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GST Case Laws


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State - Tamilnadu ✔

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COMMON ORDER In these writ petitions, the petitioner seeks a direction to the first respondent to accept the appeal by treating the date of filing of the appeal as 18.06.2021. 2. In the above case, refund rejection order was issued against the petitioner in relation to claim for refund of IGST on ocean freight. The appeal was presented on 18.06.2021 before the appellate authority. As per Rule 108(3) of applicable GST Rules, the petitioner was required to file a hard copy of the impugn...
ORDER The petitioner appears to be a Government contractor, who had rendered service to the Government Departments. It appears that the petitioner had paid the tax, although a portion of the tax payable by the petitioner was deducted by the concerned department and was reflected in Form GSTR-07 under Rule 61 of the TNGST Rules, 2017 read with Section 15 of the TNGST Act, 2017. Later, the department realised that the petitioner had not paid tax and had recovered the amount from the petitio...

VIJAY IMPEX vs. THE STATE TAX OFFICER, SALEM.


(Madras High Court | Jun 4, 2024)

ORDER An order dated 22.04.2024 reversing the Input Tax Credit availed by the petitioner is challenged in this writ petition. 2. The petitioner asserts that eligible Input Tax Credit was availed in respect of supplies made by M/s.Panjali Colours. Upon receipt of show cause notice dated 14.11.2023, the petitioner submitted replies dated 21.12.2023 and 31.01.2024. The impugned order came to be issued in these facts and circumstances on 22.04.2024. 3. Learned counsel for the petition...
ORDER By this writ petition, the petitioner seeks a direction to the first respondent to drop the proceedings initiated under Section 67 read with Section 70 of applicable GST enactments. 2. The petitioner received summons dated 29.05.2024 under Section 70 of the Central Goods and Services Tax Act, 2017, (the CGST Act), which was addressed to its Accountant, Mr. Shri Shanmugham. By asserting that the petitioner is a registered person, whose assessment has been allotted to the Sta...
COMMON ORDER Assessment orders relating to assessment periods 2019-20, 2020-21 and 2021-22 are assailed primarily on the ground of denial of reasonable opportunity. The petitioner is a developer who had availed of the benefit of Notification No.03/2019 – Central Tax (Rate) dated 29.03.2019 (Notification No.03/2019), and was consequently paying GST at 1%. Pursuant to an inspection, an intimation dated 22.07.2022 was issued to the petitioner. Such intimation was replied to on 05.08.20...
COMMON ORDER By this common order, both these Writ Petitions are being disposed of. 2. In W.P.(MD) No. 25548 of 2023, the petitioner has challenged the impugned Show Cause Notice in Form GST DRC-01 dated 25.09.2023. 3. In W.P.(MD) No. 26389 of 2023, the petitioner has challenged the vires of the Circular No. 13/2022-TNGST (PP2/GST-15/114/2022) dated 08.11.2022 issued by the first respondent therein namely, Commissioner of Commercial Taxes [hereinafter referred to as '...

KCP INFRA LIMITED vs. THE STATE TAX OFFICER


(Madras High Court | Jun 3, 2024)

COMMON ORDER In these writ petitions, three separate orders dated 29.02.2024 are assailed primarily on the ground of breach of principles of natural justice. 2. Pursuant to an inspection conducted in late January and early February 2023 under Section 67 of the Tamil Nadu Goods and Services Tax Act 2017, a sworn statement of Mr.V.Muthukumaran, Accounts Executive of the petitioner, was recorded on 30.01.2023. In course of inspection, 15 discrepancies were pointed out and the petitioner ...
ORDER An order in original dated 30.10.2023 is challenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. By asserting that the petitioner was unaware of proceedings culminating in the impugned order because the petitioner's part-time accountant did not verify the “View Additional Notices and Orders” tab on the GST portal, wherein the notices and orders were uploaded, the present writ petition was filed. ...
ORDER An order in original dated 28.09.2023 is assailed on the ground that the petitioner's reply to the show cause notice was not taken into consideration. Upon receipt of show cause notice dated 27.04.2023 alleging mismatch between the petitioner's GSTR 3B returns and the GSTR 1 statement as well as between the petitioner's GSTR 3B returns and the auto-populated GSTR 2A, the petitioner replied on 26.05.2023. The impugned order was issued in these facts and circumstances on 2...
COMMON ORDER In these three writ petitions, the petitioner seeks a direction to the first respondent to accept the respective appeals by treating the date of filing the appeal as 18.06.2021. 2. In the above cases, refund rejection orders were issued against the petitioner in relation to claims for refund of IGST on ocean freight. All three appeals were presented on 18.06.2021 before the appellate authority. As per Rule 108(3) of applicable GST Rules, the petitioner was required to fil...


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20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2024 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2024 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

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