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GST Case Laws


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  9,302 Results

DHANLAXMI METALS vs. STATE OF GUJARAT & OTHERS


(Gujarat High Court | Jul 28, 2022)

JUDGMENT Rule. Learned Assistant Government Pleader Mr. Trupesh Kathiria waives services of notice of rule on behalf of the respondent- State. 2. By these petitions, the petitioners have prayed for setting aside the order under section 129 of the Central/Gujarat Goods and Services Tax Act, 2017 (For short “the GST Act”) in Form GST MOV-06 and show cause notice under section 130 of the GST Act in Form GST MOV-10 and further prayed for release of the goods and conveyance det...
ORDER 1. The present Report dated 28.08.2020 has been received from the Director-General of Anti-Profiteering (DGAP) after a detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the present case are that the DGAP was directed by Order No. 52/2019 dated 21.10.2019 passed by this Authority under rule 133(5) of the Central Goods and Services Tax Rules, 2017 in the matter of Sandeep Kumar & Ors versus M/s Na...
ORDER In light of the recent judgment of the Hon'ble Supreme Court in the case of Union of India and another V. Filco Trade Centre Pvt. Ltd. and another (SLP (C) Nos.32700 – 32710 of 2018 dated 22.07.2022), learned counsel for the petitioner, on instructions from the petitioner, would convey that the petitioner is inclined to avail the benefit extended to the assessees in the aforesaid order. An endorsement is also made to the aforesaid effect. 2. The Hon'ble Court, has,...
This matter was heard in detail and allowed on 05.07.2022 setting out a detailed procedure by which the petitioner and the respondents were to coordinate with each other to facilitate filing of form TRAN-I and uploading of the same. While this is so, the Hon'ble Supreme Court has considered the cases of several aggrieved assessees who have been unable to upload the requisite Form to enable transition and utilization/availment of credit. 2. In the case of Union of India and anothe...

SHARDA MOTORS vs. UNION OF INDIA AND OTHERS


(Rajasthan High Court | Jul 28, 2022)

Issues involved in this writ petition have been resolved by Hon’ble the Supreme Court of India vide Judgment dated 29.08.2018 passed in Special Leave to Appeal (C) No(s).32709-32710/2018, wherein following directions have been given :- “Having heard learned Additional Solicitor General, learned counsel appearing for different States and learned counsel appearing for different private parties and having perused the record, we are of the view that it is just and proper to issue ...
CM No.32930/2022 1. Allowed, subject to just exceptions. W.P.(C) 11218/2022 & CM No.32929/2022[Application filed on behalf of the petitioner seeking interim relief] 2. Issue notice. 2.1 Mr. Adesh Kumar Tiwari accepts notice on behalf of respondent no.1/UOI, while Mr Harpreet Singh accepts notice on behalf of respondent nos.2 to 4, i.e., the contesting respondents. 3. With the consent of the counsel for the parties, the matter is taken up for hearing and final disposal,...

SINGH GROUP vs. STATE OF U.P. AND OTHERS


(Allahabad High Court | Jul 28, 2022)

1. Heard Sri Shubham Agrawal, learned counsel for the petitioner and learned Standing Counsel for the State. 2. Present writ petition has been filed against the order dated 31.03.2022 passed by the first appellate authority whereby the said authority rejected the appeal filed by the petitioner against the order dated 17.09.2021, cancelling the petitioner's registration under the Uttar Pradesh Goods & Services Tax Act, 2017 (hereinafter referred to as the 'Act'). The appeal...
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Cancellation of Registration

1. This intra Court appeal by the writ petitioner is directed against the order dated 20th June, 2022 in WPA 9820 of 2022. The said writ petition was filed by the appellant challenging the order No. 102 dated 23.05.2022 passed by the first respondent herein, in and by which disallowed debit of IGST from the electronic credit ledger in exercise of the power conferred under Rule 86A of the Central Goods and Services Tax Rules, 2017 (CGST Rules) and the West Bengal Goods and Services Tax Rules, ...
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Blocking of ITC

SUPERNOVA ENGINEERS LIMITED vs. UNION OF INDIA


(Gujarat High Court | Jul 27, 2022)

Heard learned advocate Mr.Anand Nainawati for the petitioners and learned advocate Mr.Nikunt K. Raval for the respondents. 1. By this petition, the petitioners have challenged the order in Appeal dated 12th July, 2021 passed by the respondent No.2-Joint Commissioner (Appeals), CGST Appeal Commissionerate, Ahmedabad whereby, the Appeal filed by the petitioners for refund claimed under Section 16 of the Integrated Goods and Service Tax Act, 2017 (the IGST Act) read with Section 54 of Centra...

TUTOR COMP INFOTECH INDIA PRIVATE LIMITED


(Authority for Advance Ruling, Kerala | Jul 27, 2022)

1. M/s Tutor Comp Info Tech Private limited (hereinafter referred to as the applicant) is a company registered under the Companies Act, 1956 and a unit in the Infopark SEZ, Kakkanad. 2. At the outset, it is clarified that the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as KSGST Act) are the same except for certain provisions. Accordingly, a reference hereinaf...


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20 Apr

☑ Monthly | GSTR-3B

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

☑ Monthly | GSTR-5A

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

22 Apr

☑ Quarterly | GSTR-3B

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

* State Category I - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

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)