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JUDGMENT [SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns Order-in-Appeal dated 16.02.2022 whereby the appeal filed by the Respondent Assistant Commissioner, Central Goods and Services Tax has been accepted and Order-in-Original dated 04.11.2020 has been set aside. The Appellate Authority has noticed that the issue pertains to the nature of services being provided by the Petitioner. The Appellate Authority records that the nature of services could be known from the service agreement...
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ANIL KUMAR vs. UNION OF INDIA


(Rajasthan High Court | Feb 19, 2024)

JUDGMENT The instant bail application has been filed under Section 439 Cr.P.C. on behalf of accused-petitioner. The petitioner has been arrested in connection with Complaint No.DGGI/INV/122/2023-Gr-F O/o ADG-DGGI-ZU-Jaipur for the offence(s) under Section 132 (1) (b) (c) (f) and (l) of CGST Act, 2017. Learned counsel for the accused-petitioner submitted that the petitioner has been falsely implicated under Section 132 (1) (b) (c) (f) and (l) of CGST Act, 2017. The accused-petitioner is be...
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ORDER The petitioner assails an order dated 16.08.2023 cancelling the GST registration of the petitioner. The petitioner was a registered person under applicable GST laws. According to the petitioner, he was unaware of the issuance of a show cause notice dated 15.06.2023 calling upon him to appear before the Commercial Tax Officer on 22.06.2023 in relation to the proposed cancellation of his GST registration. Since he was unaware of the show cause notice, it is stated that the petitioner ...
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NASIBULLA TIMBER STORE vs. STATE OF U.P. AND ANOTHER


(Allahabad High Court | Feb 16, 2024)

1. Having heard Mr. Shubham Agrawal, learned counsel for the petitioner and Mr. Ankur Agrawal, learned Standing Counsel for the revenue, we find, section 75 (4) of the U.P. G.S.T. Act, 2017 mandates opportunity of personal hearing be granted before any adverse decision is taken against any person, here a registered person/petitioner. 2. Undeniably, the notice issued to the petitioner under Section 74 of the Act dated 02.05.2023 did intend to call for a reply from the petitioner but did no...
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COMMON ORDER Mr. C. Harsharaj, learned Additional Government Pleader takes notice on behalf of the respondent. 2. The petitioner has challenged the impugned Assessment Order dated 27.04.2021 for the Assessment Year 2017-2018 bearing Reference:No.GSTIN33ABWPN4200E1ZV and the consequential demand notice dated 21.06.2023. 3. The impugned Assessment Order dated 27.04.2021 precedes notices dated 26.09.2017, 31.07.2020 and 22.01.2021. The petitioner also has replied to the last mentione...
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SHREE SALASAR STEELS vs. STATE OF UP AND OTHERS


(Allahabad High Court | Feb 16, 2024)

ORDER 1. Having heard Mr. Aloke Kumar, learned counsel for the petitioner and Mr. Ankur Agrawal, learned Standing Counsel for the revenue, we find, section 75 (4) of the U.P. G.S.T. Act, 2017 mandates opportunity of personal hearing be granted before any adverse decision is taken against any person, here a registered person/petitioner. 2. Undeniably, the first notice issued to the petitioner under Section 73 of the Act dated 11.04.2023 did intend to call for a reply from the petitione...
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JUDGMENT SANJEEV SACHDEVA, J (ORAL) 1. Petitioner impugns order dated 19.04.2021, whereby the GST registration of the petitioner has been cancelled retrospectively with effect from 01.07.2017. Petitioner also impugns the Show Cause Notice dated 11.02.2021 2. Vide impugned Show Cause Notice dated 11.02.2021 petitioner was called upon to show cause as to why the registration be not cancelled for the following reasons:- “Any Taxpayer other than composition taxpayer has not ...
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ORDER By the impugned Order in Appeal No.A.No.03-10/2020 (GSTA-I) (CN) (ADC) dated 27.08.2020, the first respondent as the Appellate Authority under the provisions of the respective GST enactments has rejected the appeals filed by the petitioner against eight separate Order-in- Original Nos.196 to 203/2019-RF all dated 06.11.2019 passed by the second respondent. 2. Operative portion of the impugned common order dated 27.08.2020 reads as under:- “6. Coming to the first ground...
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JUDGMENT SANJEEV SACHDEVA, J (ORAL) 1. Petitioner impugns order dated 29.11.2023 passed under Section 73 of the Central Goods and Services Tax Act, 2017, whereby a demand has been created against the petitioner. 2. Learned counsel for petitioner submits that petitioner never received the Show Cause Notice dated 24.09.2023 and accordingly could not respond to the same. Learned counsel submits that the Show Cause Notices are normally uploaded on the portal under the heading of &lsqu...
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ORDER HON'BLE ALOK MATHUR, J. 1. Heard Sri Rishi Raj Kapoor, learned counsel for the petitioner and the Standing counsel on behalf of the respondents. 2. By means of the present writ petition the petitioner has challenged the order of cancellation of registration under U.P. Goods and Services Tax Act, 2017 vide order dated 1.6.2023 as well as rejection of the application for revocation vide order dated 2.9.2023 and also rejection of his appeal against both the aforesaid orders...
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13 Feb

☑ Monthly | GSTR-5

GSTR-5 for the m/o Jan 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Jan 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Jan 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Feb

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Jan 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Jan 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Feb

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Jan 2025 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 Feb

☑ Monthly | GSTR-11

GSTR-11 for the m/o Jan 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).