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ORDER An assessment order dated 12.12.2023 is the subject of challenge. 2. The petitioner is an Agricultural Producers Co-operative Marketing Society. The petitioner asserts that the principal object of the society is to bring together farmers and purchasers of the produce of such farmers by providing a market place. Pursuant to a notice in Form GST ASMT-10 dated 01.09.2023, proceedings were initiated against the petitioner. The petitioner replied to such notice on 28.09.2023. Since t...
ORDER In this petition, petitioner seeks for the following reliefs: a) Issue a writ in the nature of Certiorari or any other appropriate writ or order or direction quashing the impugned Show Cause Notices Nos. ACCT/LGSTO-140/T-336/2022-23 Assignment No. 07/2022-23 dated 15.11.2022, ACCT/LGSTO-140/T-336/2022-23 Assignment No. 08/2022-23 dated 15.11.2022, ACCT/LGSTO-140/T-336/2022-23 Assignment No. 09/2022-23 dated 15.11.2022 and ACCT/LGSTO-140/T-336/2022-23 Assignment No. 10/2022-23 da...
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 04.12.2023, whereby the impugned Show Cause Notices dated 20.09.2023 and 29.09.2023, proposing a demand against the petitioner have been disposed and a demand of Rs. 18,04,132.00 and Rs. 1,43,59,445.00 respectively 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. As per Pe...

RAIS KHAN vs. UNION OF INDIA & OTHERS


(Rajasthan High Court | Mar 14, 2024)

ORDER 1. Petitioner has preferred this Civil Writ Petition challenging the issuance of summons dated 27.09.2023 & 14.02.2024 under Section 70 of the Central Goods & Services Tax Act, 2017 (hereinafter referred to as the "CGST Act") passed by Superintendent/ Appraiser/Senior Intelligence Officer DGGI and praying for quashing and setting aside of the same. 2. It is contended by counsel appearing for the petitioner that State Authorities had initiated the proceedings an...

JAI OPTICAL vs. GOVT OF NCT OF DELHI AND OTHERS


(Delhi High Court | Mar 14, 2024)

JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 29.11.2023, whereby the impugned Show Cause Notice dated 24.09.2023, proposing a demand against the petitioner has been disposed and a demand of Rs. 1,52,60,614.00 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. Petitioner was engaged in business of trading of optical ite...
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 23.12.2023, whereby the impugned Show Cause Notice dated 25.09.2023, proposing a demand against the petitioner has been disposed of and a demand of Rs. 1,36,98,144.00 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 re...
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 07.07.2023, whereby the GST registration of the petitioner has been cancelled retrospectively with effect from 18.01.2022. Petitioner also impugns Show Cause Notice dated 06.06.2023. 2. Vide Show Cause Notice dated 06.06.2023, 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 a...
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 20.03.2023 whereby the appeal of the Petitioner seeking restoration of the GST registration has been dismissed solely on the ground that the same is barred by limitation. Petitioner also impugns order dated 19.04.2022 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 01.07.2017 and also impugns Show Cause Notice dated 24.01.2022. 2. Vide Show Cause Notice dated 24.01....
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Learned counsel for petitioner submits that the subject Show Cause Notice is defective for the reason it does not mention the name and designation of the concerned officer who has issued the same. He further submits that there is reference to certain supportive documents attached, however, there is no attachment to the Show Cause Notice and there is no indication as to where the petitioner will find the supportive documents. Learned counsel for ...
COMMON ORDER The petitioner assails both an assessment order dated 24.07.2023 and a consequential bank attachment notice dated 26.02.2024. 2. The petitioner is engaged in the business of supply of bricks, blocks, tiles and ceramic goods. The petitioner asserts that he is uneducated and computer illiterate. Therefore, it is further asserted that the petitioner was unaware of proceedings commencing from the issuance of an intimation dated 19.01.2023 and culminating in the impugned asses...


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☑ Annual | GSTR-4

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