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GST Case Laws


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SIKKA PORTS & TERMINALS LIMITED.


(Appellate Authority for Advance Ruling, Gujrat | Dec 30, 2024)

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 ‘GGST Act, 2017’) are 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 a...
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THE ASSISTANT COMMISSIONER, CGST, AHMEDABAD NORTH .. vs. EMCURE PHARMACEUTICALS LTD.


(Appellate Authority for Advance Ruling, Gujrat | Dec 30, 2024)

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 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 wou...
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AOROM HERBOTECH


(Appellate Authority for Advance Ruling, Gujrat | Dec 30, 2024)

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 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 wou...
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S.P. SINGLA CONSTRUCTIONS P LTD.


(Appellate Authority for Advance Ruling, Gujrat | Dec 30, 2024)

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 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 wou...
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SUZLON ENERGY LTD.


(Authority for Advance Ruling, Gujrat | Dec 30, 2024)

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 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 wou...
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ORDER PER 1. The present writ petition has been filled by petitioner challenging the actions and orders passed by the respondent authorities concerning the freezing of their bank account and subsequent adjudication proceedings. 2. On 21st October 2021, during the COVID-19 pandemic, the respondent issued a Show Cause Notice to the petitioner. However, owing to the prevailing difficulties during the COVID period, the petitioner could not submit a timely response to the said notice. ...
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ORDER PER 1. This hearing has been done through hybrid mode. 2. The present petition has been filed under Article 226 and 227 of the Constitution of India seeking issuance of a writ in the nature of mandamus directing waiver from payment of the mandatory statutory pre-deposit of 10% of the disputed tax amount under Section 107 of the Central Goods & Services Tax Act, 2017 (hereinafter referred to as “CGST Act”) in order to enable the Petitioner to file an appeal agains...
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ORDER PER (HON’BLE SRI JUSTICE R RAGHUNANDAN RAO) The petitioner is the owner of a lorry bearing registration No.TS05 UC 2257. This vehicle was seized by the 1st respondent, on 03.11.2024, in Vijayawada, while the said vehicle was transporting 21,625 kgs of iron and steel scrap along with the necessary E-way bill that had been handed over to the driver of the vehicle, by the consignor, who is the 6th respondent. This consignment was to be delivered from Vijayawada to Hyderabad i...
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ORDER The present Writ Petition has been filed under Article 226 of the Constitution of India with the following prayers:- "(i) Issue a suitable writ, order or direction in the nature of certiorari calling the record of the case and quash the cancellation of GST Registration order dated 30/09/2023 (Annexure No. 3 to W.P) as petitioner is ready to pay all the balance tax, interest on it and late fee if any. (ii) Issue a suitable writ, order or direction in the nature of mandam...
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ORDER PER 1. This hearing has been done through hybrid mode. 2. The present petition under Articles 226 and 227 of the Constitution of India has been filed by the Petitioner challenging the impugned order dated 21st February, 2024, on the ground that the said order has been passed pursuant to the Show Cause Notice dated 5th September, 2023 (hereinafter, the ‘Show Cause Notice’) which was not received by the Petitioner. 3. It is the case of the Petitioner that the Show ...
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24 Jan

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Oct - Dec 2024 (QRMP Taxpayer < 5 Cr - Rule 61) - Category I States.  [Due date extended vide Notification No.02/2025 dated 10.01.2025]

* 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.

26 Jan

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Oct - Dec 2024 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  [Due date extended vide Notification No.02/2025 dated 10.01.2025]

* 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.

28 Jan

☑ Monthly | GSTR-11

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

31 Jan

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Jan - Mar 2025 (Rule 61A)