GST Library

Login | Register

Best GST Library

Contact Us

Subscription Plans

GSTR-9 Manual New

GSTR-9C Manual New

GST News | Updates

GST Calendar

GST Diary

GST Notebook

GST Fees Manager New

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Classification

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GST Forms

Full Site Search

E-way Bill

Finance Bill

GST Videos

About Us

Contact Us

Our Services

GST e-books
GST Domains Sale
TaxReply India Pvt Ltd
®
Subscribe Free GST updates on...

@taxreply

Join GST Group 126
My preferred language: 

GST Case Laws


Year | Month
Court
High Court
State
Search by Related Tags
  OR

  OR

  OR
Date (From)
Date (To)
Name of Party
Text Search
Text Search option

  11,613 Results

SAI ENTERPRISES vs. STATE OF U.P. AND OTHERS


(Allahabad High Court | Dec 1, 2023)

ORDER 1. This is an application under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the impugned detention order dated November 9, 2023 and the order dated November, 22, 2023 passed by the Assistant Commissioner, State Tax, Sector 6 (Mobile Squad-9), 9, Agra under section 129 (1) of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as ''the Act'') with regard to the penalty imposed under section 129 (1) (b) o...

S.K. CHAKRABORTY & SONS vs. UNION OF INDIA & OTHERS


(Calcutta High Court | Dec 1, 2023)

JUDGEMENT DEBANGSU BASAK, J.:- 1. Two appeals have been heard analogously as they involve similar issues and are between the same parties. In MAT No. 81 of 2022 the appellant has assailed the order dated March 24, 2021 passed in WPA 133 of 2021. In MAT No. 82 of 2022, the appellant has assailed the judgement and order dated March 13, 2021 passed in WPA 107 of 2021. 2. For the sake of convenience and since, WPA 107 of 2021 was filed prior in point of time and was also disposed of p...
JUDGEMENT DEBANGSU BASAK, J.:- 1. Appellant has assailed the judgement and order dated March 3, 2023 passed by the learned Single Judge in WPA 340 of 2023. By the impugned judgement and order the learned Judge has dismissed the writ petition filed by the appellant challenging an order passed by the adjudicating Authority and affirmed by the Appellate Authority imposing penalty under Section 129 (3) of the West Bengal Goods and Services Tax Act, 2017. 2. Learned advocate appearing ...
P.C. 1. This petition under Article 226 of the Constitution of India challenges an order dated 17 March, 2023 passed by the Additional Director General, Directorate General of GST Intelligence whereby the petitioner’s bank account with the Citibank NA, Mumbai Branch, being Current Account No. 713915009 has been provisionally attached under the provisions of Section 83 of the Central Goods and Services Act, 2017 (for short “CGST Act”) 2. The case of the petitioner is ...
ORDER ( PER : HONOURABLE MR. JUSTICE NIRAL R. MEHTA ) [1] By way of this petition under Article 226 of the Constitution of India, the writ applicant has approached this Court with the following reliefs: “3.3 This Hon’ble Court be pleased to issue a writ of mandamus or a writ in the nature of mandamus or a writ of certiorari or a writ in the nature of certiorari or any other appropriate writ, direction or order and be please to: (a) Quash and set aside the impugned ...

DIAL FOR COOL vs. STATE OF U.P. AND OTHERS


(Allahabad High Court | Nov 30, 2023)

ORDER Heard Shri Prathamesh Upadhyay, learned counsel for the petitioner and Shri Bipin Kumar Pandey, learned Additional Chief Standing Counsel for the respondents- State. 2. The GST registration of the petitioner was cancelled by the authority/Assistant Commissioner, Noida Sector- 10/respondent No.3 in the first instance by the order dated 04.03.2022. The petitioner carried the said order in appeal before the learned appellate authority/Additional Commissioner, Grade-2 (Appeal)-Ist, ...
JUDGMENT The petitioner is before this Court challenging an order in appeal, which rejected the appeal for reason of delay of five days. 2. Section 107(4) of the B.G.S.T. Act clearly stipulates a period of three months time for an appeal to be filed and a further period of one month within which a delayed appeal has to be filed. Going by the statutory provisions, there is absolutely no power vested either in the Appellate Authority or in a Constitutional Court acting under Article 226...

RUPS MEDIPACK PRIVATE LIMITED


(Authority for Advance Ruling, Uttar Pradesh | Nov 30, 2023)

M/s Rups Medipack Private Limited, having registered office A-196, 1ST FLOOR, SECTOR 83, NOIDA, Gautam Buddha Nagar, Uttar Pradesh, 201305 (hereinafter referred as "the applicant") having GSTIN-09AAFCR4674K1ZT, have filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 read with Rule 104 of the CGST Rules, 2017 and Section 97 of UPGST Act, 2017 read with Rule 104 of the UPGST Rules, 2017 in Form GST ARA-01 (the application form for Advance Ruling), dischargi...

AKSHAR ENTERPRISE vs. STATE OF GUJARAT


(Gujarat High Court | Nov 30, 2023)

ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Shubham Jhajharia for the petitioner and learned Assistant Government Pleader Mr. Chintan Dave for the respondent State. 2. By this petition under Article 226 of the Constitution of India, the petitioner has prayed to quash and set aside the show cause notice dated 23.06.2023 issued by respondent no. 2 and all consequential proceedings that may have been initiated pursuant thereto. 3. Brie...
ORDER 1. The National Anti-Profiteering Authority (NAA) vide Interim Order No. 23/2020 dated 13.10.2020 in this matter had passed the following order:- i. “However, we observe that the DGAP, vide his clarificatory report dated 24.06.2020, had reported that while computing the quantum of profiteering, the sales data of the World Sandwich Day (WSD) on 03.11.2017 had been excluded while working out the product-wise base prices for the pre-tax rate reduction period, i.e.. from 01.11...


9
Dec
S
M
T
W
T
F
S
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.