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RAJEEV MISHRA vs. STATE OF ODISHA AND ANOTHER


(Orissa High Court | Jun 8, 2021)

1. The petitioner, presently in custody, has filed the instant bail application under Section 439 of the Code of Criminal Procedure, 1973 corresponding to 2(c) CC Case No.03 of 2020 pending in the Court of the learned Judicial Magistrate First Class (Rural), Cuttack. The petitioner herein is the accused in connection with alleged commission of offences punishable under Section 69 read with Sections 132(1)(b), 132 (1)(c) and 132(1)(i) of the Odisha Goods and Services Tax Act, 2017. Prior to th...

HARISH CHANDRA MAJHI vs. STATE OF ODISHA & OTHERS


(Orissa High Court | Jun 7, 2021)

1. The Office Memorandum dated 10th December, 2018 of the Finance Department under Annexure-3 prescribing guidelines for the implementation of GST (Goods and Services Tax) in works contract in post-GST regime with effect from 1st July, 2017, the Revised Schedule of Rates-2014 (Revised SoR-2014) under Annexure-8 and the demand notice issued under Section 61 of the Odisha Goods and Services Act (OGST Act) has been questioned in the present writ petition and connected batch of cases. The prayers...
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. Sunil Kumar Mishra, Standing Counsel for the Revenue accepts notice for the Opposite Parties. 4....
1. The matter is taken up by video conferencing mode. 2. Mr. Sunil Mishra, learned Additional Standing Counsel for Opposite Parties appearing on an advance notice states that as long as delay in filing the appeal is condoned, and provided the Petitioner complies with all the requirements of paying the taxes due, the 3B Return Form filed by the Petitioner will be accepted by the Opposite Parties. 3. In that view of the matter, the delay in Petitioner’s invoking the proviso to Rul...
★ Condonation of delay
★ Acceptance of delayed GSTR-3B

UTKAL UDYOG vs. COMMISSIONER CT & GST AND OTHERS


(Orissa High Court | Apr 30, 2021)

1. The matter is taken up by video conferencing mode. 2. The Petitioner is aggrieved by the requirement under Section 107 of the Orissa Goods and Service Tax Act (OGST Act), read with Rule 108 of Orissa Goods and Service Tax Rules (OGST Rules) that mandates deposit of 10% of the demand as a predeposit for the appeal to be considered. 3. Counsel for the Petitioner submits that since the Petitioner has no financial means at this stage, his is unable to be even upload the appeal without ...
★ Deposit of Demand
1. This matter is taken up by video conferencing mode. 2. A counter affidavit has been filed by Opposite Party No.1 where in paragraphs 3 to 5, it is stated as under: "3. That the petitioner, M/s Bagadiya Brothers Pvt. Ltd., is a business entity registered under GST in Chhattisgarh. It does import and export business through various ports of India including Paradip Port in Odisha. For certain taxable services supplied by Paradip Port Trust (PPT) to the petitioner, the PPT had iss...
1. The Petitioner has filed this petition questioning the rejection of its bid pursuant to the short tender call notice issued by Opposite Party No.1 for supply of medical books and medical journals for the Central Library of Opposite Party No.1 at Burla. 2. One of the tender conditions, which the Petitioner has not been able to fulfil, is the furnishing of the Petitioner’s GST registration. This requirement is explicitly spelt out in the terms and conditions attached to the notice ...

SONAM BERLIA vs. STATE OF ODISHA AND OTHERS


(Orissa High Court | Mar 23, 2021)

1. The present petition is by the proprietor of M/s. Arshee Venture which is engaged in trading of iron and scraps and has been assigned with GSTIN number. 2. It is stated that the Petitioner’s business premises was impounded by the Director General of Goods and Services Tax Intelligence (DGGSTI), Bhubaneswar Zonal Unit (Opposite Party No.1) and a search was undertaken thereof under Section 67 of the Central Goods and Services Tax Act, 2017 (CGST Act). During the course of search re...
1. The present petition is by the proprietor of M/s. Sai Marketing which is engaged in trading of iron and scraps and has been assigned with GSTIN number. 2. It is stated that the Petitioner’s business premises was impounded by the Director General of Goods and Services Tax Intelligence (DGGSTI), Bhubaneswar Zonal Unit (Opposite Party No.1) and a search was undertaken thereof under Section 67 of the Central Goods and Services Tax Act, 2017 (CGST Act). During the course of search rec...

NBCC (INDIA) LIMITED


(Appellate Authority for Advance Ruling, Odisha | Mar 19, 2021)

1.0. M/s NBCC (INDIA) Limited, Plot No. G/1, NBCC Imperia, New Govt Colony, Press Chhak, Bhubaneswar, Odisha-751017 (herein after referred to as the ‘Applicant’) having a GSTIN No. 21AAACN3053B1ZC, a Government of India Enterprises under the aegis of Ministry of Urban Development, Government of India, have filed an application on 17.01.2020 under Section 97 of CGST Act, 2017 and Section 97 of the OGST Act, 2017 in Form GST ARA 01 before the Authority for Advance Ruling, Odish...