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GST Case Laws


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  9,302 Results

ORAL JUDGMENT:   (PER FIRDOSH P. POONIWALLA, J.) 1. Rule. Rule made returnable forthwith. 2. Heard finally by consent of the parties. 3. Petitioner No. 1 is a Real Estate Developer registered with GST Department Vide Notification No. 3/2019 dated 29th March 2019 a new scheme was introduced for the real estate sector. Under the new scheme, for affordable housing properties effective GST rate is 1% without Input Tax Credit (“ITC) and for residential properties outside...
ORDER 1. The present Report dated 30.11.2023 had been received from the Director General of Anti-Profiteering (hereinafter referred to as the “DGAP”) on 04.12.2023 by the Competition Commission of India (hereinafter referred to as the “Commission”) after a detailed investigation under Rule 133(4) of the Central Goods & Service Tax (CGST) Rules, 2017 (hereinafter referred to as the “Rules”). 2. The Commission vide Para 3 to 10 of its Interim...
1. Heard learned advocates appearing for the parties. 2. By this writ petition, petitioner has challenged the impugned order dated 29th November, 2023 being Annexure P-1 to the writ petition passed by the adjudicating authority under the relevant provisions of CGST Act and making prayer for direction upon the authority concerned to not to levy and collect tax on petroleum and diesel on the basis of the aforesaid impugned order, by relying on Article 279A(5) of the Constitution of India by...

KUSHAL KUMAR BANSAL vs. DIRECTOR GENERAL OF G.S.T. INTELLIGENCE


(Punjab and Haryana High Court | Feb 5, 2024)

1. The petitioner has filed the instant petition under Section 439 of the Cr.P.C. with a prayer to grant him a regular bail in a case registered by Directorate General of GST Intelligence, 54-D, Sarabha Nagar, Ludhiana for the offence under Section 132(1)(b) and 132(1)(c) punishable under sub-clause (I) of Section 132 (1) of the GGST Act 2017 read with Section 20 of the IGST Act, 2017. 2. Learned counsel for the petitioner contends that the petitioner is neither the proprietor nor the ope...

SUNNY SINGHAL vs. DIRECTORATE GENERAL OF GOODS AND SERVICES TAX


(Punjab and Haryana High Court | Feb 5, 2024)

Present petition has been filed under Section 439 read with Section 437(6) of the Code of Criminal Procedure, 1973 for grant of regular bail to the petitioner in Criminal Complaint No. COMA-400 of 2019 dated 24.08.2019, under Section 132 of the Central Goods & Services Tax Act, 2017 (for short ‘CGST Act’) (P-1) pending before learned Chief Judicial Magistrate, Rohtak. (2) Allegations against petitioner are that he floated seven bogus firms by the name M/s S.V. Textile, M/s...

TEJPAL SINGH vs. DIRECTOR GENERAL OF G.S.T. INTELLIGENCE, LUDHIANA


(Punjab and Haryana High Court | Feb 5, 2024)

N.S. SHEKHAWAT , J. (Oral) 1. The petitioner has filed the instant petition under Section 439 of the Cr. P.C. with a prayer to grant him a regular bail in complaint case No. COMA/49077/2023 dated 30.09.2023 titled as “Senior Intelligence Officer Vs. Tejpal Singh @ Teji etc.”, under Section 132 of the GST Act, 2017 pending in the Court of Chief Judicial Magistrate, Ludhiana. 2. Learned counsel for the petitioner contends that the petitioner is neither the proprietor nor the...
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner seeks quashing of show cause notice dated 12.11.2021 issued on the ground that “Retuns 3 B not filed GTO more than 5 crore” and impugns order dated 30.12.2021 cancelling the registration of the firm retrospectively with effect from 01.07.2017. 2. The subject petition has been filed by Mr. Mudit Bothra, legal heir of late Mr. Rajendra Kumar Bothra, who was the sole proprietor of M/s R. Trading Company and was registered...
JUDGMENT 1. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the penalty order dated January 16, 2023 passed by the respondent No.3/Assistant Commissioner, State Tax Department, Sector 1, Mobile Squad, Deoria under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinfater referred to as “the Act”) and the appellate order dated January 30, 2023 passed by the respondent No.2/Additional Commissio...

I-TECH PLAST INDIA PVT. LTD.


(Authority for Advance Ruling, Gujrat | Feb 3, 2024)

Brief facts: Vide letter no. V/2-l/Advance Ruling/I-Tech/2021-22 dated 29.7.2021, Joint Commissioner, CGST Bhavnagar enclosed letter no. DGGI/lnt/Intl/76/2020-Gr. B dated 20.7.2021 from DGGI, Pune Zonal Unit informing that Ruling No. GUJ/GAAR/R/10/2021 dated 20/01/2021 on the issue of classification of toys was obtained by suppressing material facts and that the said ruling be declared as ‘void ab initio’. 2. Briefly, the facts are as follows: 3. M/s. I Tech Plast...

SUZUKI MOTOR GUJARAT PVT LTD.


(Authority for Advance Ruling, Gujrat | Feb 3, 2024)

M/s Suzuki Motor Gujarat Pvt Limited, Survey No. 293, Block No. 334/335, Becharaji, Village Hansalpur, Tai. Mandal, Ahmedabad (for short -applicant), is registered with the department and their registration number is 24AAUCS5797D2ZP. 2. The applicant is engaged in the manufacture of passenger cars & its parts at their factory, which is located in Gujarat and is governed by the provisions of the Factories Act, 1948. 3. As more than 250 workers are working in their factory, in terms...


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20 Apr

☑ Monthly | GSTR-3B

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

☑ Monthly | GSTR-5A

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

22 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (QRMP Taxpayer < 5 Cr - Rule 61) - Category I States.

* State Category I - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2024) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for the FY 2023-24 (For taxpayers upto 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

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

30 Apr

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2023-24 by Composite Taxpayer (Rule 62).

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2024 (Rule 61A)