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  9,143 Results

ATUL IRON TRADERS vs. STATE OF U.P. AND OTHERS


(Allahabad High Court | Oct 22, 2021)

Present writ petition has been filed assailing the order dated 1.5.2019 passed by the Additional Commissioner Grade-2 (Appeal), State Tax, Aligarh under Section 107 of the UP GST Act. Counsel for the parties, at the very outset, state that the matter is covered by the Judgment and order passed by the Division Bench in Writ Tax No. 356 of 2018, M/s Loverly Traders Vs. State of UP and three others, passed on 1.10.2021, which is quoted hereinbelow:- "Heard Sri Vishwjit, learned coun...
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E-way Bill

Captioned main writ petition has been filed assailing an 'order dated 08.02.2021 bearing reference GSTIN.33CVHPM5327C1ZU/2019- 20' [hereinafter 'impugned order' for the sake of convenience and clarity] made by first respondent. The impugned order is under 'Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017)' [hereinafter 'TN-GST Act' for the sake of convenience and clarity] and 'Central Goods and Services Tax Act, 2017' [hereinafter ...
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Other

JAGAT SINGH vs. UNION OF INDIA


(Allahabad High Court | Oct 22, 2021)

The correction application is allowed. This is an application for correction in the order dated 7.10.2021. Due to inadvertence, the wrong order has been transcribed. The order dated 7.10.2021 is scored out and replaced with the following order: "Heard Sri Nikhil Kumar, learned counsel for the applicant, learned A.G.A. for the State and Sri Dileep Chandra Mathura, learned Counsel for the opposite party and perused the record. The instant bail application has been filed on beha...
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Bail Application

Petitioner is challenging Ext.P9 order issued by the 3rd respondent. By virtue of Ext.P9, petitioner's claim for refund of taxes paid under Central Goods and Services Tax as well as State Goods and Services Tax have been refused on the ground that there is no evidence to prove the payment of tax by the petitioner. 2. As per the order of demand of tax and penalty issued under section 129(3) of the State Goods and Services Tax Act, petitioner remitted an amount of ₹ 12,26,064/- with t...
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Demand & Interest

1. This matter is taken up in the vacation court. 2. The challenge in the present petition is to the Show Cause Notice dated 1st October, 2021 issued by the Joint Commissioner of CT & GST, Rourkela-II Circle U/s.74 of the Odisha Goods and Sales Tax Act, 2017 (OGST Act). 3. It appears that after process of adjudication on the Petitioner’s application for refund, on 6th November, 2018 the refund order was in fact passed in favour of the Petitioner by the same authority, i.e. t...

RASI NUTRI FOODS


(Authority for Advance Ruling, Tamilnadu | Oct 21, 2021)

Rasi Nutri Foods, 1/67A, 1 /67B, Salem Trichy Main Road, Ayeepalayam, Athanur, Rasipuram, and Namakkal 636301 (hereinafter called the 'Applicant') is registered under the GST Vide GSTIN 33AAGFR9140J1Z2. They have sought Advance Ruling on the following question:- Whether Notification No.39/2017-CT(R) dated 18.10.2017 read with G.O.Ms.No. 140 dated 17.10.2017 issued by the Commercial Taxes and Registration Department, would be applicable to the Applicant's activity of manufactur...
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Classification/Supply of Goods

TAMILNADU POLYMER INDUSTRIES PARK LIMITED


(Authority for Advance Ruling, Tamilnadu | Oct 21, 2021)

TAMILNADU POLYMER INDUSTRIES PARK LIMITED (hereinafter called the ‘Applicant’ or ‘TPIPL’) 19-A 3rd floor, Rukmini Lakshmipathy Road, Egmore, Chennai 600008 is registered under the GST Vide GSTIN 33AAFCT3356C1ZO. They have sought Advance Ruling on the following questions: 1. Applicable GST rate for EPC contract engaged in works, viz; site grading, earth filling, road works, storm water drains, utility corridor, street lighting, water storage and distribution system....
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Rates of Tax

HEALERSARK RESOURCES PRIVATE LIMITED


(Authority for Advance Ruling, Tamilnadu | Oct 21, 2021)

At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. HEALERSARK RESOURCES PRIVATE LIMITED, No.72, Vengadmangalam ...
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Classification/Supply of Services

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Rates of Tax

FORMATIVE TEX FAB vs. STATE OF GUJARAT


(Gujarat High Court | Oct 21, 2021)

1. This writ petition is preferred under Article 226 of the Constitution of India seeking direction against respondent No.4 to release the provisional attachment of the property as under Section 83 of the Central Goods and Services Tax Act (hereinafter be referred to as the “CGST Act”) on the ground that continuing the attachment after completion of one year is violative and dehors the provisions of Section 83 of the CGST / GGST with the following prayers:-   a) to direct...
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Attachment of Bank Accounts/Property

Petitioner has prayed for the following relief(s): “1(a) For issuance of a writ in the nature of certiorari for quashing of the appellate order dated 16.12.2020 issued vide form GST APL-02 by the respondent no.2 whereby the appeal preferred by the petitioner has been rejected on grounds of delay; (b) For issuance of a writ in the nature of certiorari for quashing of the order dated 16.08.2019 passed by the respondent No. 3 under section 140 and 73(9) of the Bihar goods and servi...
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Lack of jurisdiction

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Principle of Natural Justice



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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]