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GST Case Laws


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  10,683 Results

SAMYAK METALS PVT. LTD. vs. UNION OF INDIA & OTHERS


(Punjab and Haryana High Court | May 24, 2023)

RITU BAHRI, J. Petitioner is seeking a writ in the nature of mandamus directing respondent No. 3 to refund the amount, which was recovered illegally from the petitioner vide Form GST DRC-03 dated 26.02.2021 (Annexure P-3) without issuing any show cause notice or passing any order under Section 74 of the Central GST Act and Haryana GST Act, 2017. The petitioner is engaged in the business of manufacturing of aluminium ingots. For the purpose of Goods and Service Tax, the petitioner is r...
ORDER 1. The petitioner has called in question the correctness of the order passed on 13.4.2023 under Sections 73(9), 50 & 122(2) of the Karnataka Goods and Services Tax Act (KGST) / Central Goods and Services Tax Act, 2017 (CGST) / Section 20 of the Integrated Goods and Services Tax Act, 2017 (IGST) read with Rule 142(5) and (6) of the KGST Rules, 2017 for the Tax Period 2017-18 (July 2017-March 2018) passed in the case of the petitioner by the first respondent (Annexure-A). 2. I...

M.R. OVERSEAS vs. UNION OF INDIA & OTHERS


(Delhi High Court | May 24, 2023)

VIBHU BAKHRU, J. 1. The petitioner has filed the present petition, inter alia, impugning the order dated 26.05.2021, passed by the Adjudicating Authority [Assistant Commissioner of Central Goods & Services Tax], rejecting the petitioner’s claim for refund. The petitioner also impugns the order dated 25.02.2022, passed by the Appellate Authority [Commissioner of Central Goods and Service Tax/GST(Appeals-1)], whereby the petitioner’s claim for refund of Input Tax Credit (ITC...

ROSY JACOB vs. BHARATH PETROLEUM CORPORATION LTD


(Kerala High Court | May 24, 2023)

JUDGMENT The writ petition is filed to set aside Ext.P15 order passed by the 2nd respondent. 2. The petitioner's case is that he was running a retail outlet of the 1st respondent since 16.08.1977. The 3rd respondent is the present owner of the property, who has complained to the 2nd respondent that the petitioner does not have a valid lease agreement. Consequently, the 2nd respondent has issued Ext.P13 show cause notice, directing the petitioner to produce the registered place of ...
ORDER 01. The petitioner has called in question the order dated 27.08.2022 passed by State Taxes Officer Jurisdiction Circle-‘J’ Jammu, (assessing authority) whereby assessing authority has rejected the refund claim of the petitioner. The order impugned is appealable before the appellate authority under Section 107 of the Goods and Services Tax Act, 2017. The petitioner has not been able to demonstrate any of the exceptions culled out by the Supreme Court in the case of Whirlp...
VIBHU BAKHRU, J. 1. The petitioner (hereafter ‘ZIPL’) has filed the present petition under Article 226/227 of the Constitution of India impugning the orders dated 10.10.2022 and 06.10.2022 (hereafter ‘the impugned orders’) passed by respondents nos. 1 and 2, respectively. In terms of the impugned orders, ZIPL’s bank accounts (Current Account No. 50200076276270 maintained with HDFC Bank Ltd., SCO-15, Sector-14, Gurugram; Escrow / Nodal Account No. 0172611...

ROXY ENTERPRISES vs. UNION OF INDIA & OTHERS


(Delhi High Court | May 22, 2023)

VIBHU BAKHRU, J. 1. Issue notice. 2. The learned counsel appearing for the respondents accepts notice. 3. The petitioner has filed the present petition challenging the show cause notice dated 25.01.2023 as well as the order dated 14.02.2023 (hereafter ‘the impugned order’) passed by the concerned authority, pursuant to the said show cause notice. 4. The petitioner is an individual and carries on his business as a sole proprietor under the name M/s Roxy Enterprises....

VIKASH AGRITECH FOOD PRIVATE LIMITED


(Authority for Advance Ruling, West Bengal | May 19, 2023)

A person within the ambit of Section 100 (1) of the Central Goods and Services Tax Act, 2017 or West Bengal Goods and Services Tax 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 Tax Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such furthe...

PR FLOUR MILLS PVT. LTD


(Authority for Advance Ruling, West Bengal | May 19, 2023)

A person within the ambit of Section 100 (1) of the Central Goods and Services Tax Act, 2017 or West Bengal Goods and Services Tax 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 Tax Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such furthe...

KSB LIMITED


(Authority for Advance Ruling, West Bengal | May 19, 2023)

A person within the ambit of Section 100 (1) of the Central Goods and Services Tax Act, 2017 or West Bengal Goods and Services Tax 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 Tax Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such furthe...


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20 Sep

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Aug 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Aug 2024 [Return by OIDAR Service Providers - Rule 64.]

25 Sep

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Aug 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 Sep

☑ Monthly | GSTR-11

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