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GST Case Laws


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ORDER An assessment order dated 18.12.2023 is under challenge in this writ petition. The petitioner is a civil contractor and a registered person under applicable GST statutes. Upon scrutiny of returns filed by the petitioner, a notice in Form ASMT-10 was issued alleging discrepancies in such returns. The said notice was replied to in July 2023. Thereafter, a show cause notice was issued to the petitioner in August 2023. Such show cause notice was replied to by the petitioner and the peti...
ORDER The petitioner is a registered tax payer. The 1st respondent has initiated proceedings as against the petitioner by issuing a Show Cause Notice on 30.06.2023 that there was a mismatch between GSTR-3B and GSTR-2A and a mismatch between GSTR-3B and GSTR-7 and also conducted an enquiry and passed an order attaching the petitioner's property, pursuant to which, the petitioner's bank account has been frozen. Hence, the petitioner is before this Court. 2. The learned coun...
ORAL ORDER (PER G. S. KULKARNI, J.) 1. Rule, returnable forthwith. Respondent waives service. By consent of the parties, heard finally. 2. This petition under Article 226 of the Constitution of India challenges a show cause notice dated 26 September 2023 issued by the Assistant Commissioner of Sales Tax, “C” Division, Mumbai, primarily on the ground that the same has been issued without jurisdiction. The contention of the petitioner is to the effect that, what has been...
ORAL JUDGMENT (PER G. S. KULKARNI, J.) 1. This petition under Article 226 of the Constitution of India prays for the following reliefs: “a) That this Hon'ble Court may be pleased to issue a Writ of Certiorari or a writ in the nature of Quo Warranto or any other appropriate writ, order or direction under Article 226 and 227 of the Constitution of India directing Respondent Nos. 1 and 2 to refund the amount of Rs. 2,50,00,000/- to the Petitioner Company along with interest...
ORDER An assessment order dated 23.12.2023 is challenged primarily on the ground of breach of principles of natural justice and lack of jurisdiction. 2. Pursuant to an inspection carried out by the respondent in November 2022, an intimation in Form DRC-01A was issued to the petitioner in January 2023. In response thereto, the petitioner sought further time for issuing a reply. This was followed by the show cause notice and the impugned assessment order. 3. Learned counsel for the ...
ORDER The petitioner has challenged the impugned order dated 17.01.2024 passed by respondent no.3 on the ground that he has not been afforded an opportunity of hearing as per Section 107(8) under the Central Goods and Services Tax, 2017 and the West Bengal Goods and Services Tax, 2017. The petitioner has also challenged the order dated 11.08.2023 passed under Section 74 of the GST Act raising a demand on the petitioner for an amount of Rs.40,73,996.84 for the period April 2022 to March 20...

AVS VILLAS & OTHER vs. THE STATE TAX OFFICER


(Madras High Court | Mar 5, 2024)

COMMON ORDER In all these writ petitions, assessment orders pertaining to specific assessment years are challenged. 2. The petitioner asserts that the firm is in the business of purchase of lands, obtaining approvals in respect thereof and thereafter developing and selling the plots. By further asserting that the business carried on by the petitioner is not liable to GST on account of the exemption in Section 7 read with Schedule 3 of applicable GST statutes, the petitioner surrendere...
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns Show Cause Notice dated 22.06.2023 issued by the Respondent, whereby the GST registration of the Petitioner was suspended from dated 22.06.2023, and he was called upon to show cause as to why said registration be not cancelled for the reason, following reason: “1. No business activity found in the premises, no documents and stock was available at business premises at the time of visit dated 16.06.2023. The premises i...
CAV JUDGMENT 1. The present application is filed under Section 439 of the Code of Criminal Procedure, 1973, for regular bail in connection with the FIR being DGGI/INV/CM/25/2022 registered with the Directorate General of GST Intelligence, Rajkot of the offence punishable under Sections 132(1)(b) and (1) of the Central Goods & Services Tax Act, 2017. 2. Learned senior advocate Mr. Nirupam D. Nanavaty assisted by learned advocate Mr. Apurva Mehta appearing for the applicant has subm...
ORDER 1. Heard Sri Pranjal Shukla, learned counsel for the petitioner and learned Standing Counsel for State respondents. 2. Challenge has been raised to the order dated 26.07.2021 passed by the Deputy Commissioner, State Tax, Sector-14, Lucknow for the tax period 2021-22, whereby demand in excess to Rs. 4,51,52,992/- has been raised against the present petitioner. 3. Solitary ground being pressed in the present petition is, the only notice in the proceedings was is...


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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)