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GST Case Laws

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Heard Sri Shailendra Jaiswal, learned counsel for the petitioner and Sri Gaurav Mahajan, learned counsel for the Revenue. Challenge has been raised to the communication dated 1.2.2021 issued under Section 83 of the CGST Act, 2017 (hereinafter referred as the Act) read with Rule 159(1) of the CGST Rules, 2017 (hereinafter referred as the "Rules"). By the impugned communication dated 1.2.2021 respondent no.2 has attached the petitioner's bank Account No.01532320003030, HDF...

Attachment of Bank Accounts/Property

CM 41094/2021(exemption) Allowed, subject to all just exceptions. W.P.(C) 13034/2021 1. This petition has been filed by the petitioner inter alia challenging the seizure of cash amounting to ₹ 65 lakhs (Rupees Sixty Five Lakhs only) from the residential premises of the Director of the petitioner on 04.03.2021. The petitioner further challenges the letter dated 24.03.2021 issued by the respondent no.1 whereby the bank was directed to release the said amount of ₹ 65 lakh...

Interest and Penalty


(Allahabad High Court | Nov 18, 2021)

1. Heard Ms. Pooja Talwar, learned counsel for the petitioner and Shri Manu Ghildyal, learned counsel for the revenue. 2. Matter is at fresh stage. 3. Perused the amendment application (2 of 2021). The same is allowed. Let amendment in the original record be incorporated by Monday (22.11.2021). 4. Challenge has been raised to the order dated 29.06.2019 issued by respondent no.2 whereby the petitioner's registration granted under the Uttar Pradesh Goods and Services Tax Act, 20...

Principle of Natural Justice

1. The petitioner/respondent herein aggrieved by the action of the Revenue / appellant herein in not permitting them to revise the Form TRAN- 1 resulting in deprivation of the Input Tax Credit filed a Writ Petition in W.P.No.2937 of 2019. 2. This Hon'ble Court on hearing the above matter was pleased to direct the respondent/appellant herein to enable the petitioner/respondent herein to file a revised Form TRAN-1, by opening of the portal and that such exercise was to be completed with...

Transitional Credit


(Gujarat High Court | Nov 17, 2021)

1. The petitioner is engaged in the business of dyeing and printing of fabrics on job work basis. It is duly registered under the Gujarat Value Added Tax Act, 2003 (‘the VAT Act’ hereinafter) and with the implementation of the GST regime from 01.07.2017, it has also registered under the Goods and Service Tax Act, 2017 (‘the GST Act’ hereinafter). 2. It is the say of the petitioner that certain capital goods in the nature of machinery intended to be used in dyeing a...

Transitional Credit

This petition has been filed by the petitioner, challenging the decision of the respondent authorities, dated 30.5.2021 (Annexure P-9), whereby her technical bid was rejected and respondent No.2 was found to be technically compliant. Brief facts, leading to filing of the present writ petition, are that vide E-Tender Notice dated 20.3.2021 (Annexure P-1), under two bid system, online bids were invited for allotment of shops at the campus of Indian Institute of Science Education and Researc...



(Allahabad High Court | Nov 17, 2021)

1. Heard Sri Aditya Pandey, learned counsel for the petitioner and Sri Manu Ghildyal alongwith Sri Parv Agarwal, learned counsel for the revenue. 2. Present writ petition has been filed for the following relief: "I. Issue a suitable writ, order or direction in the nature of certiorari calling for the record and to quash the impugned proceedings initiated under Section 74 of the UPGST Act and impugned notice dated 08.01.2021 issued by the respondent no.2 (Annexure-3 to the writ pe...

Demand & Interest

1. Heard Ms Pooja Talwar and Mr P.H. Vashishtha, learned counsel for the petitioner and Mr Parv Agarwal, learned counsel for the respondent. 2. Present petition has been filed for the following relief: "(a) issue a writ, order or direction in the nature of Certiorari quashing the impugned show cause notice dated 03.06.2021 issued by the respondent nos.2 Assistant Commissioner, Central GST, Meerut, for the Financial Year August 2018 and September 2018 under Section 74 of the Centr...

Demand & Interest


Interest and Penalty


(Allahabad High Court | Nov 16, 2021)

Heard Sri Nishant Mishra, learned counsel for the applicant, Sri Dileep Chandra Mathur, learned counsel for the opposite party no.2 and Sri Sudarshan Singh, learned counsel for opposite party no.3 and perused the record. It has been argued by learned counsel for the applicant that applicant is innocent and he has been falsely implicated in the present case. According to the prosecution version, on 29.09.2021 searches were conducted by the officers of Directorate General of Goods & Ser...

Bail Application

Heard Mr. Srinivas Chaturveduala, learned counsel for the petitioner and Mr. B.Narasimha Sarma, learned Senior Standing Counsel for Central Goods and Services Taxes. 2. By filing this petition under Article 226 of the Constitution of India, petitioner has challenged legality and validity of the show cause notice dated 12.04.2021 issued by Additional Commissioner of Central Taxes and Customs, Hyderabad, Audit –I Commissionerate, Hyderabad. 3. By the impugned show cause notice, Ad...

Interest and Penalty