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   6,067 Results

KARAM GREEN BAGS


(Appellate Authority for Advance Ruling, Gujrat | Jul 12, 2022)

At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the 'CGST Act, 2017' and the 'GGST Act, 2017') are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act, 201...

APAR INDUSTRIES LIMITED


(Appellate Authority for Advance Ruling, Gujrat | Jul 12, 2022)

At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the 'CGST Act, 2017' and the 'GGST Act, 2017') are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act, 2017 would al...

APAR INDUSTRIES LIMITED


(Appellate Authority for Advance Ruling, Gujrat | Jul 12, 2022)

At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the 'CGST Act, 2017' and the 'GGST Act, 2017') are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act, 2017 would al...
Heard Sri Bhasker Reddy Vemireddy, learned counsel for the petitioner and Sri Sai Kumar, learned counsel representing the learned Government Pleader for Commercial Taxes and with their consent, the Writ Petition is disposed of at the stage of admission. 2. The present Writ Petition came to be filed questioning the order in Form GST DRC-07, dated 17.11.2021 as illegal, improper, incorrect and violative of principles of natural justice. 3. The facts in issue show that the petitioner is ...

ASHISH RAJPUT vs. UNION OF INDIA AND OTHERS


(Allahabad High Court | Jul 11, 2022)

Heard Sri Bijendra Kumar Mishra, the learned counsel for the applicant, Sri Shashi Shekhar, the learned A.G.A. for the State and perused the record. The present bail application has been filed by the applicant in Case Crime No. 1 of 2021, under Sections 132(1)(b), 132(1)(c), 132(1) (i) of Central Goods and Services Tax Act, 2017 at Directorate General of GST Intelligence (DGGI), Dehradun Zonal Unit, with the prayer to enlarge him on bail. In the affidavit filed in support of the bail ...
All these writ petitions though relates to different petitioners, but common issues are involved. Therefore, they are being heard and decided by this common judgment. 2. In W.P (T) No. 1239/2022 relating to the tax period April 2018 to March 2019, petitioner has sought quashing of the show-cause notice dated 27.08.2020 (Annexure-2) issued under section 73 of JGST Act, 2017 (hereinafter to be referred as the ‘Act of 2017’). Petitioner has also laid challenge to the Summary of s...
RAJIV SHAKDHER, J. (ORAL): CM No.14460/2022 in W.P.(C) 9048/2021 1. This is an application filed on behalf of the respondent/revenue, seeking condonation of the delay in filing counter-affidavit. 1.1. The delay involved is twenty days. 2. For the reasons given in the application, the delay is condoned. 3. The counter-affidavit is formally taken on record. W.P.(C) 9048/2021 W.P.(C) 9049/2021 W.P.(C) 9079/2021 4. Although several prayers have been made in the...

SHYAM HARDWARE STORE vs. THE STATE OF JHARKHAND


(Jharkhand High Court | Jul 11, 2022)

The instant writ application has been preferred for following reliefs:- (i) (For issuance of an appropriate writ/order/direction, including writ of certiorari for quashing/setting aside the summary of the order contained in Form GST DRC 07 dated 04.12.2020 as well as Summary of rectification/withdrawal order contained in Form GST DRC 08 dated 07.12.2020 issued by respondent no.5 pertaining to the periods 2017 18, 2018 19, 2019 20 & 2020 21 (Annexure 4 & 5 series) wherein responden...
Petitioners in both the writ petitions are concessionaires who have been entrusted with construction of road by respondent no.7-Karnataka Road Development Corporation Limited. As a consideration for construction and maintenance of the roads for the contract period, the petitioners are paid certain amounts termed as ‘annuity’ by respondent no.7. In certain contracts where construction and maintenance of the roads has been out sourced to private persons consideration is paid by perm...

VODAFONE IDEA LIMITED


(Authority for Advance Ruling, Telangana | Jul 11, 2022)

1. M/s. Vodafone Idea Limited, Plot No 1-10-178, 2nd Floor, Varun Towers- II, Opp Hyderabad Public School, Begumpet, Hyderabad, Hyderabad, Telangana, 500016 (36AAACB2100P1ZY) 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 of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any diss...