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GST Case Laws


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State - Tamilnadu ✔

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COMMON ORDER The common issue raised in all these Writ Petitions is with regard to compliance of Section 169 of the Tamil Nadu Goods and Services Tax Act 2017, (in short, 'the Act'). 2. It is the contentions of the learned counsels for the petitioners that the respondents in each of the cases had uploaded only the notices/ orders in the web portal and not by any other modes as prescribed under Section 169 of the Act. 3. It is their case that most of the petitioners are not...
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ORDER The present writ petition is filed challenging the impugned order passed by the respondent dated 28.08.2024 relating to the assessment year 2019-20 on the premise that the Input Tax Credit has been disallowed only on the ground that the claims have been lodged beyond the period prescribed under Section 16(4) of the GST Acts. 2. It is submitted that an amendment has been brought into the GST Acts and that Section 16(5) has now been inserted vide Section 118 of the Finance (No. 2)...
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ORDER Heard Ms.E.Ann Priscilla Swarnakumari, learned counsel for the petitioner and Mr.R.Suresh Kumar, learned Additional Government Pleader for the respondents. 2. The present Writ Petition is filed challenging the order of the cancellation of the registration of the petitioner on the premise that the statutory returns has not been filed for a continuous period of six months, thereby invoking Section 29(2) of CGST Act. 3. It is submitted by the learned counsel for the petitioner ...
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ORDER The petitioner is before this Court against the impugned Assessment Order passed by the respondent for the Assessment Year 2019-2020 dated 26.11.2021. By the impugned order, the respondent has confirmed the taxable turnover of the petitioner and has computed the tax as follows:- Taxable turnover determined   Rs.10,34,32,205-00 @18%   SGST @ 9% ...
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ORDER The present writ petition is filed challenging the impugned notice in DRC 01A dated 19.07.2023 and the order dated 06.12.2023 for the assessment year 2017-18. The writ petition also challenges the order of assessment dated 26.07.2024 for the assessment year 2019-20 and the bank attachment dated 12.11.2024 and 25.11.2024. 2. It is submitted by the learned counsel for the petitioner that the petitioner is a supplier of precision plastic, metal components and assemblies for global ...
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ORDER The present writ petition is filed challenging GST MOV-02 dated 29.10.2024 and GST MOV-07 dated also the same date. The short question is whether the proceedings under Section 129(3) can be sustained in the absence of complying with the time line mandated under Section 129(3). It is the case of the petitioner that the goods were detained on 29.10.2024 and notice under Section 129(3) of the Act, 2017 in Form GST MOV-07 was issued on 29.10.2024. However, till date there is no order of...
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COMMON JUDGMENT R. SUBRAMANIAN, J. The appellant in all these appeals is aggrieved by the common order of the Writ Court, wherein, the Writ Court refused to entertain the writ petitions, in view of the alternative remedy that is available under Section 107 of the Tamil Nadu Goods and Services Tax Act, 2017 [for brevity 'the Act']. 2. The challenge in the Writ Petitions was to the order of the State Tax Officer, Divisional Central Investigating Wing – 2 dated 30....
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ORDER The present writ petition is filed challenging the impugned order dated 07.12.2023 on the limited ground that the impugned order suffers from violation of principles of natural justice inasmuch as it does not apply its mind to the material on record while confirming the levy of interest and penalty. 2. It is submitted by the learned counsel for the petitioner that the petitioner is registered under the Goods and Services Tax Act, 2017. During the relevant period 2017-18, the pet...
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ORDER The present writ petition is filed challenging the impugned order dated 19.08.2024 on the limited ground that the impugned order proceeds on the basis that no reply was filed overlooking the fact that the petitioner had in fact filed its reply to the show cause notice vide letter dated 17.08.2024. 2. It is submitted by the learned counsel for the petitioner that the petitioner is engaged in the business of providing event management services to varied client across India and is ...
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ORDER The case of the petitioner is that the consolidated amount even under the show cause notice relates to various invoice bills. Hence, if the break-up is taken, e-way bills could be exempted. Since all the invoices are less than Rs. 1 Lakh, the same are exempted from e-way bills. 2. However, the learned Additional Government Pleader appearing for the respondents would submit that if the petitioner had produced those copies of invoices to substantiate that they are all below Rs. 1,...
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24 Jan

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Oct - Dec 2024 (QRMP Taxpayer < 5 Cr - Rule 61) - Category I States.  [Due date extended vide Notification No.02/2025 dated 10.01.2025]

* State Category I - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

26 Jan

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Oct - Dec 2024 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  [Due date extended vide Notification No.02/2025 dated 10.01.2025]

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

28 Jan

☑ Monthly | GSTR-11

GSTR-11 for the m/o Dec 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

31 Jan

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Jan - Mar 2025 (Rule 61A)