GST Library
Login | Register
About GST Library
Contact Us
Subscription (Price)
GST Updates
GSTR-3B ITC Manual New
GSTR-9 Manual New
GST Calendar
GST Case Laws
GST Case Laws Sitemap
GST Notifications
GST Act / Rules
GST Rates
Classification by CTA
ITC Reversal Calculator New
E-invoice Applicability Calculator
Inverted Duty Refund Calculator
GST Set-off Calculator
GST Forms
Full Site Search
E-way Bill
Finance Bill
GST Videos

GST e-Books

GST Domains Sale

About Us

Our Services

Contact Us

TaxReply India Pvt Ltd
TM
Subscribe Free GST updates on...

Join on twitter

7048924208

GST Case Laws

Court
High Court
State
Search by Related Tags
  OR

  OR

  OR
Date (From)
Date (To)
Name of Party
Free-Text Search
Sort By
Text Search option

   6,520 Results

M/S CSK REALTORS LIMITED vs. ASSISTANT COMMISSIONER


(Telangana High Court | Aug 13, 2020)

1. Petitioner is a Private Limited Company incorporated under the Companies Act, 1956. 2. It is engaged in the business of construction and sale of flats and villas and is also an assessee on the rolls of the 1st respondent under the Goods and Services Tax Act, 2017 (for short 'the Act') 3. The 1st respondent issued notice intimating the discrepancies in the returns after scrutiny in Form GST ASMT-10, dt.17.12.2019 to the petitioner for the tax period 2017-18 to 2018-19 (from ...

SRI G.K. EXIM vs. THE DEPUTY COMMISSIONER AND OTHERS


(Andhra Pradesh High Court | Aug 13, 2020)

1) The present Writ Petition came to be filed seeking issuance of a writ of Mandamus to declare the inaction of the Respondents to reopen the portal immediately enabling the Writ Petitioner to submit its GST TRAN-1 Form in the GSTN Portal in terms of Section 140 of the CGST and APSGST Act, 2017; or in the alternative, permit the Writ Petitioner to submit GST TRAN-1 manually with a direction to the Respondents to consider the same in accordance with law. It is further pleaded that, a direction...
This petition is filed seeking quashing of the impugned penalty order at Annexure-E bearing No. No. ACCT/ENF-2/HBL/ORD 04/2019-20 dated 25.11.2019 in Form GST OV 09 by the respondent No.1 under Section 129 (3) of the Central Goods and Services Act, 2017 (for short ‘the Act’) and for other relief’s. 2.I have heard Sri Arvind Kamath, learned Senior Counsel appearing on behalf of the petitioner and learned AGA for the respondents and perused the material on record. 3.In...
★ Principle of Natural Justice
★ Opportunity of being heard
The petitioner has approached this Court challenging Ext.P4 series of notices of detention, whereby a consignment of goods transported at the instance of the petitioner was detained by the respondent on the allegation that there was a discrepancy in the e-way bill that accompanied the transportation of the goods. On a perusal of Ext.P4 series of notice, I find that the reason for detention was that, while the consignment was supported by an invoice which contained the details of the goods tra...
★ Detention of Vehicle & Goods
The petitioner has approached this Court challenging the detention notice issued to him (Ext.P5) under Section 129 of the GST Act. On a perusal of the detention notice, I find that the objection of the respondents was essentially that the consignment was not supported by the original invoice and there was variation detected in the goods transported from the description in the invoice. On a consideration of the reasons shown in Ext.P5, I am of the prima facie view that the detention cannot be ...
★ Detention of Vehicle & Goods
The petitioner has approached this Court challenging the detention notice issued to him (Ext.P4) under Section 129 of the GST Act. On a perusal of the detention notice, I find that the objection of the respondents was essentially with regard to the transportation of the goods having been covered by two e-way bills, when there was only one invoice covering the transportation. It is also stated that the mode of transportation shown as per the e-way bills was through a road, whereas the goods we...
★ Detention of Vehicle & Goods
Petitioner- Haryana Ayurvedic Drugs Manufacturers Association has preferred the instant writ petition seeking quashing of show cause notices (one of them being attached as P-12 dated 09.07.2020) issued by the Taxation authorities to the manufacturers of the “AUS ingredients bases sanitizer” for depositing the GST at the Tariff Rate of 18% under the HS Coder 3808-94 instead of 12%. Ld. Counsel for the petitioner has argued that the impugned show cause notices have been wrongly ...
★ Classification/Supply of Goods
The petitioner has approached this Court aggrieved by Ext.P4 notice issued to him under Section 129 of the GST Act. On a perusal of the detention notice, it is seen that the detention of the vehicle and the goods was on the finding that the goods on inspection were found to be different from those that were covered by the invoice and transportation documents. On a consideration of the reasons shown in Ext.P4, I am of the prima facie view that the detention cannot be said to be unjustified...
★ Detention of Vehicle & Goods

M/S. REACH DREDGING LTD


(Authority for Advance Ruling, West Bengal | Aug 10, 2020)

Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Act, 2017 or West Bengal Goods and Services Act, 2017 (hereinafter collectively called 'the GST Act'), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Act, 2017, within thirty days from the date of communication of this Ruling, or within such further time as menti...
☗ Work Contract

M/S. REACH DREDGING LTD.


(Authority for Advance Ruling, West Bengal | Aug 10, 2020)

Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Act, 2017 or West Bengal Goods and Services Act, 2017 (hereinafter collectively called 'the GST Act'), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Act, 2017, within thirty days from the date of communication of this Ruling, or within such further time as menti...
☗ Work Contract