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ADITYA GUPTA vs. UNION OF INDIA


(Rajasthan High Court)

Petitioner has filed this petition under Section 439 Code of Criminal Procedure, 1973 seeking regular bail in File No. DGGI/JZU/INU/GST/02/18-19 filed by the Directorate General of GST Intelligence, Jaipur Zonal Unit for offences under Sections 132(1), (b), (c), (f), (h), (j) and (k) read with Section 132(1)(i) of Central Goods and Services Tax Act, 2017. Learned counsel for the petitioner has submitted that the petitioner is in custody since 20.6.2018. Maximum punishment that can be awar...

Dec 4, 2020  

The petitioner has approached this Court aggrieved by Ext.P3 detention order and Ext.P4 notice issued to him detaining a vehicle that was being transported at his instance. On a perusal of Ext.P4 detention notice, I find that the reason for detention was that there was no valid document carried along with the vehicle while transporting it. Taking note of the said reason, I find that the detention cannot be said to be unjustified. The learned counsel for the petitioner however seeks permission...

Dec 4, 2020  

The petitioner has filed this petition impugning the order dated 19.03.2020 in No.ZP2903200301303 [Annexure- A] and for other consequential reliefs. 2. Sri. G. Shivadass, learned Senior Counsel for the petitioner submits that the petitioner is constrained to approach this Court invoking the extraordinary jurisdiction under Article 226 of the Constitution of India calling in question the order dated 19.03.2020 though amenable to appellate jurisdiction for the following two reasons: [a]...

Dec 4, 2020  

Learned counsel for the petitioner has filed a memo under cover of email dated 04.12.2020 upon instructions from the petitioner reading thus, ‘1.The Petitioner filed the Form GST TRAN-1 on 27.12.2017 declaring carried forward credit of ₹ 82,91,19,712/- in terms of Section 140(1) and (3) of the CGST Act, 2017. 2.The Petitioner filed periodical return in Form GSTR 3B for the period July 2017 to November 2017 wherein Petitioner discharged output liability of ₹ 86,96,78,402/- in...

Dec 4, 2020  

This writ petition has been filed directing the respondents to refund an amount of ₹ 1,11,254/- claimed by the petitioner vide shipping bill No.773482 on 21.09.2018 along with applicable interest within a time frame to be fixed by this Court. 2. It is the case of the petitioner that he had filed the above mentioned shipping bill for the export of 740 cartons of garments to West Midlands, United Kingdom. The total value of the consignment is USD 1,61,649.98 as per the commercial invoice ...

Dec 4, 2020  

The petition has been listed before this Bench by the registry in view of the urgency expressed therein. The same has been heard by way of video conferencing. Present writ petition has been filed for directing the respondents to make the inventory of the goods and issue a copy of the GST MOV-04 to the respondent. Learned counsel for the petitioner further prays for intimation to the petitioner regarding the payment of any tax or penalty as per the GST Act, 2017, under Section 129, for...

Dec 3, 2020  

The petitioner has approached this Court aggrieved by a detention notice served in connection with the transportation of goods at his instance. Ext.P8 is the detention notice in Form GST MOV -7 and a perusal of the said notice indicates that the respondents have found that the invoice that accompanied the transportation of the goods did not contain any date thereon, and moreover, while the shipping date was shown as 15.11.2020, the date shown in the e-way bill was 25.11.2020. It was also noti...

Dec 3, 2020  

The application has been listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way of video conferencing. Present application has been filed by the petitioner seeking to amend the writ petition in order to incorporate a prayer challenging the proviso to Section 16(4) of the Central Goods And Services Act, 2017(hereinafter referred to as the 'CGST Act, 2017') as well as Delhi Goods And Services Tax Act, 2017 (hereinafter refer...

Dec 3, 2020  

The petitioner, an authorized agent, for sale and distribution of lotteries organized by State of Punjab has filed this writ petition impugning the definition of goods under Section 2(52) of Central Goods and Services Tax Act, 2017 and consequential notifications to the extent it levies tax on lotteries. The petitioner seeks declaration that the levy of tax on lottery is discriminatory and violative of Articles 14, 19(1)(g), 301 and 304 of the Constitution of India. 2. We need to notice c...

Dec 3, 2020  

The prayer in the writ petition is for issuance of direction to the respondents to credit the refund amounts sanctioned in Exts.P7 to P11 in a time bound manner. The petitioner is a company involved in export of activated carbon. Petitioner filed refund application in Form RFD-01A under Section 54 of Central Goods and Services Taxes Act, 2017 (CGST Act) read with Section 54 of Kerala Goods & Service Tax Act (KGST Act) and Section 16 (3) of the Interstate Goods and Services Taxes Act, 2017...

Dec 2, 2020