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GST Case Laws


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  9,349 Results

BADHA RAM vs. INTELLIGENCE OFFICER


(Kerala High Court | Jan 5, 2024)

ORDER This is the second application for regular bail filed by the petitioner under Section 439 of the Code of Criminal Procedure. 2. The petitioner is the sole accused in crime file No.GST/INS-7/2023 registered based on the complaint of the 1st respondent under Section 132(1) of the Kerala State Goods and Services Tax Act, 2017. 3. The gist of the prosecution case is as follows:- Petitioner is the accused in the above crime registered based on the complaint of the 1st respondent ...

TECNIMONT PRIVATE LIMITED


(Authority for Advance Ruling, Gujrat | Jan 5, 2024)

Brief facts: Tecnimont Private Limited, Laxmi Chamber, Navjivan Press Road, Ahmedabad, Gujarat- 380014 [for short ''applicant'] is a wholly owned subsidiary of Tecnimont S.P.A. Milan, Italy and an Engineering, Procurement, and Construction (EPC) company. Their GST registration number is 24AAACI2628B1Z8. 2. The applicant has entered into a turnkey contract with Indian Oil Corporation Ltd. (for short - IOCL), vide contract No. 44AC9100-EPCC-1 dated 19.01.2021 [for ...

UNIQUE WELDING PRODUCTS P. LTD.


(Authority for Advance Ruling, Gujrat | Jan 5, 2024)

Brief facts: M/s Unique Welding Products Pvt. Ltd., Plot No. 701 B, GIDC Estate, Vitthal Udyognagar, Anand, Gujarat 388 121 engaged in the business of manufacturing and sale of welding wires is registered with the department and their registration number is 24AAACU2384G1ZIL 2. The applicant supplies its products & services after discharging GST @ 18%. The applicant has entered into an interconnection agreement with power distribution licensee (Madhya Gujarat Vij Company Ltd) for c...
ORDER The petitioner assails an order-in-original No.22/2023-GST-AC-CUD dated 29.11.2023 by which the petitioner's claim for input tax credit was rejected. The petitioner asserts that he is a registered person under the GST regime. He submits that he is entitled to input tax credit for the period running from 01.07.2017 to 30.09.2022. He further submits that he was unable to claim input tax credit in view of defects in the form of return provided under the statute. The present writ pe...
ORDER 1. This writ petition has been filed by the petitioner aggrieved of the cancellation of GST registration by the respondents. 2. Counsel for the petitioner submits that during pendency of the present petition, the cancellation has been revoked, however, a submission has been made that as during the period between cancellation and revocation of cancellation, the petitioner has not been permitted to file return, it may be permitted to file the same and claim benefit of the Input Ta...
ORDER The petitioner assails an order dated 12.09.2023 by which input tax credit was refused on the basis that the petitioner availed of such credit on the basis of supplies from a non-existent supplier. 2. The petitioner states that a show cause notice dated 03.02.2023 was received from the respondent calling upon the petitioner to show cause with regard to the purchase of goods from M/s.Siba Auto Private Limited. By reply dated 06.03.2023, the petitioner asserted that the supply was...
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner seeks quashing of show cause notice dated 10.07.2023 and cancellation order dated 25.08.2023 cancelling the registration of the petitioner with retrospective effect. 2. Issue notice. Notice is accepted by learned counsel appearing for the respondent. 3. Since the facts are not in dispute with the consent of the parties, the petition is taken up for final disposal today. 4. Petitioner obtained a GST registration on 12.05.20...
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns show cause notice dated 05.07.2023 whereby the registration of the petitioner has been suspended. Petitioner further seeks a direction to the respondent to cancel the registration of the petitioner from the date when the last return was filed i.e. in July, 2023. 2. Learned counsel for the petitioner submits that the show cause notice does not give any reason or detail but merely refers to letter dated 12.06.2023 of Assista...

PARUL DIXIT vs. STATE OF U.P. & OTHERS


(Allahabad High Court | Jan 5, 2024)

ORDER Heard learned counsel for the petitioner and the learned Standing Counsel. Petitioner has approached this Court praying for the following relief:- "(i) To issue a writ, order or direction in the nature of mandamus restraining the opposite parties No.1,2 and 3 from initiating any recovery proceedings in pursuance of the Notice reference No.09AFUPD4289B1Z7/18-19/61 dated 2.11.2023 issued in respect of the financial year 2018-19 contained in Annexure No.16 and in purs...
ORDER PER OM PRAKASH SHUKLA, J. (1) Heard Mr. Sameer Gupta, Mr. Prashant Verma, Mr. Siddharth Nandwani, learned Counsel representing the petitioners and Mr. Ashwani Kumar Singh, learned Counsel representing the respondent No.1, Mr. Manish Mishra, learned Standing Counsel representing the Central Board of Indirect Taxes & Customs/respondent Nos.2, 3 and Mr. Digvijay Nath Dubey, learned Standing Counsel representing the Directorate of Goods & Service Tax Intelligence. (...


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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)