GST Library

Login | Register

Best GST Library

Contact Us

Subscription Plans

GST News | Updates

GST Calendar

GST Diary

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

Act & Rules (E-book)

GST Rates

GST Rates (E-book)

HSN Classification

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

GST Forms

Full Site Search

E-way Bill

Finance Bill

GST Evasion in India

GST Videos

About Us

Contact Us

Our Services

GST e-books
GST Domains Sale
TaxReply India Pvt Ltd
®
Subscribe Free GST updates on...

Join on twitter

Join GST Group 121

GST Case Laws


Court
High Court
State
Search by Related Tags
  OR

  OR

  OR
Date (From)
Date (To)
Name of Party
Text Search
Text Search option

  9,362 Results

The petitioner has approached this Court aggrieved by Ext.P14 order passed against him under Section 74 of the GST Act. In the writ petition, the case of the petitioner is essentially that, proceedings were earlier initiated against him for penalty under Section 122 of the GST Act and the said proceedings culminated in Ext.P5 order dated 25.4.2019 imposing a penalty on the petitioner for contravention of the provisions of the Statute. It is his case therefore that inasmuch as the petitioner h...
1. By way of the present petition, a challenge is laid to the jurisdiction, authority and legality of the action of the Respondents initiated in terms of Rule 5A of the Service Tax Rules, 1994, read with Section 174(2)(e) of the Central Goods and Services Tax Act, 2017 [hereinafter referred to as the “CGST Act”], for conducting audit/verification of documents and records at the business premises of the Petitioner for the period of F.Y. 2014-15 to 2016-17 (up to June 2017) or for t...
:

GST Audit / Veritication

1. The Petitioner has filed an application under Order VI Rule 17 read with section 151 of the Code of Civil Procedure, 1908 (in short, “CPC”), seeking to insert amendments in the Writ Petition. The proposed amendments are as follows; Insertion of Paragraph 4.1 and 4.2 after the existing Paragraph 4: “4.1. The Petitioner is also challenging the proviso to Section 174(2)(c) of the Central Goods and Services Tax Act, 2017 which provides that tax exemption granted a...
:

GST Exemption

The petitioner, a private limited company which is registered with GST Authorities with the State of Karnataka, has filed this writ petition for a direction to the Assistant Commissioner of Commercial Taxes, GSTLVO-60 [the respondent] to consider the petitioner's representations dated 3.09.2020 and 10.09.2020, and to unblock the petitioner's Electronic Ledger. 2. The learned Counsel for the petitioner submits that the petitioner has filed its Returns in the prescribed form in GSTR...
:

Belated Return

SHRI M. SRINIVAS vs. M/S. INFINITY RETAIL LTD.


(National Anti Profiteering Authority | Nov 2, 2020)

1. The present Report dated 23.12.2019, has been furnished by the Applicant No. 2 i.e. the Director-General of Anti-Profiteering (DGAP), under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the present case are that an application dated 29.03.2019 was filed before the Standing Committee on Anti-profiteering, under Rule 128 (1) of the CGST Rules, 2017, by the Applicant No. 1, alleging profiteering by the Respondent in respect of “DSLR Cameras&...
:

ELECTRONIC

:

Classification/Supply of Goods

K.J. MATHEW vs. STATE OF KERALA AND OTHERS


(Kerala High Court | Nov 2, 2020)

The petitioner has approached this Court aggrieved by Exts.P9 and P10 notices issued to him, prior to the issuance of a show cause notice under Section 73 and 74/ 74 of the GST Act. Although various contentions are raised in the writ petition in its challenge against Exts.P9 and P10 notices, I am of the view that at this stage of the proceedings, where the petitioner is only being requested to pay certain amounts for avoiding a show cause notice that could possibly follow under Section 73/74 ...
The petitioner has approached this Court aggrieved by Ext.P10 show cause notice issued to him under Section 74 of the GST Act. Although various contentions are raised in the writ petition in its challenge against the show cause notice, I am of the view that since Ext.P10 is only a show cause notice, against which the petitioner has an effective right to prefer an objection and get the matter adjudicated before the adjudicating authority, an interference with the show cause notice at this stag...
The petitioner, who is a purchaser of fresh turmeric from an agriculturist in Karnataka, has approached this Court aggrieved by a detention of the consignment, while in transit, at Muthanga in Wayanad. In the writ petition it is the case of the petitioner that, the consignment in question was being transported under cover of an invoice (Ext.P3) generated by the petitioner in his capacity as purchaser of the goods, which showed the goods as attracting tax on reverse charge basis, and Ext.P5 e-...
:

Detention of Vehicle & Goods

SHRI SURESH KUMAR GUPTA AND OTHERS vs. M/S. NIRALA PROJECTS PVT. LTD.


(National Anti Profiteering Authority | Oct 29, 2020)

1. The brief facts of the present case are that the Applicant No. 7 (here-in-after referred to as the DGAP) vide his Report dated 24.04.2019, furnished to this Authority under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017, had submitted that he had conducted an investigation on the complaint of the Applicants No. 1 to 6 and found that the Respondent had not passed on the benefit of additional Input tax Credit (ITC) to the above Applicant as well as other home buyers ...
:

CONSTRUCTION

Heard. On the request of the learned Counsel for the parties, the matter is being taken up for final hearing. 2. Petitioner is aggrieved by denial of transitioning the credit of ₹ 17,07,673/- after the submission of declaration in Form GST TRAN-1 on 27th December, 2017 in time on Goods and Services Tax Network (“GSTN”) viz. Respondent No.4 and admitted successful filing of the same by the Respondent authorities. Petitioner has, therefore, challenged the action of the Respond...


29
Apr
S
M
T
W
T
F
S
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)