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ORDER Heard learned advocates appearing for the parties. By this writ petition petitioner has made prayer for relief of direction upon the CGST/WBGST authority concerned to refund the amount in question alleged to be forcibly recovered/collected through DRC-03 by the DGGI. Mr. Banerjee, learned advocate representing the respondent authority concerned submits that for claiming the refund in question petitioner will have to make an application under Section 54 of the CGST Act before...
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 28.07.2023, whereby GST registration of the petitioner was cancelled with effect from 05.12.2022. Vide Show Cause Notice dated 17.04.2023, petitioner was called upon to show cause as to why the registration be not cancelled for the following reasons:- “Issues any invoice or bill without supply of goods and/or services in violation of the provisions of this Act, or the rules made thereunder leading to wron...
ORDER 1. Heard Sri Tanmay Sadh, learned counsel holding brief of Sri Nishant Mishra, learned counsel for the petitioner and Sri Ravi Shanker Pandey, learned Additional Chief Standing Counsel for the respondents. 2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the order levying penalty and the order of the Appellate Authority dated May 18, 2019 passed by respondent No.2/Additional Commissioner Grade- 2 (Appeal)-II, Commer...
ORDER HON'BLE ALOK MATHUR, J. 1. Heard Shri Aditya Pande, learned counsel appearing for petitioner, learned Standing Counsel appearing for the State and perused the material available on record. 2. By means of the present petition, the petitioner has assailed the order dated 3.11.2020 passed by the Additional Commissioner Grade-2 (Appeal), Nyayik Sambhag (Legal Division)- Fourth, Commercial Tax, Lucknow thereby rejecting the appeal preferred by the petitioner and confirming th...
ORDER The petitioner challenges an order of cancellation of registration dated 15.06.2023 and seeks revocation thereof. 2. By asserting that the petitioner was in the business of supplying construction materials and could not file returns from May 2023 on account of ill-health, the present writ petition is filed. 3. Learned counsel for the petitioner submits that the petitioner endeavoured to file GST returns and presented an appeal against the cancellation of registration in Nove...
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner seeks quashing of show cause notice dated 12.11.2021 issued on the ground that “Retuns 3 B not filed GTO more than 5 crore” and impugns order dated 30.12.2021 cancelling the registration of the firm retrospectively with effect from 01.07.2017. 2. The subject petition has been filed by Mr. Mudit Bothra, legal heir of late Mr. Rajendra Kumar Bothra, who was the sole proprietor of M/s R. Trading Company and was registered...
JUDGMENT 1. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the penalty order dated January 16, 2023 passed by the respondent No.3/Assistant Commissioner, State Tax Department, Sector 1, Mobile Squad, Deoria under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinfater referred to as “the Act”) and the appellate order dated January 30, 2023 passed by the respondent No.2/Additional Commissio...

TEJPAL SINGH vs. DIRECTOR GENERAL OF G.S.T. INTELLIGENCE, LUDHIANA


(Punjab and Haryana High Court | Feb 5, 2024)

N.S. SHEKHAWAT , J. (Oral) 1. The petitioner has filed the instant petition under Section 439 of the Cr. P.C. with a prayer to grant him a regular bail in complaint case No. COMA/49077/2023 dated 30.09.2023 titled as “Senior Intelligence Officer Vs. Tejpal Singh @ Teji etc.”, under Section 132 of the GST Act, 2017 pending in the Court of Chief Judicial Magistrate, Ludhiana. 2. Learned counsel for the petitioner contends that the petitioner is neither the proprietor nor the...

SUNNY SINGHAL vs. DIRECTORATE GENERAL OF GOODS AND SERVICES TAX


(Punjab and Haryana High Court | Feb 5, 2024)

Present petition has been filed under Section 439 read with Section 437(6) of the Code of Criminal Procedure, 1973 for grant of regular bail to the petitioner in Criminal Complaint No. COMA-400 of 2019 dated 24.08.2019, under Section 132 of the Central Goods & Services Tax Act, 2017 (for short ‘CGST Act’) (P-1) pending before learned Chief Judicial Magistrate, Rohtak. (2) Allegations against petitioner are that he floated seven bogus firms by the name M/s S.V. Textile, M/s...

KUSHAL KUMAR BANSAL vs. DIRECTOR GENERAL OF G.S.T. INTELLIGENCE


(Punjab and Haryana High Court | Feb 5, 2024)

1. The petitioner has filed the instant petition under Section 439 of the Cr.P.C. with a prayer to grant him a regular bail in a case registered by Directorate General of GST Intelligence, 54-D, Sarabha Nagar, Ludhiana for the offence under Section 132(1)(b) and 132(1)(c) punishable under sub-clause (I) of Section 132 (1) of the GGST Act 2017 read with Section 20 of the IGST Act, 2017. 2. Learned counsel for the petitioner contends that the petitioner is neither the proprietor nor the ope...


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10 Feb

☑ Monthly | GSTR-7

GSTR-7 for the m/o Jan 2024 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Jan 2024 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Feb

☑ Monthly | GSTR-1

GSTR-1 for the m/o Jan 2024 (Monthly Taxpayers) - N.No. 83/2020.

13 Feb

☑ Monthly | GSTR-5

GSTR-5 for the m/o Jan 2024 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Jan 2024 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Jan 2024 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Feb

☑ Monthly | GSTR-3B

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

☑ Monthly | GSTR-5A

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

25 Feb

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Jan 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 Feb

☑ Monthly | GSTR-11

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

29 Feb

☑ One Time | ECRRS

Last date for making amendment in reported opening balance of ITC Reversal in Electronic Credit Reversal and Reclaimed Statement.