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GST Case Laws


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JUDGMENT [SANJEEV SACHDEVA, J. (ORAL) 1. Learned counsel for the respondent submits that a reply has been filed in the registry. However, the same is not on record. Copy of the reply has been produced in Court and same is taken on record. 2. Petitioner impugns order dated 27.05.2023 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 27.05.2022. Said cancellation order was issued ...
ORDER This writ petition is filed as against the order passed by the Deputy State Tax Officer, Theni/ the first respondent in GSTIN. 33ANAPC4782E1ZG/2020-21 dated 06.06.2023 and for a consequential direction to the respondents to redo the assessment for the year 2019-2020 by providing an opportunity to the petitioner. 2. The case of the petitioner is that the petitioner is a registered contractor and he is doing service-maintenance of street lights in the Municipalities of Theni and D...
ORDER The case of the petitioner is that he is a works contractor and failed to file the monthly returns in GSTR 3B for the month of July 2023 within the due date. Therefore, the second respondent has issued a notice dated 26.08.2023 under Section 46 of the TNGST Act, 2017 directing the petitioner to file the returns for the month of July 2023 within a period of 15 days. Due to his ill-health, he could not file the returns within the time prescribed by the second respondent. Therefore, th...
ORDER 1. Heard Sri Kishore Kunal along with Sri Nikhil Pandey, learned counsel for the petitioner, Sri Parv Agarwal, learned counsel for respondent nos. 1 and 5 and Sri Gaurav Mahajan, learned counsel for the respondent no. 3. 2. Challenge has been raised to the orders dated 31.10.2023 and 30.01.2024 to the extent the assessing authority has refused to rectify the assessment order dated 31.10.2023 passed under Rule 142 (5) of the C.G.S.T. Rules, 2017. 3. Submission of learned coun...
COMMON ORDER By these writ petitions, the petitioner assails assessment orders in respect of distinct assessment periods on the ground of breach of principles of natural justice. 2. The petitioner states that he is not conversant with compliances under the GST regime and that such compliances were handled by a consultant. He further asserts that he was unaware about the proceedings culminating in the impugned assessment orders until his bank accounts were subject to freezing orders. H...

APITCO LTD. vs. THE UNION OF INDIA AND OTHERS


(Telangana High Court | Feb 28, 2024)

ORDER:   (PER HON’BLE SRI JUSTICE P.SAM KOSHY) The challenge in the present Writ Petition is to the order dated 18.04.2023 passed by respondent No. 3/The Deputy State Tax Officer cancelling the GST registration of the petitioner. The effective date of cancellation of registration is 28.02.2019. 2. Heard Dr. S.V. Rama Krishna, learned counsel for the petitioner, Mr. Gadi Praveen Kumar, learned Deputy Solicitor General of India appearing for respondent No. 1 and Mr. Bhask...
ORDER The petitioner assails an appellate order rejecting the appeal against cancellation of the petitioner's GST registration and also such order of cancellation. The petitioner states that a show cause notice dated 08.11.2022 was received asking the petitioner to show cause as to why his GST registration should not be cancelled. He replied thereto on 09.12.2022 and submitted that he had no business for eleven months and had filed nil returns. The cancellation order was issued therea...
ORDER The petitioner is seeking issue the writ in the nature of certiorari to quash Annexure–D dated 18.09.2021 passed by the respondent No. 2 and Annexure-G dated 30.11.2021 passed by the respondent No. 1. 2. Heard learned counsel Sri. Narayan G. Rasalkar, appearing for petitioner and Sri. P.N. Hatti, learned Additional Government Advocate for respondents. 3. Learned counsel for the petitioner contended that the petitioner is the partnership firm carrying on its business an...

ADIL TRADING vs. SUPERINTENDENT OF CUSTOMS AND OTHERS


(Telangana High Court | Feb 28, 2024)

ORDER: PER HON’BLE SRI JUSTICE P.SAM KOSHY Heard Mr.Bhaskar Reddy Vemi Reddy, learned Senior Counsel appearing on behalf of Mr.V.Siddharth Reddy, learned counsel for the petitioner and Mr.Dominic Fernandes, learned Senior Standing Counsel for respondents. 2. Aggrieved by the order dated 18.05.2023, passed by the 3rd respondent, insofar, issuing the provisional attachment order under Section 83 of the CGST Act in Form GST DRC-22, the present writ petition has been filed. The ...
ORDER (PER HON’BLE SRI JUSTICE P.SAM KOSHY) This Writ Petition has been filed by the petitioner under Article 226 of the Constitution of India praying this Court to issue a writ, direction or order, more particularly, one in the nature of a Writ of Mandamus by declaring the impugned order in Original No. 1/2023-24-GST (Supdt.), dated 15.11.2023, and also the consequent demand raised in Form DRC-07 bearing reference No. ZD361223018542R, dated 11.12.2023, as void, illegal, arbitra...


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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)