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GST Case Laws


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  9,302 Results

JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 29.12.2023, whereby the show cause notice dated 24.09.2023, proposing a demand against the petitioner has been confirmed and a demand of Rs. 11,12,004.60/- 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. 2. Learned counsel for the petitioner submits that a detailed reply dated 25.10.2023 to the show cause notic...
JUDGMENT [SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 12.10.2022, whereby, the GST Registration of the Petitioner has been cancelled with effect from 08.06.2018 i.e. retrospective date. 2. Petitioner was in the business of trading of household edible items and had obtained the GST Registration. 3. As per the petitioner, petitioner closed his business in June 2022. Subject Show Cause Notice dated 18.07.2022 was issued on the ground that the petitioner had not ...
JUDGMENT [SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 18.01.2021, whereby the GST registration of the petitioner has been cancelled with effect from 31.12.2020. By the show cause notice dated 29.04.2020, petitioner was called upon to show cause as to why registration be not cancelled for the reason that “Any taxpayer other than composition taxpayer has not filed returns for a continuous period of six months.”. 2. Petitioner was required to furnis...

FIRST CHOICE OUTSOURCEING SERVICES


(Authority for Advance Ruling, Tamilnadu | Feb 26, 2024)

1. Any appeal against this Advance Ruling order shall lie before the Tamil Nadu State Appellate Authority for Advance Rulings, Chennai as under Sub-Section (1) of Section 100 of CGST Act / TNGST Act 2017, within 30 days from the date on the ruling sought to be appealed is communicated. 2. In terms of Section 103(1) of the Act, Advance Ruling pronounced by the Authority under Chapter XVII of the Act shall be binding only- (a) on the applicant who had sought it in respect of any matter ...

ARYA MARBLE SUPPLIERS vs. STATE OF RAJASTHAN & OTHERS


(Rajasthan High Court | Feb 26, 2024)

ORDER 1. Learned counsel for the parties jointly submit that the controversy raised in the instant writ application stands resolved in view of the adjudication made by a Division Bench of this Hon’ble Court in M/s. Shree Dev Narayan Marble v. State of Rajasthan & Ors. : D.B. Civil Writ Petition No.1115/2024 on 15.02.2024; holding thus: “Though the matter comes up for admission today, with the consent of the parties, the petition is being disposed of finally. ...
ORDER The petitioner is a works contractor registered with the GST Act, 2017. The respondent has found certain discrepancies on the returns filed by the petitioner for the assessment year 2022-2023. Therefore, a notice was issued by the respondent in DRC 01, dated 30.05.2023. The petitioner has not replied for the same along with the necessary documents. Therefore, the final order has been passed by the respondent under Section 73 of TNGST Act, 2017 imposing penalty on the petitioner that...
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner seeks refund of the integrated GST amounting to Rs. 40,06,342/- (Rs. 15,06,342/- towards stock variation and 25,00,000/- towards alleged wrongful input tax credit) recovered from the petitioner without authority of law. 2. Petitioner was engaged in business of manufacturing and trading of ferrous and non-ferrous metals. 3. Petitioner was subjected to search based on GST INS-01 dated 16.11.2023 issued by Respondents. The reason...
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner seeks refund of an amount of Rs. 35,00,000/- (Rupees Thirty Five Lakhs only) which was recovered from the Petitioner sans authority of law during the search proceedings carried out on 07.01.2023, by coercing him to reverse the Input Tax Credit done on 07.01.2023 through FORM GST DRC-03. 2. Petitioner was engaged in business of trading of health supplements. 3. On 06.01.2023, Petitioner was subjected to search based on GST INS-...
JUDGMENT [SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order of cancellation of registration dated 11.11.2022 whereby the GST registration of the Petitioner has been cancelled retrospectively with effect from 01.07.2017. Petitioner also impugns Show Cause Notice dated 07.10.2022. 2. Vide Show Cause Notice dated 07.10.2022, petitioner was called upon to show cause as to why the registration be not cancelled for the following reason:- “Returns furnished by you under S...
JUDGMENT [SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order of cancellation of registration dated 26.09.2020 whereby the GST registration of the Petitioner has been cancelled retrospectively with effect from 01.07.2017. Petitioner also impugns Show Cause Notice dated 12.09.2020. 2. Vide Show Cause Notice dated 12.09.2020, petitioner was called upon to show cause as to why the registration be not cancelled for the following reason:- “Any Taxpayer other than composit...


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24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2024) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for the FY 2023-24 (For taxpayers upto 5 Cr. Turnover) - Rule 45.

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)