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1. This writ petition is preferred against the order dated 26.10.2021, passed by the Appellate Authority (Delhi GST)/Special Commissioner-II, Department of Trade and Taxes, Government of National Capital Territory of Delhi [hereafter referred to as “appellate authority”]. 1.1. The appellate authority, via the impugned order, has dismissed the appeal preferred by the petitioner, on the ground of limitation. 2. Mr Puneet Rai, who appears on behalf of the petitioner, says tha...

Limitation / Period of limitation


(Allahabad High Court | Apr 7, 2022)

1. Heard Sri Praveen Kumar, Sri Aditya Pandey, Sri Pranjal Shukla, learned counsels for the petitioners; Sri B.P. Singh Kachhawah, learned standing counsel & Sri Nimai Das, learned Additional Chief Standing Counsel for the respondents. 2. All the aforequoted writ petitions have been filed aggrieved with blocking of input tax credit by the concerned authority under Rule 86 A of the C.G.S.T. /U.P. G.S.T. Rules, 2017. Rule 86 A(2) of the C.G. & S.T. Rules, 2017, which provides as und...

Blocking of ITC


(Authority for Advance Ruling, West Bengal | Apr 7, 2022)

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...
Writ petition has been preferred for the following relief (s). (a) holding and declaring that the petitioner has a right to utilize its credit balance of ₹ 1 Crore in the Personal Ledger Account under the existing laws of the Central Excise Act, 1944 for payment of its obligation and liabilities under the enacting laws of the Central Goods and Service Tax Act, 2017 which repealed the Central Excise Act, 1944; (b) holding and declaring that the words 'cenvat credit so mentioned u...


(Authority for Advance Ruling, Uttarakhand | Apr 6, 2022)

1. This is an application under Sub-Section (1) of Section 97 of the Central Goods & Service Tax Act, 2017 and Uttarakhand State Goods & Service Tax Act, 2017 (hereinafter referred to as CGST/SGST Act) and the rules made there under filed by M/s Garhwal Mandal Vikas Nigam Limited, Rajpur Road, Dehradun Uttarakhand, 248001, (herein after referred to as the "applicant"), an undertaking of Government of Uttarakhand and registered with GSTIN- 05AACCG6021E1Z7 under the CGST Act, ...
The petitioner has challenged the impugned show cause notice dated 15.12.2020 of the 4th respondent on the ground that the impugned notice is contrary to the circular No.52/26/2018-GST, dated 09.08.2018 of the Government of India, Ministry of Finance (Department of Revenue), Central Board of Indirect Taxes and Customs, New Delhi. A Specific reference was drawn to paragraph No. 12 from the said circular, which reads as under:- “12.1. Applicable GST rate for bus body building activity...
Petitioner seeks a direction to release the bank guarantee furnished by it after finding that the detention of goods under section 129 of the Central Goods and Service Tax Act, 2017 (for short the Act), is illegal. Through an amendment, petitioner has challenged the final order under section 129(3) issued in Form MOV-09, imposing a tax of ₹ 27,540/- and an equivalent amount as penalty. 2. Petitioner has a valid GST registration and carries on the business in electrical contract works. I...
1. This matter is taken up by virtual/physical mode. 2. Assailing the order dated 14th February, 2020 cancelling the registration being GSTIN/UIN: 21BLDPP8023R2ZQ by the Superintendent of Bhadrak Circle, under the Central Goods and Services Tax Act, 2017 (referred to as “CGST Act”) the Petitioner came up before this Court invoking provisions of Article 226 of the Constitution of India and alleged that even though he expressed his willingness to file all periodic returns, the a...
Heard learned counsel for the parties. The writ petition was preferred with the following relief: i. “For issuance of an appropriate writ/ order/ direction including writ of certiorari for quashing/setting aside notice dated 14.12.2020 issued in FORM GST DRC-13 by Respondent No.2 (Annexure-8) wherein without following due procedure and without giving any intimation to the petitioner, under Section 79(1) (C) of the Jharkhand Goods and Services Tax Act, 2017 (hereinafter referred as &...


(Gujarat High Court | Apr 6, 2022)

1. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: “(a) To issue a writ in the nature of certiorari and or any other appropriate writs, order or direction for calling of records of proceedings initiated pursuant to show-cause notice dated 14.02.2022 and after perusing the same be pleased to quash and set aside show cause notice dated 14.02.2022 and order dated 22.02.2022 passed thereon by State Tax Off...

Cancellation of Registration

10 Feb

☑ Monthly | GSTR-7

GSTR-7 for the m/o Jan 2024 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Jan 2024 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Feb

☑ Monthly | GSTR-1

GSTR-1 for the m/o Jan 2024 (Monthly Taxpayers) - N.No. 83/2020.

13 Feb

☑ Monthly | GSTR-5

GSTR-5 for the m/o Jan 2024 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Jan 2024 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Jan 2024 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Feb

☑ Monthly | GSTR-3B

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

☑ Monthly | GSTR-5A

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

25 Feb

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Jan 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 Feb

☑ Monthly | GSTR-11

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

29 Feb

☑ One Time | ECRRS

Last date for making amendment in reported opening balance of ITC Reversal in Electronic Credit Reversal and Reclaimed Statement.