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1. One of the primary grievance raised in the Petition, in which an order dated 10th March 2022 is impugned, is that when a notice under Section 73 of the Maharashtra Goods and Services Tax Act, 2017 is issued, minimum 15 days time to reply should be given. 2. Ms. Chavan, in fairness, states that the period of 7 days given in the notice dated 2nd March 2022 to respond by 9th March 2022, issued to Petitioner is contrary to what the MGST Rules, 2017 prescribes. According to Ms. Chavan, mini...
Heard learned counsel for the parties. 2. The vehicle of this petitioner-manufacturer company was detained by the Respondent-Central Tax Authorities in exercise of the powers under Section 129 of the CGST Act and Rules framed thereunder. The vehicle was released upon deposit of entire amount of tax and penalty. Thereafter, the petitioner approached this Court with the following reliefs: (a) For issuance of an appropriate writ, order or direction, holding and declaring that in the fact...
This anticipatory bail applications under Section 438 Cr.P.C. has been filed by the petitioner apprehending his arrest in connection with Complaint No. V(15)273/AE/UDR/2020-21 under Section 132(1)(a) (f)(h)(j) & (k) r/w Section 132 (1)(I)(i) of Central Goods and Service Tax Act, 2017 and Section 20 of Integrated Goods and Service Tax Act. Learned counsel for the petitioner submits that the present petitioner is being sought to be implicated in a false case only because he is son of th...
Affidavit of service filed in Court is kept with the records. Heard learned counsel appearing for the parties. By this writ petition, petitioners have challenged the impugned notice dated 18th May, 2022 issued by Superintendent, Anti Evasion, CGST, asking the petitioner to furnish the documents as hereunder : - i) Copies of Income and Expenditure statement from F.Y. 2017-18 to F.Y. 2021- 22 supported with trial Balance; ii) Copies of Annual Report, ITR from F.Y. 2017-18 to F.Y...
1. On the previous date i.e., 24.05.2022, we had recorded the following: “2. The petitioner appears to have been denied refund on the ground that it was barred by limitation. 3. It is in this context that challenge has been laid to the order dated 12.03.2022, passed by respondent no.4 i.e., Special Commissioner, Zone-11 (KCS), Department of Trade and Taxes, SGST, Government of NCT of Delhi. 3.1. According to the petitioner, respondent no.4 was required to exclude the period,...

100X CIRCLE PVT. LTD.


(Authority for Advance Ruling, Haryana | Sep 16, 2022)

APPLICANT'S ELIGIBILITY FOR SEEKING AN ADVANCE RULING:- To file an application before the Authority of Advance Ruling, the applicant must satisfy the conditions prescribed under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act, 2017) and Haryana Goods and Services Tax Act, 2017 (hereinafter referred to as HGST Act, 2017). Since the provisions of both the Acts are pari materia, any reference to provisions of CGST Act, 2017 in this order should be constr...
Heard Sri P.S.P Suresh Kumar, learned counsel for the petitioner, and Sri T.C.D.Sekhar, learned Government Pleader for Commercial Taxes appearing for the respondents. With their consent and as the pleadings are complete, the writ petition is being disposed of at the admission stage. 2. The present writ petition came to be filed seeking issuance of a Writ of Mandamus declaring the action of the 3rd respondent in detaining the goods belonging to the petitioner vide order dated 28.03.20...
T. S. Sivagnanam J. We have perused the affidavit filed in support of the application for condonation of delay and we are satisfied that sufficient cause have been shown in preferring the instant appeals. Hence, the delay is condoned and the application for condonation of delay is allowed. Heard at length learned counsel for the parties. These intra court appeals are directed against a common judgment and order passed by the learned Single Judge dated 13.12.2021 though the respond...
1. Issue in this Petition is: Whether, an Appellant, to comply with the requirements of Sub-section 6 of Section 107 of the Maharashtra Goods and Services Tax Act, 2017 (MGST Act) of paying a sum equal to 10% of the amount of Tax in dispute arising out of the impugned order, can pay the amount utilising the credit available in the Electronic Credit Ledger? 2. It is Petitioner’s case that it can be used and it is Revenue’s case that it cannot be. According to Revenue, Appel...
Heard at length learned counsel for the parties. This intra court appeal is directed against the order passed by the learned Single Judge dated 22.07.2022 in WPA 15172 of 2022. The said writ petition was filed by the appellant praying for issuance of writ of certiorari to cancel the order dated 23.03.2022 passed under Section 74(9) of the WBGST Act, 2017/ CGST Act 2017. There were other consequential reliefs also sought for by the writ petitioner/appellant. The learned Single Judge wa...


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25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 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 May

☑ Monthly | GSTR-11

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