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GST Case Laws


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  11,613 Results

JUDGMENT: (Per M. S. Sonak, J.) 1. Heard learned counsel for the parties. 2. Leave is granted to amend the Petition and challenge the remarks/order on pages 95 to 97, annexed to the Respondents’ reply—amendment to be carried out immediately. 3. Rule. The Rule is made returnable immediately at the request of and with the consent of the learned counsel for the parties. 4. Typically, we would have relegated the Petitioner to avail of the alternate remedies in such...
ORDER 1. Heard learned counsel for the parties and perused the record. 2. This writ petition has been filed under Article 226 of the Constitution of India, wherein the writ petitioner is aggrieved by the impugned order dated September 12, 2024 passed by the Deputy Commissioner, State Goods & Services Tax, Sector 17, Kanpur/respondent No.3 under Section 74 of the Goods and Services Tax Act, 2017 (hereinafter referred as 'the Act') for the financial year 2021-22. 3. Fact...
ORDER PER HON’BLE SRI JUSTICE SUJOY PAUL Sri Karan Talwar, Learned counsel for the petitioner and Sri M.P.Kashyap, learned Senior Standing Counsel for CBIC, for respondent Nos. 1 to 3 and Sri B. Mukherjee, learned counsel representing Sri Gadi Praveen Kumar, learned Deputy Solicitor General of India, for respondent No.5. 2. With the consent finally heard. 3. This petition challenges the appellate order dated 19.07.2024 whereby, the appeal of the petitioner was dismissed,...

BAR CODE INDIA LIMITED vs. UNION OF INDIA AND OTHERS


(Punjab and Haryana High Court | Nov 14, 2024)

*** SANJEEV PRAKASH SHARMA, J. The short question involved in the present case is whether the petitioner can be permitted to rectify/ amend the GST number of the purchaser in GSTR-1 return with respect to the invoices dated 13.05.2021 (on account of human error) for the quarter ending 30.06.2021 after the limitation period is expired in terms of Section 37 (3) of the Central Goods and Services Tax Act, 2017 (for short, ‘the Act’). 2. Learned counsel for the petitioner ...

JATINDER MENRO AND MANDEEP SINGH vs. STATE OF PUNJAB


(Punjab and Haryana High Court | Nov 14, 2024)

* * * * * FIR NO. DATE POLICE STATION OFFENCES 106 05.07.2018 Mandi Gobindgarh, District Fatehgarh Sahib 420, 120-B IPC and Section 132(1) of the Punjab Goods and Services Act, 2017 to which Sections 465, 467, 468, 471 IPC added subsequently vide DDR No.6 dated 26.12.2023 GURVINDER SINGH GI...
ORAL ORDER (PER: THE HON'BLE MR. JUSTICE C.M. POONACHA) The present writ petition is filed seeking for the following reliefs: i. “To declare and strike down Section 16 (2) (c) of the CGST/SGST Acts as being unconstitutional, the same being violative of Articles 14 and 19 (1) (g) of the Constitution of India. ii. In the alternative, the Petitioner most respectfully prays that this Hon’ble High Court may be pleased to read down the phraseology “has been act...
ORDER The challenge to the writ petition is the order of assessment and the DRC-07 notice and the order passed in the rectification application. 2.The learned Counsel appearing for the writ petitioner would submit that the order of assessment, dated 02.01.2024 had been made without giving opportunity to the petitioner based upon which the notice of DRC-07 was issued. Thereafter, the petitioner had taken an application for rectification of the error that had been committed by the petit...

DOLA BHARATI vs. THE STATE OF WEST BENGAL & OTHERS


(Calcutta High Court | Nov 14, 2024)

ORDER Rajarshi Bharadwaj, J. 1. The present writ petition has been filed in relation to the order passed by the Appellate Authority herein respondent no.3 wherein the petitioner challenges the impugned order passed by the Appellate Authority under WBGST Act, 2017 confirming the order of the Adjudicating Authority imposing penalty for availing excess Input Tax credit. 2. The facts of the case in a nutshell are that the petitioner, Smt. Dola Bharati, is the sole proprietor of M/s Di...

L & T IHI CONSORTIUM vs. UNION OF INDIA & OTHERS


(Bombay High Court | Nov 14, 2024)

JUDGMENT (PER G. S. KULKARNI, J.) The judgment is divided into the following sections to facilitate analysis:     Paragraphs A Introduction 2 - 3 B Factual Matrix 4 - 16 C Respondents’ pleadings ...

APOLLO TYRES LIMITED vs. UNION OF INDIA & OTHERS


(Bombay High Court | Nov 14, 2024)

JUDGMENT (PER JITENDRA JAIN J) :- 1. By this petition under Article 226 of the Constitution of India, the petitioner has challenged the show cause notice dated 2 August 2024 issued by respondent no. 2 to the petitioner to centralise and show cause before respondent no. 3 why CGST, SGST and IGST should not be demanded and recovered under Section 74 of the Central Goods and Services Tax Act (CGST), State Goods and Services Tax Act (SGST) and Integrated Goods and Services Tax Act (IGST)....


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10 Dec

☑ Monthly | GSTR-7

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

☑ Monthly | GSTR-8

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

11 Dec

☑ Monthly | GSTR-1

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

13 Dec

☑ Monthly | GSTR-5

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

☑ Monthly | GSTR-6

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

☑ Monthly | IFF

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

20 Dec

☑ Monthly | GSTR-3B

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

☑ Monthly | GSTR-5A

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

25 Dec

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Nov 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 Dec

☑ Monthly | GSTR-11

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

31 Dec

☑ Annual | GSTR-9

Last date to file GSTR-9 / GSTR-9C for FY 2023-24.