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GST Case Laws


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  9,143 Results

CROWN CRAFT INDIA PRIVATE LTD


(Authority for Advance Ruling, Rajasthan | May 19, 2022)

Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a refere...

MODY EDUCATION FOUNDATION


(Authority for Advance Ruling, Rajasthan | May 19, 2022)

Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of communication of this order. At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a ...

REAL METALS TRADING vs. UNION OF INDIA AND OTHERS


(Allahabad High Court | May 19, 2022)

Sri Nishant Mishra, learned counsel for the petitioner, learned Standing Counsel for the respondent no.1 and Sri Gaurav Mahajan alongwith Sri Dhananjay Awasthi, learned Senior Standing Counsel for the respondent nos. 2 and 3. This writ petition has been filed praying for the following relief:- A- Issue a writ, order or direction in the nature of mandamus directing respondent nos. 2 and 3 to return/refund the amount of Rs. 25,00,000/- along with interest, which was illegally collected ...

JUHI ALLOYS LIMITED vs. STATE OF U.P. AND OTHERS


(Allahabad High Court | May 19, 2022)

Heard Sri V.K. Upadhya, learned Senior Advocate, assisted by Sri Ritvik Upadhya, learned counsel for the petitioner and Sri B.P. Singh Kachhawah, learned standing counsel for the State-respondents. This writ petition has been filed praying for the following relief: "i) issue a suitable writ, order or direction in the nature of certiorari calling for the record of the case and to quash the impugned order dated 29.03.2022 passed by the respondent no. 2 for the F.Y. 2017-2018 Tax Pe...

VEDANT CONSTRUCTION vs. STATE OF U.P. AND OTHERS


(Allahabad High Court | May 19, 2022)

Heard the counsel for the petitioner. The present petition has been filed challenging the order dated 23.12.2021 passed by the Additional Commissioner, Grade II (Appeal), Commercial Tax Department, Jhansi, i.e., respondent no. 2 whereby the appeal of the petitioner filed against the order dated 26.11.2018 regarding cancellation of its registration has been dismissed. The appeal has been dismissed on grounds of limitation. It has been recorded in the impugned order that the limitation ...
The Revenue questions the propriety of an order passed by the Commissioner of Appeals to the extent that the appellate authority has declined the Revenue’s demand pertaining to a sum of Rs. 2,18,75,232/- for which undue credit, according to the Revenue, was obtained by the respondent assessee. 2. The matter pertains to the period of transition in 2017 to the goods and services tax regime. The substance of the dispute relates to the payment by the assessee of the service tax componen...
A Introduction 1 The Union of India “Union Government” or “Central Government” is in appeal against a judgment of a Division Bench of the Gujarat High Court dated 23 January 2020. The High Court allowed a petition instituted by the respondents under Article 226 for challenging the constitutionality of two notifications of the Central Government. The bone of contention is whether an Indian importer can be subject to the levy of Integrated Goods and Service...

SATGURU IMPEX vs. STATE OF TRIPURA AND OTHERS


(Tripura High Court | May 18, 2022)

Heard learned senior counsel Mr. B.N. Majumder assisted by learned counsel Mr. S. Lodh appearing on behalf of the petitioner-Firm and learned counsel Mr. Asish Nandi appearing for the respondent-State. 2. It appears that certain goods, i.e. 130 drums of Bitumen were being in the course of transport from the seller in Guwahati to the buyer in Agartala for the purpose of use in some railway contract. It appears that the said tax invoice No.08 and the E-way bill No.831225363245 were original...
1. The substantive prayers made in the writ petition read as follows: “(i) Issue an appropriate writ(s)/direction(s) holding the Circular No. 37/018-Cus dated 09.10.2018 ultra virus the provisions of CGST Act, 2017 to the extent it purports to clarify that refund of IGST will not be granted when drawback is claimed under column “A” of drawback schedule and to direct the Respondents; (ii) Direct the Respondents to grant forthwith the refund of IGST paid on the exporte...
1. This writ petition is directed against the show cause notice dated 21.05.2020, issued by the respondents/revenue. 2. To be noted, the impugned show cause notice dated 21.05.2020 has been issued to several other entities/persons, including the petitioner proprietorship concern, and its authorised signatory, namely one, Mr Tarun Gulati. The relevant part of the said show cause notice is extracted hereafter: “13.55. M/s Gulati Enterprises, 316, FIE Patparganj Industrial Area, De...


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10 Mar

☑ Monthly | GSTR-7

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

☑ Monthly | GSTR-8

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

11 Mar

☑ Monthly | GSTR-1

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

13 Mar

☑ Monthly | GSTR-5

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

☑ Monthly | GSTR-6

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

☑ Monthly | IFF

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

20 Mar

☑ Monthly | GSTR-3B

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

☑ Monthly | GSTR-5A

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

25 Mar

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Feb 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 Mar

☑ Monthly | GSTR-11

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

31 Mar

☑ Annual | CMP-02

Last date to opt-in from regular scheme to composition scheme under GST for FY 2024-25 [Rule - 3 of CGST Rules.]

☑ Annual | GTA

Closing Date of window on GST Portal for Opt-in / Opt-out for Forward Charge / Reverse Charge by GTA for FY 2024-25 [Notification No.06/2023 - CT(R) dated 26.07.2023]