GST Library

Login | Register

Best GST Library

Contact Us

Subscription Plans

GST News | Updates

GST Calendar

GST Diary

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

Act & Rules (E-book)

GST Rates

GST Rates (E-book)

HSN Classification

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

GST Forms

Full Site Search

E-way Bill

Finance Bill

GST Evasion in India

GST Videos

About Us

Contact Us

Our Services

GST e-books
GST Domains Sale
TaxReply India Pvt Ltd
®
Subscribe Free GST updates on...

Join on twitter

Join GST Group 121

GST Case Laws


Court
High Court
State
Search by Related Tags
  OR

  OR

  OR
Date (From)
Date (To)
Name of Party
Text Search
Text Search option

  9,362 Results

JUDGMENT VIBHU BAKHRU, J 1. The petitioner has filed the present petition, inter alia, praying that directions be issued to the respondents to refund the amount of Rs.18,72,000/-, which was deposited by the petitioner during the course of inspection/search conducted at his premises. The petitioner also prays that the order dated 07.10.2022 (in form INS-01) authorizing the search/inspection under Section 67 the Central Goods and Services Tax, 2017 (hereafter ‘the CGST Act&rs...
JUDGMENT VIBHU BAKHRU, J 1. The petitioner has filed the present petition impugning several orders. The petitioner impugns the Orders-in-Original dated 24.10.2018 and 08.08.2019, passed by the Adjudicating Authority in respect of the application filed by the petitioner for refund of Integrated Goods and Services Tax (hereafter ‘IGST’) in respect of ‘zero rated supply’ being the export of services. In terms of the impugned Order-in-Original dated 24.10.2018, the...
P.C. 1. By this petition under Article 226 of the Constitution of India, the Petitioner has prayed for various relief, however at the time of the hearing the Petitioner has pressed prayer clause (b) which reads thus:- “(b) Issue a writ in the nature of certiorari or any other appropriate writ or order thereby quashing the impugned Order dated 19.04.2022, Exhibit A, issued by the Respondent No. 3 along with consequential reliefs;” 2. The Petitioner has thereafter also f...
P.C. By this petition under Article 226 of the Constitution of India, the petitioner has challenged the Order-In-Original (O-I-O) dated 30th December 2021 rejecting the refund application filed by the petitioner and the Order-In-Appeal (O-I-A) dated 4th May, 2022 dismissing the appeal filed against the order rejecting the refund. 2. On 1st November 2021, the petitioner made an application for refund in Form GST-RFD-01 for an amount of Rs. 10,49,562/- tax paid on export of services for...

MAHAVIR SHARMIK vs. STATE OF BIHAR


(Patna High Court | Dec 4, 2023)

ORAL JUDGMENT (PER: HONOURABLE THE CHIEF JUSTICE) The petitioner challenges an assessment order dated 11.01.2021 (Annexure-3 series), as confirmed by the first Appellate Authority under the Bihar Goods and Services Tax Act, 2017 (for brevity “BGST Act”) vide orders dated 10.01.2023 (Annexure-4 series); by a writ petition, especially since the Tribunal under the BGST Act has not yet been constituted and the petitioner is deprived of a consideration in the second appeal, as ...

MOUNT EVEREST BREWERIES LIMITED vs. UNION OF INDIA & OTHERS


(Madhya Pradesh High Court | Dec 4, 2023)

ORDER Heard on I.A. No. 5181/2023, which is an application for dismissal of the petition filed on behalf of Respondent No. 2. 2. The present petition under Article 226 of the Constitution of India assails the show cause notice dated 30.06.2022 passed in Case No. IV(06)INV/RUI/47/2020-21/1503 by Respondent No. 2. 3. The brief facts of the case are that, the petitioner is engaged in the business of manufacturing, brewing and selling alcoholic beverages, i.e., beer under its own...

ZUARI FARMHUB LIMITED


(Authority for Advance Ruling, Andhra Pradesh | Dec 1, 2023)

ORDER (Under sub-section (4) of Section 98 of Central Goods and Services Tax Act, 2017 and sub-section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017) 1. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and SGST Act, 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a ref...
ORDER The instant writ petition is filed by the petitioner being aggrieved by the action of the appellate authority of dismissing the appeal filed by her against cancellation of the GST registration treated the same as time barred. Learned counsel for the petitioner has submitted that the controversy involved in the instant writ petition is squarely covered by the decision of the Division Bench of this Court rendered in DB Civil Writ Petition No.16269/22 (Prakash Purohit vs. Comm...
ORDER HON'BLE AJAY BHANOT, J. Heard Shri Puneet Arun, learned counsel for the petitioner and Shri Ravi Shankar Pandey, learned Additional Chief Standing Counsel for the respondents-State. By the notice dated 28.01.2023 taken out in purported exercise of powers under Section 46 of the GST Act, the petitioner was asked to furnish the returns within 15 days. The show cause notice dated 28.01.2023 contained the recital that if the returns were tendered in time stated therein, the ...

SAI ENTERPRISES vs. STATE OF U.P. AND OTHERS


(Allahabad High Court | Dec 1, 2023)

ORDER 1. This is an application under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the impugned detention order dated November 9, 2023 and the order dated November, 22, 2023 passed by the Assistant Commissioner, State Tax, Sector 6 (Mobile Squad-9), 9, Agra under section 129 (1) of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as ''the Act'') with regard to the penalty imposed under section 129 (1) (b) o...


27
Apr
S
M
T
W
T
F
S
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)