual New
GST Calendar
GST Case Laws
GST Case Laws Sitemap
GST Notifications
GST Act / Rules
GST Rates
Classification by CTA
ITC Reversal Calculator
E-invoice Applicability Calculator
Inverted Duty Refund Calculator
GST Set-off Calculator
GST Forms
Full Site Search
E-way Bill
Finance Bill
GST Videos

GST e-Books

GST Domains Sale

About Us

Our Services

Contact Us

TaxReply India Pvt Ltd
TM
Subscribe Free GST updates on...

Join on twitter

7048924208

GST Case Laws

Court
High Court
State
Search by Related Tags
  OR

  OR

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

   6,824 Results

ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. At the time of issuance of notice on 7.12.2018 in this petition which is filed under Article 226 of the Constitution of India, this Court has passed the following order: “1. This petition challenges the constitutional validity of rule 138(10) of the Central Goods and Services Tax Rules, 2017 / Gujarat Goods and Services Tax Rules, 2017 as being unconstitutional and violative of Articles 14, 19(1)(g) and 301 of the Con...
ORDER 1. The petitioner-Company is engaged in providing online gaming services such as Rummy, Poker, Fantasy sports and casual games (Cricket, Candy Crush, Carrom, Solitaire, etc.) on their websites MyTeam11.in. 2. The petitioners have been served with a show cause notice under Section 74(1) of the Central Goods & Services Tax, 2017 (for short ‘CGST, 2017’) alleging that the petitioner-Company by misclassifying their supply as service instead of actionable claims which...
JUDGMENT The first petitioner is stated to be the proprietor of an establishment known as ‘A One Gold’, having its place of business at Chembukavu in Thrissur district. The 2nd petitioner is an acquaintance of the 1st petitioner. The 2nd petitioner was travelling on a train from Thrissur to Alleppy on 07.09.2022. He was carrying some gold ornaments from Thrissur to Alleppy, at the instance of the 1st petitioner. 2. The 2nd petitioner was detained at about 02.35 pm by the o...

CHANDNI CRAFTS vs. UNION OF INDIA


(Rajasthan High Court | Jan 17, 2023)

ORDER This writ petition has been filed by the petitioner aggrieved against the orders dated 29.10.2018 (Annex.2) passed by the Assistant Commissioner, Central Goods & Service Tax, Division-A, Jodhpur and order dated 15.01.2020 (Annex.3) passed by the Commissioner of Central Excise (Appeals) rejecting the appeal filed by the petitioner. It is, inter-alia, indicated in the petition that the petitioner claimed refund of accumulated input tax credit on account of export of goods unde...
ORDER HON'BLE ROHIT RANJAN AGARWAL, J. 1. Heard Sri Nishant Mishra, learned counsel for the petitioner and Sri A.C. Tripathi, learned Standing Counsel for the State. 2. This writ petition has been filed claiming relief for quashing the correspondence dated 30.06.2022 issued by the respondent no. 2 requiring the petitioner assessee to furnish acknowledgement of online filing of the appeal. 3. The case, in nutshell, is that the assessee, which is a registered public charitab...

BAJRANG AGRO INDUSTRIES PVT. LTD. vs. UNION OF INDIA


(Madhya Pradesh High Court | Jan 16, 2023)

ORDER Heard finally with the consent of both the parties. In this petition under Article 227 of the Constitution of India, the petitioner has prayed for the following reliefs: (a) to call for the relevant records of the case from the respondents. (b) to set aside the impugned refund rejection order dated 04.01.2021(Annexure P-2) passed by Respondent no.3 as well as the impugned appellate order dated 24.08.2021(Annexure P-1) passed by Respondent No.2 in Appeal No. IND-CGST-000-...
O R D E R CM No.1959/2023 (for exemption) 1. Exemption is allowed, subject to all just exceptions. 2. The application is disposed of. W.P.(C) 492/2023 3. The petitioner has filed the present petition, inter alia, praying as under: “(a) to issue writ of certiorari or any other appropriate writ, order or directions, quashing the order dated 10.10.2022 passed by the learned Principal Additional Director General, DGGI, DZU (Respondent No.1) freezing / attaching Escro...

SHILCHAR TECHNOLOGIES LIMITED


(Appellate Authority for Advance Ruling, Gujrat | Jan 13, 2023)

At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the 'CGST Act, 2017' and the 'GGST Act, 2017') are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act, 2017 would al...

PORTESCAP INDIA PRIVATE LIMITED


(Appellate Authority for Advance Ruling, Maharashtra | Jan 13, 2023)

(Proceedings under Section 101 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act. 2. The present appeal has bee...

MILAP ENTERPRISE vs. UNION OF INDIA & OTHERS


(Gujarat High Court | Jan 12, 2023)

ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. Petitioner has preferred this petition seeking to challenge the action of the respondent authority with the following prayers: “7. In view of the above facts and submissions, the petitioner most respectfully pray as under: A) That Your Lordships may be pleased to issue a writ of certiorari or Mandamus or any other appropriate writ, order or direction thereby directing the Respondents by themselves and/or their sub...