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GST Case Laws


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  9,362 Results

This writ petition is disposed at the time of admission after hearing of the learned counsel for the petitioner and the learned Additional Government Pleader for the respondents. 2.It is the specific case of the petitioner that the petitioner is engaged in export of services and therefore entitled for refund under Section 54 of the CGST Act, 2017. It is the further case of the petitioner that the 3rd respondent had earlier sanctioned the refund claim of the petitioner for the exports for ...
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Refund

1. The petitioner has filed this petition questioning the propriety of order dated 04-12-2021 (Annexure P-1) passed by the respondent No.3-Joint Commissioner, State Taxes, Durg, whereby the appeal preferred under Section 107 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “Act of 2017”), has been rejected. 2. From perusal of the record, it appears that the order dated 25-03-2021 & 01-04-2021 (Collectively filed as Annexure P-2) was passed by...
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Demand & Interest

C.M.No.45404/2021 Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) No.14422/2021 1. Present writ petition has been filed challenging Rule 86A of the CGST Rules as illegal, arbitrary and bad in law. Petitioner also seeks a direction declaring the continuance of blocking of petitioner’s ITC of INR 8,72,22,741/- beyond a period of one year as illegal on account of violation of express mandate of Rule 86A(3) and to u...
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Blocking of ITC

LAKHLAN & QUERESHI CONSTRUCTION COMPANY


(Authority for Advance Ruling, Rajasthan | Dec 15, 2021)

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 reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as bei...

IOCL


(Authority for Advance Ruling, Odisha | Dec 15, 2021)

1.0 The Applicant having assigned with GSTIN number 21AAAC11681G1ZI sought advance ruling in respect of the following questions.- (a) Whether sending of Naphtha, DM water, Power, Cooling water, service water and instrument air by the Applicant to Praxair and receiving back of Hydrogen gas. Nitrogen gas and HP steam under the contract will fall under 'job work' in terms of section 2(68) of Central Goods and Service Tax Act,2017 (CGST Act) and Odisha Goods and Service Tax Act, ...
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Job Work

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Rates of Tax

VAKAO THEME PARK LLP


(Authority for Advance Ruling, Rajasthan | Dec 15, 2021)

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 reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as bei...
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Rates of Tax

PARKER HANNIFIN INDIA PRIVATE LIMITED


(Authority for Advance Ruling, Maharashtra | Dec 15, 2021)

The present application has been Filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. Parker Hannifin India Pvt. Ltd. the applicant, seeking an advance ruling in respect of the following questions.- Whether the CNG Dispenser manufactured and supplied by the Applicant is correctly covered in SL. No. 422, Schedule III of Notificatio...
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Rates of Tax

The petitioner has challenged the impugned order rejecting the request for deleting the names of two of the partners from the registration. It is the case of the petitioner that the petitioner's partnership firm consisted of four partners out of which two of the partners were existed and pursuant to which the petitioner firm was reconstituted by a deed of Reconstitution dated 19.04.2019. Pursuant to the deed of Reconstitution, the petitioner made an application for making changes in the r...
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Registration

Heard the learned counsel for the petitioner and the learned Government Advocate appearing for the respondents. 2. The petitioner has filed this Writ Petition to quash the impugned order of detention dated 29.11.2021 in GST Mov-6 of the second respondent and to direct the respondents to release the consignment vehicle bearing registration No.TN 31 AC 7710. 3. By the impugned detention order, the lorry / truck, in which, the goods were dispatched by the petitioner to BGR Energy Systems...
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E-way Bill

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Detention of Vehicle & Goods

ABDUL AZIZ, M/S. GLOW WORM CHIPS


(Appellate Authority for Advance Ruling, Kerala | Dec 14, 2021)

1. The appeal stands filed under Section 100(1) of the GST Act, 2017, by Sri. Abdul Aziz, M/s. GLOW WORM CHIPS having a registered office at 12/34, Kurichamkullam, Kallekkad, Palakkad - 678006, bearing GSTIN 32BBHPA7155F1Z2 (hereinafter referred as the appellant). The appeal stands filed against the Advance ruling Order No: KER 113/2021 dtd.26-05-2021 pronounced by the Kerala Authority for Advance ruling. 2. At the outset, the provisions of the Central Goods and Services Tax Act, 2017&nbs...


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