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ORDER UPON hearing the counsel the Court made the following. 1. Heard Mr. N. Venkataraman, the learned Additional Solicitor General appearing for the Revenue and Ms. Anuradha Dutt, the learned counsel appearing for the respondents. 2. Delay condoned. 3. The High Court while allowing the Writ Petitions filed by the respondents, quashed the show cause notices issued by the Revenue seeking recovery of Rs.3731 Crore holding as under in Paras 32 and 33 respectively:- “32....
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VINEET JAIN vs. UNION OF INDIA & OTHERS


(Rajasthan High Court | Jan 24, 2025)

ORDER 1. The instant bail application has been filed under Section 483 BNSS on behalf of the accused-petitioner. The petitioner has been arrested in connection with FIR No. DGGI/INV/GST/3844/2023-Gr D-O/o ADG-DGGI-JZU-JAIPUR for the offence(s) under Section 132 (1) (C), (f) & (H), Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the Act of 2017’). 2. It is contended by learned counsel for the petitioner that the petitioner was arrested on 28.09.202...
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PER M.S. RAMACHANDRA RAO, C.J. 1) In this writ petition, the petitioner is assailing order dt. 28.02.2022 (Annexure-3) passed by the Joint Commissioner confirming the order dt. 15.12.2020 passed by the 2nd Respondent. 2) Petitioner is registered under the Jharkhand Goods and Services Tax Act, 2017, as an assessee. 3) For the financial year 2018-19, the 2nd Respondent passed an order dt. 15.12.2020 (Annexure-1) that the petitioner has availed excess amount of Input Tax Credit in GS...
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WIPRO LIMITED vs. UNION OF INDIA & OTHERS


(Karnataka High Court | Jan 23, 2025)

ORAL ORDER Sri. Venkatesh S.Arbatti., counsel for the petitioner and Smt. K.S. Anusuyadevi., CGSC for the respondents have appeared in person. 2. The short facts are these: The petitioner - WIPRO Limited Bangalore is engaged in the manufacture and export of Information Technology products. For the purpose of its exports and imports, the petitioner has been issued Import Export Code IEC No.0488006040 in terms of the Foreign Trade (Development & Regulation) Act, 1992 and th...
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JUDGMENT Petitioner challenges an order dated 18.04.2024 assessing the petitioner under Section 73(9) of the CGST Act apart from penalty and interest for the financial year 2018-19. 2. Petitioner is an assessee under the GST Act. The impugned order was issued after denying the benefit of input tax credit on account of the provisions contained in sub-section (4) of Section 16 of the CGST/SGST Act, due to the failure of the petitioner to file Form GSTR-3B within the time prescribed for ...
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1. This writ petition is directed against order dated 05.11.2024 passed by the respondents under Section 74 of the Goods and Services Tax Act, 2017 (for short, 'the Act'), raising a demand of Rs. 90,25,540/-. 2. A show cause notice under Section 74 of the Act for financial year 2017-18 was issued to the petitioner in terms of the Special Investigation Branch (SIB) report to show cause inter alia making reference to the various findings arrived at by the SIB and calling upon the pe...
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CAV JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned Senior Advocate Mr. Mihir Joshi with learned advocate Mr. Dhaval Shah for the petitioners and learned Senior Standing Counsel Ms. Hetvi H. Sancheti for the respondents. 2. Rule returnable forthwith. Learned Senior Standing Counsel Ms. Hetvi H. Sancheti waives service of notice of rule on behalf of the respondents. 3. These three petitions are filed by the petitioner company and its Director challengi...
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ROHIT SINGLA vs. SIO (SENIOR INTELLIGENCE OFFICER) & OTHERS


(Chhattisgarh High Court | Jan 23, 2025)

ORDER ON BOARD 1. This is the first bail application filed under Section 483 of the Bhartiya Nagarik Suraksha Sanhita, 2023 for grant of regular bail to the applicant who has been arrested in connection with Crime No. 1191/GST/2024/-25 registered at Police Station Directorate General of GST Intelligence, Raipur Zonal Unit, for the offences punishable under Section 16, Section 132 (1) (b), 132 (1) (c) and 132 (1) (f) of the Central Goods and Services Tax Act, 2017. 2. prosecution's...
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RIDDHI ENTERPRISE.


(Appellate Authority for Advance Ruling, Gujrat | Jan 22, 2025)

At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘CGST Act, 2017’ and the ‘GGST Act, 2017’) are pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act, 2017 wou...
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DOMS INDUSTRIES P LTD.


(Appellate Authority for Advance Ruling, Gujrat | Jan 22, 2025)

At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the 'CGST Act, 2017' and the 'GGST Act, 2017') are pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act, 2017 would also ...
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10 Feb

☑ Monthly | GSTR-7

GSTR-7 for the m/o Jan 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Jan 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Feb

☑ Monthly | GSTR-1

GSTR-1 for the m/o Jan 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 Feb

☑ Monthly | GSTR-5

GSTR-5 for the m/o Jan 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Jan 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Jan 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Feb

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Jan 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Jan 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Feb

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Jan 2025 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 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).