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GST Case Laws


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  9,349 Results

JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner is aggrieved by show cause notices dated 19.01.2024 read with communication dated 29.01.2024 whereby petitioner has been required to explain certain discrepancies in the availment of input tax credit. It is intimated to the petitioner that there appears to be irregular availment of input tax credit for the financial year 2018-19, 2019-20 and 2020-21. 2. Learned counsel for the petitioner submits that specific details have not been...
ORDER 1. In this petition the petitioner seeks the following reliefs: a. To direct the respondent to reimburse GST amount paid by the petitioner for period 24.05.2019 onwards till completion of project and also at rate of 24% interest from date of payment made by petitioner to Government and therefore this Hon’ble Court be pleased to direct the first respondent to refund the GST amount paid by petitioner. b. Or alternatively direct the first respondent to consider the repres...
ORDER An assessment order dated 25.10.2023 is challenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand. The petitioner is engaged in the business of retail and wholesale trading of leather apparels. Upon scrutiny of the petitioner's returns, a notice in Form ASMT 10 was issued to the petitioner on 16.06.2023. Thereafter, an intimation dated 10.05.2023 and a show cause notice dated 07.08.2023 followed. The petitioner asserts that he w...
ORDER An order in original dated 30.12.2023 pertaining to assessment period 2017-18 is challenged in W.P. No.8559 of 2024. In W.P.No.8607 of 2024, the order rejecting the rectification petition is challenged. 2. After issuance of intimation dated 30.06.2023 in respect of several defects, a show cause notice was issued on 30.09.2023. Such show cause notice was replied to on 04.10.2023. The impugned order in original was issued thereafter on 30.12.2023. 3. Learned counsel for the pe...
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 28.12.2023, whereby the impugned Show Cause Notice dated 22.09.2023, proposing a demand of Rs. 3,05,43,710.00 against the Petitioner has been disposed of and a demand including penalty has been raised against the Petitioner. The order has been passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act). 2. Learned counsel for Petitioner submits that Petitioner ha...

CANARA BANK vs. ASSISTANT COMMISSIONER, DGST


(Delhi High Court | Apr 2, 2024)

JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 26.12.2023, whereby the impugned Show Cause Notice dated 25.09.2023, proposing a demand of Rs. 20,07,15,517.00 against the Petitioner has been disposed of and a demand including penalty has been raised against the Petitioner. The order has been passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act). 2. Learned counsel for Petitioner submits that Petitioner h...
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 25.12.2023, whereby the impugned Show Cause Notice dated 26.09.2023, proposing a demand of Rs. 44,48,488.00 against the Petitioner has been disposed of and a demand including penalty has been raised against the Petitioner. The order has been passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act). 2. Learned counsel for Petitioner submits that Petitioner had ...

GOVARDHAN TRADERS vs. STATE OF U.P. & OTHERS


(Allahabad High Court | Apr 2, 2024)

ORDER 1. Heard learned counsel for the petitioner and learned Standing Counsel for the State Respondents. 2. This petition has been filed with the following main prayer:- "1. Issue a writ, order or direction in the nature of Certiorari quashing the impugned show cause notice dated 25.07.2022 annexed herewith as ANNEXURE NO.1 and the impugned cancellation order dated 03.01.2023 annexed herewith as ANNEXURE NO.2 in the interest of justice. 2. Issue a wri...
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 30.12.2023, whereby the impugned Show Cause Notice dated 24.09.2023, proposing a demand of Rs. 44,24,400.00 against the Petitioner has been disposed of and a demand including penalty has been raised against the Petitioner. The order has been passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act). 2. Perusal of the Show Cause Notice shows that the Department ...
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 30.12.2023, whereby the impugned Show Cause Notice dated 23.09.2023, proposing a demand of Rs. 2,92,00,768.00 against the Petitioner has been disposed of and a demand including penalty has been raised against the Petitioner. The order has been passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act). 2. Learned counsel for Petitioner submits that Petitioner ha...


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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)