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  9,143 Results

ORDER 1. This petition has been filed under Article 32 of the Constitution of India assailing paragraph ‘2’ of the Notification No. 11 of 2017-Central Tax (Rate) dated 28.06.2017 issued under the Central Goods and Services Tax Act, 2017 as being unconstitutional and ultra vires the Constitution of India. 2. We are not inclined to entertain this Writ Petition filed under Article 32 of the Constitution of India. 3. Hence, the same is dismissed reserving liberty to the pe...

RAMAGUNDAM FERTILIZERS AND CHEMICALS LIMITED


(Authority for Advance Ruling, Telangana | Jan 2, 2024)

[ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SECTION 98(4) OF THE TEALANGANA GOODS AND SERVICES TAX ACT, 2017.] ****** 1. M/s. Ramagundam Fertilizers And Chemicals Limited, RFCL Fertilizers City, RFCL Plant, Ramagundam, Karimnagar, Telangana- 505 210 (36AAHCR2335P1ZY) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions ...
ORDER 1. This matter is taken up through hybrid mode. 2. Mr. Avinash Kedia, Jr. Standing Counsel (CGST, Central Excise & Customs) appearing on an advance notice states that as long as delay in filing the revocation application is condoned, and provided the Petitioner complies with all the requirements of paying the taxes, interest, late fee, penalty etc. due, the 3B Return Form filed by the Petitioner will be accepted by the Opposite Parties. 3. In that view of the matter, the...
ORDER Heard learned counsels. There is no objection by the respondents to allow the application. Hence, for the reasons assigned, I.A. No.18828 of 2023 is allowed. Petitioner to carry out the amendment and file an amended petition by next date. The preliminary objection filed by the respondents on maintainability of the writ petition is taken on record. Heard learned counsels on the preliminary objection. The primary contention of the petitioner is that an error of jur...
ORDER The petitioner assails an order dated 26.08.2023 of the first respondent herein. By the said order, the petitioner was directed to pay taxes due along with interest thereon in respect of the alleged mismatch between the input tax credit in GSTR-2A and GSTR-3B. 2. The impugned order is subject to an appeal before the Appellate Deputy Commissioner (ST), (GST Appeal). Learned counsel for the petitioner submits that the specified pre-deposit was made after the present writ petition ...
ORDER This petition under Article 226 of the Constitution has been filed seeking quashment of order dated 29.03.2023 (Annexure P/1) by which claim for refund preferred by petitioner-assessee u/S 54 of Central Goods & Service Tax Act, 2017 (hereinafter referred to as “CGST Act”) was rejected by assigning the reasons that petitioner-assessee is not entitled to refund and that the case of petitioner appears to be that of tax evasion. 2. Learned counsel for petitioner and ...
ORDER 1. This is an application under Article 226 of the Constitution of India wherein the petitioner assails the order passed by the Additional Commissioner Grade-2 (Appeal), Commercial Tax, Ghaziabad/respondent No.3 dated August 29, 2019 and the order of the imposition of the penalty dated May 24, 2018 passed by the Assistant Commercial, Commercial Tax, Squad Unit-VI, Ghaziabad/ respondent No.2. 2. The case of the petitioner is that the petitioner is a duly registered dealer under t...
JUDGMENT ( Judgment of the Court was delivered by T.S. SIVAGNANAM, C. J. ) In Re: I.A. No. CAN 2 of 2023 1. We have heard the learned advocates for the parties. 2. There is delay of 149 days in filing the appeal. We have perused the affidavit filed in support of the petition and we find that sufficient cause has been shown for not being able to prefer the appeal within the period of limitation. 3. I.A. No. CAN 2 of 2023 is allowed and the delay in filing the appeal is cond...

MALIK TRADERS vs. UNION TERRITORY OF J & K & OTHERS


(Jammu and Kashmir High Court | Dec 29, 2023)

ORDER The present Petition has been filed against the Order dated 08.12.2023 by which the appellate authority rejected the appeal preferred by the petitioner, having observed that the Principal Supplier of the present petition had failed to upload the bills during the period under appeal, though the petitioner-appellant claimed ITC during that period which is not permissible as per the provision of the GST Act 2017. The appellate authority further observed that the petitioner-appellant fa...

ARHAAN FERROUS & OTHER vs. STATE OF ANDHRA PRADESH


(Andhra Pradesh High Court | Dec 27, 2023)

ORDER (PER HON’BLE SRI JUSTICE U. DURGA PRASAD RAO) In this Writ Petition the petitioner challenges the provisional attachment order dated 01.04.2022 and 06.04.2022 issued under Form GST DRC - 22 by the 4th respondent as illegal, arbitrary and to set aside the same and pass such other orders deemed fit. 2. Petitioner’s case succinctly is thus: (a) Petitioner is a company engaged in the business of iron scrap and during the course of search operations conducted by t...


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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]