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GST Case Laws


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  9,143 Results

The petitioner has challenged communication dated 17.08.2020 that puts the petitioner to notice that the respondent proposes to reverse IGST of an amount of ₹ 3,53,620/- and the same is payable with appropriate interest under intimation to the petitioner. The challenge is on the ground that the communication amounts to a demand in respect of which there has been no proper show cause notice or notice of any sort. 2. The respondent has filed a counter wherein at paragraph 5 he states that...
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Demand & Interest

Learned counsel for the petitioner prays that the petitioner be permitted to approach the appellate authority under the Goods and Service Tax Act, 2017, and that this writ petition is not pursued any further. 2. Limitation for filing of appeal has been extended by the Supreme Court in a series of decisions viz., In Re: Cognizance for Extension of Limitation dated 23.03.2020, 06.05.2020, 10.07.2020, 08.03.2021 and M/s.SS Group Pvt. Ltd. V. Aaditiya J. Garg & another (Civil Appeal No.40...
Petitioner-assessee has assailed the assessment order dated 25.01.2021 passed by the 1st respondent whereby CGST amount of ₹ 10,16,748/- on taxable supply declared in GSTR-I for the year 2019-20 was confirmed due to failure to file GSTR-3B inclusive of penalty and interest thereon. Learned counsel appearing for the petitioner submits upon a revised show-cause notice being issued upon his client, no opportunity of hearing was given to the petitioner-Company in terms of Section 75(4) of t...
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Principle of Natural Justice

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Opportunity of being heard

YASHITA JAIN vs. STATE OF PUNJAB


(Punjab and Haryana High Court | Jun 17, 2021)

Prayer in this petition filed under section 438 of the Code of Criminal Procedure 1973 is for seeking anticipatory bail in a case FIR No. 177 dated 26.12.2020 (Annexure P-1) lodged under Sections 420, 465, 467 468, 471 and 120-B of the Indian Penal Code 1860 registered at Police Station Daresi, District Ludhiana, Punjab. Learned senior counsel for the petitioner, inter alia, contends that the allegations leveled in the FIR in question to the effect that the petitioner, in active collusion...
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Bail Application

PUNNIMTI USHA RANI vs. THE UNION OF INDIA


(Telangana High Court | Jun 16, 2021)

Both these writ petitions are filed by the same writ petitioners. Writ petition No.9213 of 2019 is filed challenging the proceedings in F.No.DGGI/VZU/INV/GST/13/2019, dated 08.03.2019 issued by the 3rd respondent provisionally attaching the bank account of the 1st petitioner and some others under Section 83 of Central Goods and Services Tax Act, 2017 (for short ‘CGST Act, 2017’) and the notice in F.No.DGGI/VZU/ INV/GST/13/2019/2246-48, dated 09.07.2019 issued by the Deputy Dir...
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Attachment of Bank Accounts/Property

VENNAPUSA VENKATA SUBBA REDDY vs. THE UNION OF INDIA


(Telangana High Court | Jun 16, 2021)

Both these writ petitions are filed by the same writ petitioner. Writ petition No.8755 of 2019 is filed challenging the proceedings in F.No. DGGI/VZU/INV/GST/13/2019, dated 08.03.2019 provisionally attaching the bank Locker No.39 held by the petitioner and bank accounts of some others under Section 83 of Central Goods and Services Tax Act, 2017 (for short ‘CGST Act, 2017’) and the notice in F.No.DGGSTI/VZU/INV/ GST/13/2019, dated 02.07.2019 issued by the Additional Director Genera...
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Attachment of Bank Accounts/Property

Heard the learned counsel on either side and perused the materials available on record. 2. This petition has been filed to set aside the order dated 22.03.2021 passed in Crl.M.P.No.9458 of 2021, by the learned Chief Judicial Magistrate, Coimbatore and direct the learned Chief Judicial Magistrate to grant the Statutory Bail to the petitioner. 3. The case of the prosecution is that the petitioner has floated fake company Iron-Scrap dealers which included M/s.Aaliya Enterprises, M/s.Vina...
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Bail Application

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Input Tax Credit

Petitioner Rian Steel and Profile Industries Pvt. Ltd. has filed the present petition seeking a direction to the respondent no.3 to decide the representation filed by the petitioner (Annexure P-9) by passing a speaking order. A direction has been prayed to quash the summons issued by the State Tax Authority and not to proceed further in the matter before taking the decision on the representation filed by the petitioner. The petitioner is engaged in the business of cutting and trading of I...

M.P. ENTERPRISES & ASSOCIATES LIMITED


(Authority for Advance Ruling, Maharashtra | Jun 14, 2021)

PROCEEDINGS (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) 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. M.P. ENTERPRISES & ASSOCIATES LIMITED, the applicant, seeking an advance ruling in respect of th...

THERMO FISHER SCIENTIFIC INDIA PVT. LTD.


(Authority for Advance Ruling, Maharashtra | Jun 14, 2021)

(Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) 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. Thermo Fisher Scientific India Pvt. Ltd., the applicant, seeking an advance ruling in respect of the following quest...


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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]