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  9,143 Results

VARUN BEVERAGES LIMITED vs. STATE OF UP AND OTHERS


(Allahabad High Court | Feb 7, 2024)

JUDGEMENT 1. Heard Sri Shubham Agrawal, learned counsel appearing on behalf of the petitioner and learned counsel appearing on behalf of the respondents. 2. In the present petition, the writ petitioner is aggrieved by the order of penalty dated March 6, 2020 passed under Section 129(3) of the Uttar Pradesh Goods and Service Tax Act, 2017 (hereinafter referred to as "the UPGST Act") and the order of the Appellate Authority dated September 16, 2023. 3. The factual matrix i...
COMMON ORDER In W.P.No.2624 of 2024, an assessment order dated 04.10.2023 is assailed, whereas in W.P.No.2629 of 2024, a notice dated 05.01.2024 by which the appellate authority declined to receive the statutory appeal is assailed. 2. Learned counsel for the petitioner submits that the impugned assessment order was issued without providing a personal hearing to the petitioner and without considering the submissions made in the replies of the petitioner. He also points out that there i...
ORDER 1. Heard Sri J.N. Nagar, learned Senior Counsel assisted by Sri Pratik J. Nagar, learned counsel for the petitioner and Sri Ravi Shanker Pandey, learned Additional Chief Standing Counsel for the State. 2. This is a writ petition under Article 226 of the Constitution of India, wherein the petitioner challenges the order in original for cancellation of registration dated February 1, 2021 and the order dated January 19, 2024 passed in appeal under Section 107 of the Uttar Pradesh G...
ORDER 1. Having heard learned counsel for the petitioner and Sri Ankur Agarwal learned Standing Counsel for the respondents, it remains undisputed that the petitioner's registration under the UPGST Act, 2017 was cancelled on 13.4.2022 w.e.f. 28.2.2022. It is not the case of the revenue that the said registration has ever been revived or that the petitioner ever sought revival of that registration. 2. In view of the above, it does merit acceptance that the petitioner was not obliga...
ORDER The petitioner assails an order dated 09.09.2021 rejecting the refund claim of the petitioner. 2. The petitioner is a company engaged in providing design, engineering, procurement, supply and related services in respect of large construction projects. As per Section 13 of the Tamil Nadu Value Added Tax Act, 2006 (the TNVAT Act), the employer was required to deduct TDS while making payments to contractors, such as the petitioner, and the contractor was entitled to adjust the TDS ...
1. This intra court appeal by the writ petitioner is directed against the order passed by the learned Single Bench dismissing the writ petition filed by the appellant challenging the order passed by the authorities imposing penalty under the provisions of the WBGST Act on the ground that the e-way bill generated by the appellant for transporting the articles for export to Bangladesh had expired and, therefore, on the date and time when the vehicle was intercepted, the vehicle did not have a v...

KALEIDOSCOPE vs. STATE OF WEST BENGAL & OTHERS


(Calcutta High Court | Feb 6, 2024)

1. We have heard learned counsel for the parties present. 2. This intra-court appeal filed by the writ petitioner is directed against the order dated 09.01.2024 passed in WPA 29214 of 2023. The writ petition was dismissed on the ground that there are disputed questions of fact. Aggrieved by such order, the appellant has preferred the present appeal. 3. It is submitted that a show cause notice was issued to the appellant under Section 74(1) of the WBGST Act, 2019 read with Rule 142(1) ...
ORDER The petitioner challenges an order of cancellation of registration dated 15.06.2023 and seeks revocation thereof. 2. By asserting that the petitioner was in the business of supplying construction materials and could not file returns from May 2023 on account of ill-health, the present writ petition is filed. 3. Learned counsel for the petitioner submits that the petitioner endeavoured to file GST returns and presented an appeal against the cancellation of registration in Nove...
ORDER Heard learned advocates appearing for the parties. By this writ petition petitioner has made prayer for relief of direction upon the CGST/WBGST authority concerned to refund the amount in question alleged to be forcibly recovered/collected through DRC-03 by the DGGI. Mr. Banerjee, learned advocate representing the respondent authority concerned submits that for claiming the refund in question petitioner will have to make an application under Section 54 of the CGST Act before...
ORDER HON'BLE ALOK MATHUR, J. 1. Heard Shri Aditya Pande, learned counsel appearing for petitioner, learned Standing Counsel appearing for the State and perused the material available on record. 2. By means of the present petition, the petitioner has assailed the order dated 3.11.2020 passed by the Additional Commissioner Grade-2 (Appeal), Nyayik Sambhag (Legal Division)- Fourth, Commercial Tax, Lucknow thereby rejecting the appeal preferred by the petitioner and confirming th...


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10 Mar

☑ Monthly | GSTR-7

GSTR-7 for the m/o Feb 2024 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Feb 2024 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Mar

☑ Monthly | GSTR-1

GSTR-1 for the m/o Feb 2024 (Monthly Taxpayers) - N.No. 83/2020.

13 Mar

☑ Monthly | GSTR-5

GSTR-5 for the m/o Feb 2024 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Feb 2024 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Feb 2024 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Mar

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Feb 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Feb 2024 [Return by OIDAR Service Providers - Rule 64.]

25 Mar

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Feb 2024 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Mar

☑ Monthly | GSTR-11

GSTR-11 for the m/o Feb 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

31 Mar

☑ Annual | CMP-02

Last date to opt-in from regular scheme to composition scheme under GST for FY 2024-25 [Rule - 3 of CGST Rules.]

☑ Annual | GTA

Closing Date of window on GST Portal for Opt-in / Opt-out for Forward Charge / Reverse Charge by GTA for FY 2024-25 [Notification No.06/2023 - CT(R) dated 26.07.2023]