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GST Case Laws


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This appeal has been filed under Section 107 of the Central Goods and Service Tax Act, 2017 by The Assistant Commissioner(Review), CGST, Commissionerate, Alwar (hereinafter also referred to as “the appellant or department" also) in view of Order-in-Review No.93/Review/2020-21 dated 27.08.2020 passed by the Commissioner, Central Goods and Service Tax Commissionerate, Alwar under Section 107(2) of the Central Goods and Service Tax Act, 2017, against the Order in Original No.01/2020 d...
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Detention of Vehicle & Goods

SHAPOORJI PALLONJI & COMPANY PRIVATE LIMITED


(Authority for Advance Ruling, Andhra Pradesh | Feb 25, 2021)

(Under sub-section (4) of Section 98 of Central Goods and Services Tax Act, 2017 and sub- section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017) 1. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and SGST Act, 2017 are in pari materia and have the same provisions like matter and differ from each other only on a few specific provisions, Therefore, unless a mention is particularly made to such dissimilar Provisions, a refer...
1. Heard Mr. B.P. Samal, learned counsel for the Petitioner and Mr. P.K. Muduli, learned Additional Government Advocate for the State-Opposite Parties. 2. Mr. Muduli, learned Additional Government Advocate for the State accepts notice for Opposite Party Nos.1 to 3. 3. Mr. Samal, learned counsel for the Petitioner submits that the present writ petition being identical to W.P.(C) No.5933 of 2020, the same may be disposed of in terms of the order dated 18th February, 2021, passed in W.P....
The challenge in this writ petition is to the order No. ZH370920OD45789 dated 21.09.2020 passed by the 2nd respondent vide Form GST DRC-07 by exercising power under Section 74(1) of the APGST Act, 2017. 2. The petitioner is a works contractor executing civil contract works for Nellore Municipal Corporation, 3rd respondent herein. The 2nd respondent issued notice dated 23.01.2020 under Section 74(1) of the APGST Act, 2017 for the tax period April, 2018 – March, 2019 claiming an amoun...

VITTA SAMANVAYA SAMITI vs. UNION OF INDIA AND OTHERS


(Rajasthan High Court | Feb 25, 2021)

1. Heard learned counsel for the petitioner. 2. A prayer has been made in the present writ petition seeking a direction to the respondents to extend the period of time for submitting of Form GSTR-9 and GSTR-9C for the financial year 2019-20 until 10.09.2021 placing reliance on Section 44 of the CGST Act, 2017 read with Section 35(5) of the RGST Act and Rule 80 of the CGST Rules, 2017. 3. Learned counsel for the petitioner submits that the respondents extended the period for filing of ...

TAMIL NADU SKILL DEVELOPMENT CORPORATION


(Authority for Advance Ruling, Tamilnadu | Feb 25, 2021)

Note: Any appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain pro...
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CHARITABLE TRUST /NPO

The petitioner has sought for issuance of writ of certiorari to quash the refund rejection orders. Noticing that W.P.No.13633/2020 relates to rejection of refund order as regards October, 2018; W.P.No.12555/2020 relates to rejection of refund orders for the months of April, 2018 to September, 2018; W.P.No.3384/2021 relates to rejection of refund orders for the months of November, 2018 and December, 2018 and noticing that the rejection of refund orders relates to the same assessee and the simi...
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Refund

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Refund

SI AIR SPRINGS PRIVATE LIMITED


(Authority for Advance Ruling, Tamilnadu | Feb 24, 2021)

Note: Any appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain pro...
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OTHER

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Classification/Supply of Goods

Heard, the learned counsel on either side. 2.The petitioners' herein are dealers, registered with Nagercoil Assessment Circle. Though the petitions are 17 in number, the issue raised in all these writ petitions is virtually one and the same. 3.The petitioners are traders in Raw Rubber Sheets. According to them, they had purchased goods from one Charles and his wife Shanthi. 4.The specific case of the petitioners is that a substantial portion of the sale consideration was p...
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Input Tax Credit

Heard Mr.Joseph Prabakar, learned counsel for the petitioner, Mr.A.P.Srinivas, learned Senior Standing Counsel for R1, R3 and R4 and Mr.ANR. Jayaprathap, learned Government Advocate for R2. 2. The petitioner seeks a mandamus directing the respondents to rectify the mistake in its GSTR-1 return, wherein it has, instead of the GST number of the purchaser in Andhra Pradesh, mentioned the GST number of the purchaser in Uttar Pradesh. 3. The petitioner, engaged in the manufacture of Constr...
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GSTR-1 Correction