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  9,143 Results

JUDGMENT (T.S. SIVAGNANAM, C.J.) 1. This intra-Court appeal filed by the writ petitioners is directed against the order dated 26th July, 2023 passed in W.P.A. No. 16171 of 2023. In the said writ petition, the appellants had challenged the order in original dated 31st March, 2023 passed by the Principal Commissioner of CGST & CX, Kolkata, South. By the said order, the adjudicating authority demanded service tax including cess of Rs. 9,88,29,246/- under Section 73(2) of the Finance ...
ORAL JUDGMENT   (PER G. S. KULKARNI, J.) 1. This petition under Article 226 of the Constitution of India essentially challenges a communication dated 27 September 2023 issued by the respondent-Deputy Commissioner, State Tax, whereby on an application of the petitioner for seeking approval to modify / amend FORM GSTR-1 for financial year 2021-2022 dated 11 September 2023, the petitioner has been informed that such a request for amendment of Form GSTR-1 cannot be approved consideri...
ORDER Heard Ms N S Shamila learned Counsel for the petitioner, and Ms Jasmin M M learned Government Pleader for the parties. “i) To issue a Writ of mandamus or any other appropriate writ or order or direction directing respondents to permit the petitioner to rectify the mistake in Form GSTR-3B by accounting input tax credit as IGST instead of SGST and CGST credit. ii) To issue a Writ of mandamus or any other appropriate writ or order or direction directing the respondent...

REMARKABLE INDUSTRIES PRIVATE LIMITED


(Authority for Advance Ruling, Uttar Pradesh | Dec 7, 2023)

M/s Remarkable Industries Private Limited, having registered office at Honda Prakash Honda Two Wheeler Service Centre, A-38, Vyapar Marg, Sector-8, Noida, Gautam Buddha Nagar, Uttar Pradesh - 201301 (hereinafter referred as "the applicant") having GSTIN-09AALCR1281Q1ZM, have filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 read with Rule 104 of the CGST Rules, 2017 and Section 97 of UPGST Act, 2017 read with Rule 104 of the UPGST Rules, 2017 inform GST ...

PRINCE SANITATION vs. THE STATE OF BIHAR


(Patna High Court | Dec 7, 2023)

JUDGMENT ( Per : HONOURABLE THE CHIEF JUSTICE ) The petitioner is before this Court challenging an order in appeal, which rejected the appeal for reason of delay of five days. 2. Section 107(4) of the B.G.S.T. Act clearly stipulates a period of three months time for an appeal to be filed and a further period of one month within which a delayed appeal has to be filed. Going by the statutory provisions, there is absolutely no power vested either in the Appellate Authority or in a Co...
ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) Heard learned advocate Mr. Uchit N. Sheth for the petitioner and learned advocate Mr. Utkarsh Sharma for the respondents. 1. Rule, returnable forthwith. Learned advocate Mr. Utkarsh Sharma waives service of notice of rule for and on behalf of the respondents. 2. By this petition under Articles 226 and 227 of the Constitution of India, the petitioner has prayed for the following reliefs : “A. This Hon'b...

RAJKOT NAGARIK SAHAKARI BANK LTD.


(Appellate Authority for Advance Ruling, Gujrat | Dec 7, 2023)

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...

AHMEDABAD JANMARG LIMITED.


(Appellate Authority for Advance Ruling, Gujrat | Dec 7, 2023)

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...

IDMC LIMITED


(Appellate Authority for Advance Ruling, Gujrat | Dec 7, 2023)

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...
P.C.: By this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following substantive reliefs :- “A. This Hon’ble Court may be pleased to hold that the impugned demand passed vide order dated 21.1.2022 and 21.3.2022 passed in violation of natural justice is bad in law and needs to be set aside in the interest of justice. B. Also De freeze the current Bank Account no. 017100101004797 Saraswant Co-operative Bank Ltd. C. That 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]