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GST Case Laws


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1. This is an application for anticipatory bail in connection with Summons No. CBIC-DIN-20201267VR000000DFES dated 2nd December 2020 issued by the respondent No.1. The Summons was issued under Section 70 of the Central Goods and Services Tax Act, 2017 (for Short “CGST Act”). The applicant was summoned to appear for enquiry in connection with M/s. Neha Impex under CGST Act, 2017. The applicants attendance is necessary to give evidence and produce documents or things in his pos...

LAZIO EXPORTS vs. UNION OF INDIA


(Gujarat High Court | Mar 2, 2021)

1. Pursuant to the common order dated 18.03.2020, passed by this Court in Special Civil Application No.6781 of 2020 and Special Civil Application No.6782 of 2020, a detailed representation was sent to the respondent-Department on 20.05.2020 by the Proprietor, applicant – original petitioner, making a grievance that the directions of the Court has not been complied with. 2. It is the grievance on the part of the applicant that when specific details were sought for about the pending m...

ANAND DISTRIBUTORS vs. THE UNION OF INDIA


(Madras High Court | Mar 2, 2021)

Heard the learned counsel on either side. 2.The petitioner had registered himself as a dealer under TNVAT Act, 2006. Following the implementation of the Central Goods and Services Tax Act, 2017, the petitioner migrated into GST regime and got registered under the new Act. 3.The case of the petitioner is that when CGST Act came into force on 01.07.2017, he was entitled to a credit of ₹ 5,03,202/-. The petitioner would state that though he made several attempts to file form GST TR...
Heard the learned counsel on either side. 2.The petitioner had registered herself as a dealer under TNVAT Act, 2006. Following the implementation of the Central Goods and Services Tax Act, 2017, the petitioner migrated into GST regime and got registered under the new Act. 3.The case of the petitioner is that Section 140(3) of the CGST Act, she can claim credit of eligible duties in respect of the inputs held in stock on the appointed day i.e., 30.06.2017. Of-course, the petitioner was...
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Belated Return

BRITISH BIOLOGICALS vs. UNION OF INDIA & ORS.


(Delhi High Court | Mar 2, 2021)

1. Although, only the interlocutory application i.e., CM No.3624/2021, is listed for hearing today, with the consent of the learned counsel for the parties, the captioned application as well as the writ petition is taken up for hearing. 2. A perusal of the record shows that the writ petition is, principally, directed against the notice dated 03.06.2020 issued by respondent no.3 i.e., Director General of Anti-Profiteering (DGAP). 2.1. We are informed by Mohd. Shahan Ulla, who appears o...

VEHICLE FACTORY JABALPUR vs. JOINT COMMISSIONER AND OTHERS


(Madhya Pradesh High Court | Mar 1, 2021)

This writ petition is directed against the order of the Joint Commissioner, Central G.S.T., Central Excise and Customs, Jabalpur, whereby the following order has been passed against the petitioner - Vehicle Factory, Jabalpur :- "(i) I confirm the demand of Central Goods and Services Tax of ₹ 12,83,72,983/- (₹ 12,35,59,429/- + ₹ 48,13,554/-) (Rs. Twelve Crore Eighty Three Lakhs Seventy Two Thousand Nine Hundred and Eighty Three only) under Section 73 (9) of the CGST ...
Writ petition was preferred for the following reliefs: (a) Writ(s), order(s), direction(s) quashing and setting aside the impugned Circular dated 10-02-2020 bearing F. No. CBEC-20/16/07/2020-GST (Annexure- “1”) issued by the Special Secretary and Member, Ministry of Finance (Department of Revenue), Central Board of Indirect Taxes and Customs, the Respondent No.2 in purported exercise of powers under Section 168(1) of the Central Goods & Service Tax Act, 2017 read with Sect...
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Demand & Interest

SANTHOSH DISTRIBUTORS


(Appellate Authority for Advance Ruling, Kerala | Mar 1, 2021)

1. This appeal stands filed under Section 100(1) of the GST Act, 2017 by M/s. Santhosh Distributors (hereinafter referred to as the appellant), an authorized distributor of M/s. Castrol India Ltd. (‘Castrol’) for the supply of Castrol brand Industrial and automotive lubricants bearing HSN code 2710. Brief facts of the cases 2. The appellant preferred an application before the Advance Ruling Authority and sought ruling on the following question of law : The appellant is...

SOFT TURF


(Appellate Authority for Advance Ruling, Kerala | Mar 1, 2021)

1. The application for advance ruling stands referred under Section 98(5) of the CGST/SGST Act, 2017. The application has been filed by M/s. Soft turf Alleppey bearing GSTIN 32ADQPG340PIZF. The dealer is engaged in the manufacture and supply of floor mats made of poly vinyl chloride known commonly as PVC carpet mats. Brief facts of the case 2. The applicant had sought an advance ruling regarding the classification of PVC carpet mats manufactured by them. The classification was sou...

WIPRO ENTERPRISES PRIVATE LIMITED


(Authority for Advance Ruling, Karnataka | Feb 26, 2021)

ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER 98(4) OF THE KGST ACT, 2017 M/s. Wipro Enterprises Private Limited, Consumer Care & Lighting Division, SJP1, 'C' Block, Sarjapur Road, Doddakkanelli, Bangalore-560035 having GSTIN number 29AAJCA0072C1Z1, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of the CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of the KGST Rules in FORM GST ARA-01 disch...
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FMCG

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Classification/Supply of Goods