GST Library
Subscription single-user
Subscription multi-user
Taxreply tweets
About GST Library
GST News
GST Calender
E-Books
GST Case Laws
GST Notifications
GST Act / Rules
GST Rates
GST Set-off Calculator
GST Forms
Full Site Search
Classification (Chapters)
Classification (Search)
E-way Bill
Finance Bill
TaxReply India Pvt Ltd.

GST Case Laws

Citation
Court
State
Search by Related Tags
  OR

  OR

  OR
Date (From)
Date (To)
Name of Party
Free-Text Search
Sort By
Text Search option

   523 Results

Dated this the 22nd day of April 2021 Application for anticipatory bail under Section 438 Cr.P.C. 2. The applicant apprehends arrest for an offence of alleged non payment of GST to the tune of ₹ 17.53 Crores and non -filing of GSTR 3B returns for the period from October onwards. Initiated against M/s A.R. Agencies, Eyyal Thrissur in a proceedings initiated by the Head Quarters, Anti Evasion Unit of Cochin Commissionerate. The proprietor of the aforesaid agency, Shri. Rajoob P.A, and his...

Apr 22, 2021  

Dated this the 30th day of March 2021 Heard both sides. 2. Under orders of this Court in W.P.(C) No.18098 of 2020, goods were released vide release order at Ext.P2 on furnishing bank guarantee by the petitioner. The adjudication proceedings continued and those were culminated in the order at Ext.P3 by which the 3rd respondent had directed the petitioner to pay the IGST tax amounting to ₹ 4,25,181/-. This order at Ext.P3 dated 05.03.2021 is reported to be received by the petitioner on 20...

Mar 30, 2021  

For information purpose only Heard both sides. Admit. Learned Standing counsel takes notice for the 1st respondent. Learned Assistant Solicitor General takes notice for the 2nd respondent. 2.By this petition, the petitioner is challenging the orders of attachment of its bank accounts under Section 83 of the CGST Act. By way of interim relief, the petitioner is praying for directing the 1st respondent to release the bank guarantee furnished in pursuant to the order at Ext.P12(Serie...

Mar 24, 2021  

Dated this the 18th day of February 2021 Petitioner, by this petition has prayed for the following relief. Set aside Ext.P3 notice and permit the petitioner to remit the arrears of tax within a time frame fixed by this Hon'ble Court. 2. The learned counsel for the petitioner argues that the petitioner was regularly paying tax and in the last year but, because of Covid-19 pandemic, his business collapsed. According to the learned counsel for the petitioner, the petitioner is even n...

Feb 18, 2021  

Dated this the 16th day of February 2021 Heard both sides. The petitioner, who has suffered an order of confirmation of penalty at the hands of the respondent-State Tax Officer, is challenging the action of the said authority in directing the 2nd respondent-Bank to invoke bank guarantee and to forward the demand draft of the value of the said bank guarantee to the 1st respondent. 02. Learned counsel for the petitioner has rightly pointed out the provisions of Section 107 of the Goods and ...

Feb 16, 2021  

Dated this the 2nd day of February 2021 Heard both sides. 2. By this writ petition, the petitioner is challenging the appellate order (Ext.P7) passed by the Joint Commissioner (Appeals) under the Central Goods and Services Tax Act ('the CGST Act' for brevity), thereby rejecting the appeals filed by the petitioner being barred by limitation, apart from non-deposit of 1% of the court fees as per the KLBF . 3. Learned Counsel appearing for the petitioner submitted that the petiti...

Feb 2, 2021  

The petitioner has approached this Court impugning Exts.P3 to P3(c) notices issued under Section 129 of the Goods and Services Tax (“GST Act” for short). The petitioner says that even though the proceedings impelled through Exts.P3 to P3(c) are illegal, unlawful and unjustified, the 1st respondent is refusing to release the consignment along with the vehicle and therefore, that they have been constrained to approach this Court through this writ petition. They, however, concede tha...

Jan 27, 2021  

By the impugned judgment, the learned Single Judge allowed the writ petition and directed the respondents in the writ petition to open an online portal to enable the first respondent to file the form GST TRAN-I electronically or to accept the same manually. Aggrieved by the said direction, the Union of India along with the GST Council and others have preferred this appeal. 2. The case of the first respondent was that he was the assessee under the Kerala Value Added Tax Act, 2003, who migr...

Jan 22, 2021  

Heard both sides. 2. By this petition, the petitioner prays for a direction to the 1st respondent to release vehicle KL-04-AM-4076. 3. Learned counsel appearing for the petitioner submits that e-way bill was generated at 09.28 pm on 18.01.2021 for supplying goods to Idukki district and the vehicle left the factory on 19.01.2021. But there was break down which resulted in stoppage of that trip. It is further submitted that the vehicle could continue its journey only on 20.01.2021 and w...

Jan 22, 2021  

Heard both sides. 2. The petitioner has claimed the following reliefs in the instant petition:- '' a) issue a writ of certiorari or any other appropriate writ/order/direction in the nature of Certiorari and thereby be pleased to quash and set aside the confiscation of goods and release such goods to the petitioner b) issue a writ of certiorari or any other appropriate writ/order/direction in the nature of Certiorari and thereby be pleased to quash and set aside the Adjudic...

Jan 19, 2021