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GST Case Laws

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1. The prayer in the present petition is for a direction to the Opposite Parties to accept the GST TRAN-1 form from the Petitioner in terms of Rule 117 of the Central Goods and Services Tax Rules, 2017 (CGST Rules) and allow the Input Tax Credit (ITC) claimed by the Petitioner. 2. The background facts are that the Petitioner is a partnership firm which is in the business of sale of motorcycle, scooters, spare parts. It is trading in the name of M/s. Sunny Motors in Cuttack. The Petitioner...

ASSISTANT COMMISSIONER, GST & CENTRAL EXCISE (M/S ..


(Appellate Authority for Advance Ruling, Odisha | Jul 27, 2021)

BRIEF FACTS OF THE CASE: 1.0. The Assistant Commissioner, CGST & Central Excise, Sambalpur 1 Division, At-Danipalli, PO- Budharaja, Dist-Sambalpur (Odisha) (the Jurisdictional officer) has filed an appeal on dated 28.04.2021 under Section 100 of CGST Act, 2017 and under Section 100 of the OGST Act, 2017 in Form GST ARA 03 before the Appellate Authority for Advance Ruling, Odisha (hereinafter referred to as “AAAR”) against the Advance Ruling Order No. 06/ODISHA-AAR/202...
1. This matter is taken up by video conferencing mode. 2. The Petitioner being in custody in 2(C)C.C. No.170 of 2018, pending in the court of the learned S.D.J.M., Rourkela, has filed this petition for his on bail. The offences alleged against him are punishable under Sections 132(1)(b) and 132(1)(1) of the Central Goods and Services Tax Act, 2017. 3. Heard the learned counsel for the Petitioner and learned Standing counsel appearing for the opposite party-G.S.T. 4. As it appears,...
1. This matter is taken up by video conferencing mode. 2. The grievance of the present Petitioner as regards the impugned show cause notice (SCN) dated 8th/9th April 2021 issued to it by the Additional Director General, Directorate General of Goods and Service Tax Intelligence, Bhubaneswar (Opposite Party No.2) is that the requirement of holding the mandatory pre-SCN consultation in terms of the Master Circular dated 10th March 2017 of the Department of Revenue, Central Board of Excise an...
★ Summon
1. This matter is taken up by video conferencing mode. 2. This is a second round of litigation. Earlier, the Petitioner had filed W.P. (C) No.32366 of 2020, which was disposed of at the stage when a show cause notice (SCN) having been issued to the Petitioner on 14th October, 2020 by the Opposite Parties i.e. GST and Central Excise Department. 3. By an order dated 25th January 2021, this Court had directed that after hearing the Petitioner an order should be passed on the SCN not late...

SANTOSH KUMAR GUPTA vs. UNION OF INDIA & ANOTHER


(Orissa High Court | Jun 30, 2021)

1. The matter is taken up by video conferencing mode. 2. The Petitioner being in custody in connection with 2(C) C.C. Case No.47 of 2020 pending in the Court of learned S.D.J.M., Rourkela for commission of offence under Section-132(1)(b)(e)(f)(i)(j)(l) of the Central Goods Services Tax Act, 2017 (CGST Act) has filed this application under Section-439 of the Cr.P.C. for his release on bail. 3. Mr.A. Pattanaik, learned counsel for the Petitioner submitted that the case against the Petit...
★ Input Tax Credit
1. This matter is taken up by video conferencing mode. 2. The challenge in the present petition is to the provisional attachment order issued by the Deputy Director, Directorate General of Goods and Services Tax, Rourkela, Sundargarh (Opposite Party No.2) informing the Branch Manager, ICICI Bank (Opposite Party No.3) with which the Petitioner maintains an over draft bank account that the said account of the Petitioner stands attached under Section 83 of the Central GST Act. A direction is...
★ Attachment of Bank Accounts/Property
1. This matter is taken up by video conferencing mode. 2. The Petitioner has questioned the decision dated 31st March 2021 (Annexure-6) of the Tendering Inviting Authority, namely, Principal Chief Conservator of Forests, Kendu Leaves, Odisha in rejecting the Petitioner's bid and awarding the contract to the second highest bidder i.e. Opposite Party No.4. 3. The reason given in the impugned letter dated 31st March 2021 for rejection of the Petitioner's bid is as under: &quo...
★ Refund
1. This matter is taken up by video conferencing mode. 2. The short point for determination in the present writ petition is whether the Appellate Authority under the OGST Act, 2017, was justified in dismissing the Petitioner’s appeal, by the impugned order dated 10th March, 2021, on the grounds that the appeal was not presented within the time prescribed under law? 3. Notice. Mr.S.S. Padhy, Standing Counsel for the Revenue accepts notice for the Opposite Parties. 4. The basi...
★ Condoation of delay / Period of limitation

AJAJ AHAMAD vs. STATE OF ODISHA (CGST)


(Orissa High Court | Jun 9, 2021)

1. This matter is taken up by video conferencing mode. 2. Heard learned counsel for the petitioner and learned counsel for the State. 3. The petitioner being in custody in connection with 2 (C) CC Case No.51 of 2020 pending in the Court of the learned S.D.J.M., Rourkela for the alleged commission of offences under Sections 132(1)(b) 7 (c) of CGST Act, 2017. 4. It is alleged that on 29.2.2020 a search conducted at the office premises of one Santosh Kumar Gupta, Proprietor of M/s. P...
★ Input Tax Credit