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The petitioner seeking for issuance of writ of mandamus for direction declaring the Rule 117 of Central Goods and Services Tax Rules providing time limit for filing TRAN-1 as ultra-vires, and in violation to Section 140 and 174 of the Central Goods and Services Tax Act, 2017, that appropriate directions be issued declaring the petitioner to be entitled to tax credit on account of Input Credit of Service Tax of ₹ 13,39,560/- and sought for certain other incidental reliefs. 2. The learned...
Mrs.Hema Muralikrishnan, learned Senior Standing Counsel accepts notice for the respondents and is armed with instructions to proceed with the matter finally. Hence, by consent of both sides, the Writ Petitions are taken up for final disposal even at the stage of admission. 2. The only issue that arises in this case is as to whether the impugned orders passed by the first respondent, i.e., Joint Commissioner of Central Tax (Appeals – II) dated 18.02.2021 are liable to be set aside i...
Heard Mr.S.Baskaran, learned counsel for the petitioner and Mr.Meganathan, learned Junior Standing Counsel for the respondent. 2. The challenge is to a communication issued by the sole respondent/the Superintendent of GST and Central Excise, calling upon the petitioner to remit an amount of ₹ 7,81,187/- (approx.) as interest for delayed remittance of tax for financial periods 2017-18, 2018-19 and 2019-20 (upto December 2019). The interest has been levied under Section 50 of the Central ...
Similar question of law and fact arises in these writ petitions. Hence, the writ petitions are being disposed of by this common judgment & order. In Writ Petition Nos.11857, 11860 and 11888 of 2021, petitioner has assailed assessment orders dated 06.02.2021 imposing tax, penalty and interest to the tune of ₹ 22,44,905/-, 1, 35,00, 555/- and ₹ 2,42,30,362/- for the periods April, 2019 to August, 2019, September 2019 to March, 2020 and May, 2018 to March 2019 respectively as pay...


(Gujarat High Court | Jun 24, 2021)

1. The petitioners by the present petition filed under Article 226 of the Constitution of India have challenged the Summons dated 12.4.2021 (Annexure-A) issued under Section 70 of the Central Goods and Services Tax Act, 2007 (herein after referred to as 'CGST Act"), calling upon the petitioners to give evidence and produce the documents as mentioned therein in connection with the inquiry initiated against the petitioners. The petitioners also have sought directions against the respon...
This batch of Writ Petitions relates to two sets of assessment orders passed in the case of two assessees under the provisions of Goods and Services Tax Act, 2017 (in short 'GST Act') for the periods 2017-18, 2018-19 and 2019-20. They are disposed by way of this common order, since the legal issue that arises in these cases is one and the same. 2. In W.P.No.3936 of 2020, it is argued by Mr.Joseph Prabakar, learned counsel for the petitioner that an additional issue is raised in re...
Petitioner is a Private Limited Company, having its manufacturing unit at Haridwar. Petitioner’s input tax credit available in its electronic trading ledger was provisionally blocked on the ground that petitioner had availed input tax credit, amounting to ₹ 1.5 crores, based on fake invoices issued by non-existing firms. The said blockage was made on 15.01.2020 under Rule 86(A)(1) of C.G.S.T. Rules, 2017. Thus, feeling aggrieved, petitioner has filed this writ petition, seeking the fo...


(Patna High Court | Jun 24, 2021)

Petitioner has prayed for the following relief(s): (i) Commanding upon the Respondents to withdraw the Assessment order bearing Reference No. 677 dated 17.08.2019 (Annexure 2) issued under Section 62 (1) of the Bihar Goods and Services Tax Act, 2017 in as much as a valid return along with the requisite taxes for the month of July, 2019 has already been filed; (ii) Commanding upon the Respondents to withdraw the consequential Composite Notice to Third Person dated 09.02.2020 (contained...
This writ petition is directed against the order passed by the respondent under Section 129(1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘CGST Act’, for short) for having seized the goods (Arecanut). 2. The case of the petitioner is that, he is a trader and consignor of the Arecanut detained by the respondent while it was in transit being transported from Kasargod to Delhi. When the goods was in conveyance passing through National Highway ...
This writ petition has been filed by M/s. Arun Construction Company, Rewa, through its Partner- Mr. Pushpendra Tiwari, seeking the following reliefs: "7.1 This Hon'ble Court may kindly be pleased issue Writ in the nature of Certiorari setting aside the Order Impugned dated 20.12.2020. 7.2 This Hon'ble Court may be pleased to issue Writ in the nature of Mandamus, directing the Respondents to dispose of the Representation dated 28.02.2021. 7.3 This Hon'ble Court may...