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GST Case Laws


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  9,302 Results

These writ petitions are filed seeking for mandamus directing the first respondent to refund the input tax credit lying in the petitioner's erstwhile VAT account and CENVAT account respectively, as the petitioner has been declared as a non-performing asset by the Canara Bank. 2. Heard the learned counsel for the petitioner, the learned Additional Government Pleader for the first respondent and the learned standing counsel for the second respondent. 3. Perusal of the facts and circ...

SANJAYBHAI LAXMANBHAI GOGARA vs. STATE OF GUJARAT


(Gujarat High Court | Nov 15, 2019)

1. Mr. Kavi Patel, learned advocate for Mr. D.K. Puj, learned advocate for the petitioner invited the attention of the court to Form GST-MOV-02 to submit that the vehicle in question together with the goods came to be detained by the respondent No.2 for the purpose of verification. By an order made in Form GST-MOV-03, the time for inspection came to be extended for a further period of three days. It was pointed out that accordingly physical verification of the goods came to be carried and For...
1. Akhil Krishan Maggu (Petitioner No. 1) son of Sanjeev Maggu- Petitioner No. 2 is a practising lawyer in the field of taxation. The Petitioners through instant petition under article 226 of Constitution of India are seeking quashing of summons dated 28.8.2019 (Annexure P-11) issued by Senior Intelligence Officer (for short ‘SIO’), Directorate General of GST Intelligence (for short ‘DGGI’). 2. The pleaded case of the Petitioners is that Petitioner No. 1 ...
This Petition under Article 226 of the Constitution of India, challenges action of the Respondents in not re-opening the GSTN Portal and allowing the Petitioner to upload the requisite details of Transitional Credit available to it when the Central Goods & Services Tax Act, 2017 (CGST Act), was introduced. It is the case of the Petitioner that, they could not avail of the Transitional Credit available to it in view of technical glitches in filing online TRANS-1 under the CGST Ac...

RAJ CHAMUNDA ROADLINES vs. STATE OF GUJARAT


(Gujarat High Court | Nov 15, 2019)

Mr. Kavi Patel, learned advocate for Mr. D.K. Puj, learned advocate for the petitioner invited the attention of the court to Form GST-MOV-02 to submit that the vehicle in question together with the goods came to be detained by the respondent No.2 for the purpose of verification. By an order made in Form GST-MOV-03, the time for inspection came to be extended for a further period of three days. It was pointed out that accordingly physical verification of the goods came to be carried and Form G...

M/S. NEWTRAMAX HEALTHCARE


(Authority for Advance Ruling, Himachal Pradesh | Nov 15, 2019)

ORDER The applicant is a registered person engaged in manufacture and supply of Pharmaceutical formulations. He has obtained loan licence to manufacture for sale or distribution of drugs specified in schedule C and schedule C1 of the drugs and cosmetics Act, 1940. RECORDS OF PERSONAL HEARING - 2nd PROVISOS TO SECTION 98(2) OF CGST/HPGST ACT, 2017 Opportunity for personal hearing was granted to the applicant on 16-10-2019 & 15-11-2019, which was attended by Sh. Rajesh Gupta, Ad...
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PHARMA

1. This Report dated 10.12.2018, has been received from the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the case are that vide his application dated 31.05.2018 filed before the Maharashtra State Screening Committee on Anti-profiteering, under Rule 128 (2) of the CGST Rules, 2017 the Applicant No. 1 had alleged profiteering by the Respondent, i...
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CONSTRUCTION

1. This petition has been essentially filed for implementation of the order dated 24th June, 2019 passed in Writ Petition No.1531 of 2019. The order dated 24th June, 2019 reads as under :- “1. This Petition under Article 226 of the Constitution of India seeks a direction to the Respondents-Customs to grant the petitioner a refund of the IGST paid in accordance with the Integrated Goods & Services Tax Act. The refund is sought by claiming drawback on manufactured goods exported u...
The writ petition is filed by a registered works contract service provider for a direction to the 3rd respondent to consider Ext.P5 representation filed by her for providing one more chance to migrate to the GST registration from the erstwhile registration held under the provisions of the Finance Act, 1994, as amended. The facts in the writ petition would indicate that pursuant to the introduction of the GST, the petitioner was allotted a Provisional Goods and Service Tax Identification Numbe...
1.Mr. Rohan Shah, learned counsel with Mr. Bhavesh B. Chokshi and Mr. Mayank Jain, learned advocates for the petitioners invited the attention of the court to the impugned notification dated 14th November, 2017 and submitted that by virtue of the said notification the rate of tax for the restaurant sector has been fixed at 2.5 % without any input tax credit. 2. Reference was made to the Explanation inserted vide the said notification whereby it is inter alia clarified that suppl...


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20 Apr

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Mar 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Mar 2024 [Return by OIDAR Service Providers - Rule 64.]

22 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (QRMP Taxpayer < 5 Cr - Rule 61) - Category I States.

* 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.

24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.

* 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.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2024) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for the FY 2023-24 (For taxpayers upto 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

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

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)