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GST Case Laws


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ORDER Short question which is raised in the present petition is as to whether the department is enjoined to issue a notice under subsection 3 of Section 61 of Central Goods and Service Tax Act, 2017 once returns have been submitted by the assessee before initiating action under Section 74 of the Act or not ? The petitioner is an assessee under the GST regime and has submitted returns for the assessment year 2019-20. The department apparently has not initiated any action referable to S...

COLOURBAND DYESTUFF P. LTD.


(Authority for Advance Ruling, Gujrat | May 12, 2023)

Brief facts: Colourband Dyestuff P Ltd, Block No. 243, At & Post Ekalbara, Tai. Padra, Ekalbara, Vadodara, [for short-‘applicant'] is registered under GST and their GSTIN is 24AAACC9898F1ZC. 2. The applicant is engaged in the activity of manufacturing of dyes. The applicant procures intermediate as raw material in crude form which is chemically processed & through HAG machineries ie Hot Air Generation, Liquid raw material is being converted into powder form which is ...

COLOURBAND DYESTUFF P. LTD.


(Authority for Advance Ruling, Gujrat | May 12, 2023)

Brief facts: Colourband Dyestuff P Ltd, Block No. 243, At & Post Ekalbara, Tai. Padra, Ekalbara, Vadodara, [for short-‘applicant'] is registered under GST and their GSTIN is 24AAACC9898F1ZC. 2. The applicant is engaged in the activity of manufacturing of dyes. The applicant procures intermediate as raw material in crude form which is chemically processed & through HAG machineries ie Hot Air Generation, Liquid raw material is being converted into powder form which is ...

SUBODH KUMAR MONDAL vs. STATE OF WEST BENGAL & OTHERS


(Calcutta High Court | May 11, 2023)

JUDGMENT (T.S. SIVAGNANAM, C.J.) 1. Since the issues involved in these appeals are common, all these appeals are taken up for hearing analogously and are being disposed of by this common judgement and order. 2. These appeals have been filed against the orders passed by the learned Single Bench declining to grant any interim order and directing the respondents to file their affidavits in opposition within a time frame with liberty to the appellant to file replies thereto. The order...
ORDER With the consent of both the parties, the Writ Petition is taken up for final disposal at the admission stage itself. 2. The above Writ Petition has been filed challenging the impugned proceedings in ADJ No.04/2023-24/Adjudication-2 dated 08.05.2023 and Form GST MOV-09- Order of Demand of Tax and Penalty in GST MOV Order No.04/2023-24/Adjudication-2 dated 08.05.2023, on the file of the second respondent and to quash the same, as illegal, arbitrary and void ab initio, by iss...
ORDER 1. Heard Sri Shubham Agrawal, learned counsel for the petitioner and Sri Krishna Agrawal, learned counsel for the revenue. 2. Upon the matter being taken up, learned counsel for the petitioner has vehemently urged that the royalty payment is tax and not consideration in the context of the privilege parted by the State allowing the petitioner and others to mine sand. That being the nature of the payment made by the petitioner, the same is not amenable to GST as it is not consider...
ORDER The main question/issue that arises for consideration in these petitions is, whether offline/online games such as Rummy which are mainly/preponderantly/substantially based on skill and not on chance, whether played with/without stakes tantamount to ‘gambling or betting’ as contemplated in Entry 6 of Schedule III of the Goods and Services Act, 2017. I. FACTUAL MATRIX M/s.Gameskraft Technologies Pvt. Ltd., (for short ‘the GTPL’) claims to be an Online I...
COMMON ORDER In view of commonality of the issue involved and so also the parties, both these writ petitions are considered and decided by this common order. 2 These writ petitions have been filed calling into question the legality and validity of the orders dated 10.02.2023 passed by the respondent under Section 73 of the Central Goods and Services Tax Act, 2017, qua financial years 2019-2020 and 2018-2019, respectively. 3 The case of the petitioner is that it is a comp...

DURGE METALS vs. APPELLATE AUTHORITY AND OTHERS


(Madhya Pradesh High Court | May 10, 2023)

ORDER This writ petition filed under Article 226 of the Constitution of India challenges Annexure P-2 dated 03.05.2019 and Annexure P-4 dated 30.08.2019 issued by Appellate Authority & Joint Commissioner, State Tax, Sagar Division, respectively. 2. Principal ground of challenge to show cause notice, issued vide Annexure P-1 dated 28.03.2019 under Section 74(1) of GST Act, is that it does not satisfy the requirements of the said provision r/w Rule 142 of GST Rules. 3. Learned c...
ORDER By filing this writ petition, the petitioner has prayed for following relief(s); (a) For issuance of an appropriate writ,order or direction directing upon then respondents to show cause as to how and under what authority of law, the refund application of the petitioner has been rejected, purportedly on the ground of being barred by the law of limitation as prescribed under Section 54 of Central Goods and Services Tax, act, 2017 when admittedly the case of the petitioner is that ...