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1. This intra court appeal by the writ petitioners is directed against the order dated 11th November, 2024 in WPA 23741 of 2024. 2. In the said writ petition the appellants had challenged an adjudication order passed under Section 74 (9) of the WBGST/CGST Act, 2017 (for short, “the Act”) dated 10th July, 2024. 3. The appellants were issued a pre-show cause notice under Section 73 (5) of the Act dated 16th August, 2023 on the allegation that the appellants had claimed input...
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1. We have heard the learned advocates for either of the parties. 2. Reference may be made to the order dated 25.6.2024 by which the writ petition which was dismissed was held to be maintainable. In paragraphs 4 and 5 of the said order the following had been noted and recorded: “4. From the comparison of the two returns, i.e. Page 76 and Page 136 of the Stay petition, we find that PART A which deals with the general information there is no discrepancy. However, with regard to PA...
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BMS PROJECTS vs. STATE OF CHHATTISGARH & OTHERS


(Chhattisgarh High Court | Jan 13, 2025)

Order on Board 1. Heard. 2. The whole grievance of the petitioner is the inaction on the part of the respondents in not refunding the amount of GST collected from the petitioner in the course of the execution of the contract that was awarded to the petitioner. 3. According to the petitioner, the contract was awarded to him during the pre-GST regime and the GST law came into force from 01.07.2017. The Government of Chhattisgarh itself had issued a circular stating that all those co...
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ORDER 1. This intra-Court appeal by the writ petitioner is directed against the order dated 23.12.2024 in WPA 24534 of 2024. The writ petition was filed by the appellant challenging the show cause notice dated 3.8.2024 issued by the Adjudicating Authority. 2. The learned Single Bench opined that the appellant/assessee should exhaust the statutory remedies provided under the CGST Act, 2017 including submitting a detailed response to the show cause notice. Decisions were referred to in ...
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P. C. 1. Rule. Respondents waive service. With the consent of parties, Rule made returnable forthwith and heard finally. 2. The above Writ Petition challenges the impugned Order dated 27th May, 2021 rejecting the Refund Application filed by the Petitioner. This was a consolidated Application for 25 export transactions. 3. The Refund Application was rejected by the Deputy Commissioner of State Tax on the ground that the same was not filed within a period of 2 years under Section 54...
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ORDER 1. Having heard the learned counsel appearing for the petitioner and having gone through the materials on record, we see no reason to interfere with the impugned order passed by the High Court. 2. The Special Leave Petition is, accordingly, dismissed. 3. Pending application(s), if any, stands disposed of. ...
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ORDER 1. Having heard Sri Ajay Kumar Kashyap, learned counsel for the petitioner and Sri Ankur Agarwal learned Standing Counsel for the respondents, it remains undisputed that the petitioner's registration under the UPGST Act, 2017 was cancelled on 4.10.2019 w.e.f. 24.9.2019. It is not the case of the revenue that the said registration has ever been revived or that the petitioner ever sought revival of that registration. 2. In view of the above, it does merit acceptance that the p...
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JUDGMENT ON BOARD PER RAMESH SINHA, CHIEF JUSTICE 1. Heard Mr. K.P. Amarnath Reddy, learned counsel for the petitioner, Mr. Ramakant Mishra, learned Deputy Solicitor General for the respondent No. 1, Mr. Shashank Thakur, learned Deputy Advocate General for the State/respondents No. 2 and 3 as well as Mr. Maneesh Sharma, learned counsel for the respondent No. 4. 2. The petitioner has prayed for the following relief(s): “(a) Issue a Writ of Mandamus or any other appropriat...
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ORDER 1. This petition has been filed by the petitioner aggrieved of the notice dated 4.8.2024 issued by respondent no.2/3. 2. Submissions have been made that the petitioner was issued show cause notice dated 30.07.2024 by the Assistant Commissioner (AE), CGST, Meerut in relation to the availment of ITC for effecting taxable as well as exempted supply wherein no separate record was allegedly maintained by the petitioner. However, subsequent thereto, impugned notice dated 04.08.2024 ha...
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(PER HON’BLE SRI JUSTICE, R. RAGHUNANDAN RAO) Heard Sri N. Govind Reddy, learned counsel appearing for the petitioner and learned Government Pleader for Commercial Tax, appearing for the respondents. 2. The petitioner, who is engaged in the business of setting up of Solar Power Plants, had been paying GST @ 5% of its turnover. As the rate of GST on the inputs, obtained by the petitioner, was higher than the GST rate of finished goods, the petitioner, invoking the provisions of S...
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10 Feb

☑ Monthly | GSTR-7

GSTR-7 for the m/o Jan 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Jan 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Feb

☑ Monthly | GSTR-1

GSTR-1 for the m/o Jan 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 Feb

☑ Monthly | GSTR-5

GSTR-5 for the m/o Jan 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Jan 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Jan 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Feb

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Jan 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Jan 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Feb

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Jan 2025 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 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).