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  9,362 Results

MGS PALACE vs. STATE OF U.P. AND OTHERS


(Allahabad High Court | Jan 3, 2024)

ORDER 1. Heard Sri Awadhesh Kumar Malviya, learned counsel for the petitioner and Sri Ankur Agrawal, learned Standing Counsel for the State. 2. Challenge has been raised to the adjudication notice issued under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017 dated 19.05.2023. 3. Submission is, though the impugned notice was preceded by the notice issued under Section 61(1) of the Act dated 19.05.2023, respondent no. 2 has failed to consider the reply furnished by t...

KAMRUL NAHAR vs. THE UNION OF INDIA & OTHERS


(Tripura High Court | Jan 3, 2024)

ORDER All the three writ petitions relate to the same petitioner but concerning different tax periods i.e. (i) WP(C) No. 224/2023 relates to tax period April, 2020 to March, 2021, (ii) WP(C) No. 225/2023 relates to tax period April, 2019 to March, 2020 and (iii) WP(C) No. 253/2023 relates to tax period April 2021 to March, 2022. In all the three writ petitions, the show cause notices were issued under Section 73(1) of the Tripura State Goods & Services Tax Act, 2017 [Act of 2017, for ...
ORDER In this writ petition, the petitioner has sought for the following relief: "A. Direct the 1st Respondent to unblock the Input Tax Credit to the tune of Rs.98,68,146/- as per the Petitioner's Electronic Credit Ledger at Annexure-B by issuance of Writ of Mandamus or any other writ in the nature of a Writ of Mandamus by declaring that the blocking of Credit Ledger is not in accordance with the law and/or B. To grant any other relief/(s) this Hon'ble Court deems fit...
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns show cause for cancellation dated 18.04.2022 and the orders of rejection and applications for revocation of cancellation dated 30.08.2023. 2. Learned counsel for the petitioner submits that show cause notice issued under Section 29 of the Goods and Services Tax Act, 2017 [‘the Act’] was itself defective as it did not give any details of the alleged wrongful availment or utilization of input tax credit. 3. L...
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Issue notice. 2. Mr. Aggarwal, learned counsel appearing for the respondents accept notice. 3. Petitioner has filed the present petition impugning an order dated 11.10.2023 (hereafter the impugned order), whereby the petitioner’s GST registration was cancelled with retrospective effect. 4. Petitioner was registered with the GST authority with effect from 16.07.2023. The petitioner claims that he was carrying on the business und...
ORDER This intra-Court appeal is directed against the order dated 17.08.2023 passed in WPA 19418 of 2023 by which the learned Single Bench observed that there is no scope for granting any interim order on the writ petition and directed affidavit-in-opposition to be filed by the Department. We find that there is no error in the said order since as on date no demand notice has been issued on the appellant by the authority concerned. 2. The learned advocate appearing for the appellant wo...

N.G. ENTERPRISES & OTHER vs. STATE OF U.P. & OTHER


(Allahabad High Court | Jan 2, 2024)

ORDER HON'BLE SHEKHAR B. SARAF, J. 1. Heard Ms. Pragya Pandey, learned counsel on behalf of the petitioners, learned Standing Counsel for the State respondents and Sri Gopal Verma, learned counsel for respondent No.2. 2. Counsel on behalf of the petitioners relies upon an order dated 12.12.2023 passed by coordinate bench of this Court in Writ Tax No.1412 of 2023. It was in favour of the same petitioners, as in the present petition, but for different assessment year. The releva...
ORDER This matter is taken up through hybrid mode. 2. Mr. Avinash Kedia, Jr. Standing Counsel (CGST, Central Excise & Customs) appearing on an advance notice states that as long as delay in filing the revocation application is condoned, and provided the Petitioner complies with all the requirements of paying the taxes, interest, late fee, penalty etc. due, the 3B Return Form filed by the Petitioner will be accepted by the Opposite Parties. 3. In that view of the matter, the de...
ORDER 1. This petition has been filed under Article 32 of the Constitution of India assailing paragraph ‘2’ of the Notification No. 11 of 2017-Central Tax (Rate) dated 28.06.2017 issued under the Central Goods and Services Tax Act, 2017 as being unconstitutional and ultra vires the Constitution of India. 2. We are not inclined to entertain this Writ Petition filed under Article 32 of the Constitution of India. 3. Hence, the same is dismissed reserving liberty to the pe...

RAMAGUNDAM FERTILIZERS AND CHEMICALS LIMITED


(Authority for Advance Ruling, Telangana | Jan 2, 2024)

[ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SECTION 98(4) OF THE TEALANGANA GOODS AND SERVICES TAX ACT, 2017.] ****** 1. M/s. Ramagundam Fertilizers And Chemicals Limited, RFCL Fertilizers City, RFCL Plant, Ramagundam, Karimnagar, Telangana- 505 210 (36AAHCR2335P1ZY) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions ...


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