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JUDGMENT (PER: G. S. KULKARNI, J.):- 1. Rule, made returnable forthwith. Respondents waive service. By consent of parties, heard finally. 2. This petition under Article 226 of the Constitution of India challenges an order dated 10 December 2018 passed by the ‘Maharashtra Appellate Authority for Advance Ruling for Goods and Services Tax’ constituted under Section 99 of the Maharashtra Goods and Services Act, 2017, whereby the petitioners appeal filed under Section 100 o...
P.C. 1. By this Petition under Article 226 of the Constitution of India, the petitioner has prayed for following substantial relief : (a) that this Hon’ble Court may be pleased to issue a Writ of Certiorari or a Writ in the nature of Certiorari or Writ of Mandamus or a Writ in the nature of Mandamus or any other appropriate Writ, Order or direction, calling for the records of the Petitioner’s case and after going into the legality and propriety thereof, to quash and set as...
VIBHU BAKHRU, J. (Oral) CM APPL. 63898/2023 in W.P.(C)14824/2023 (for preponing the matter) 1. The petitioner has filed the present application, seeking early hearing of the above captioned petition. 2. Mr. Ramachandran, learned counsel appearing for the respondent, submits that the averments made in the application are not entirely accurate. Nonetheless, he has no objection if the prayer for early hearing of the above captioned application is allowed. 3. In view of the above,...
JUDGMENT Per. H. S. Thangkhiew, Chief Justice ( Acting ) : 1. The writ petitioner by way of the instant writ petition is assailing the Demand cum Show Cause Notice bearing reference No. DGGI/INV/91/2021-0/o DD-DGGI-RU-Shillong/941, and DIN No. 202309DEE3000000AO6F, dated 30.09.2023, which has been issued by the respondent No. 4 under Section 74 of the Central Goods and Services Tax Act, 2017 (“CGST Act”) and Section 74 of the Meghalaya Goods and Services Tax Act, 2017 (&ld...

HALDER ENTERPRISES vs. STATE OF U.P. AND OTHERS


(Allahabad High Court | Dec 11, 2023)

ORDER 1. The present writ petition, filed under Article 226 of the Constitution of India, assails the actions of the respondents authorities with regard to detention of the goods and vehicle of the petitioner as well as subsequent orders passed under Section 129 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “CGST Act”). 2. At the outset, we may state that the counsel on behalf of the petitioner has submitted that he is restricting the pray...

TAMILNADU MEDICAL COUNCIL


(Appellate Authority for Advance Ruling, Tamilnadu | Dec 9, 2023)

(Passed by Tamil Nadu State Appellate Authority for Advance Ruling under Section 101(1) of the Tamil Nadu Goods and Services Tax Act, 2017) Preamble 1. In terms of Section 102 of the Central Goods & Services Tax Act 2017/Tamil Nadu Goods & Services Tax Act 2017 (“the Act”, in Short), this Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate auth...
ORDER 1. Heard the learned counsel Sri Sameer Gupta appearing for the petitioner and Sri Shivaprabhu Heremath the learned counsel appearing for the respondents. 2. The petitioner is before this Court questioning the order at Annexure-A, dated 07.06.2023, passed by the 2nd respondent. The order is passed by the Authority under Section 130 of the Central Goods and Service Tax Act 2017 (‘CGST Act’ for short). 3. The learned counsel for the respondents raised a preliminary...
1. The instant bail application has been filed under Section 439 Cr.P.C. on behalf of accused-applicant. The accused-applicant was arrested in connection with File No. DGGJ/ INT/INTL/289/2022- Gr-E registered at Directorate General of Goods & Services Tax Intelligence, Jaipur Zonal Unit under Section 132(1) (c)(f) read with Section 132(5) of the CGST Act, 2017. 2. Learned counsel for the applicant submits that the applicant, who has no criminal antecedents and who is the primary bread...

AMAN KUMAR RATHAUR vs. STATE OF PUNJAB AND OTHERS


(Punjab and Haryana High Court | Dec 8, 2023)

1. Applications have been filed praying for interim relief for release of goods alongwith conveyance. 2. With the consent of counsel for the parties, main cases are preponed from 11.01.2024 to today and taken up for hearing today itself. Main Cases (O & M) 1. The present order shall dispose of four writ petitions i.e. CWP Nos. 5902, 6300, 6304 and 6288 of 2023 as common questions of facts are involved in all the writ petitions and have been filed by the same petitioner. Refere...

LAKHLAN AND QURESHI CONSTRUCTION CO.


(Appellate Authority for Advance Ruling, Rajasthan | Dec 8, 2023)

At the outset, we would like to make it clear that the provisions of both Central Goods and Services Tax Act, 2017 and Rajasthan Goods and Services Tax Act, 2017 are same, barring a few exceptions. Therefore, unless a mention is specifically made to such dissimilar provisions, in this order, a reference to the Central Goods and Services Tax Act, 2017 would also mean a reference to the corresponding provisions of Rajasthan Goods and Services Tax Act, 2017. 2. The present appeal has been f...


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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]