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This writ petition has been filed for a Mandamus seeking for a direction to direct the respondents 4 and 5 to grant retrospective registration with effect from 01.07.2017 for petitioner's Registration Certificate dated 07.06.2018 under the Tamil Nadu Goods and Service Tax Act, by considering its representation dated 14.09.2020, within a time frame to be fixed by this Court. 2. Mr.R.Rajaraman, learned Senior Panel Counsel accepts notice for the first respondent, Mr.B.Vijay Karthikeyan,...

Nov 10, 2020  

This Writ Petition has been filed challenging the assessment order passed by the second respondent on 08.11.2019. The petitioner has challenged the impugned assessment order on the ground that it is ex-facie, arbitrary and illegal and amounts to gross violation of principles of natural justice. 2. Heard Mr.B.Rooban, learned counsel appearing for the petitioner and Mrs.J.Padmavathi Devi, learned Special Government Pleader appearing for the respondents. 3. It is the contention of the pe...

Nov 4, 2020  

These writ petitions have been filed challenging the impugned show cause notices issued in respect of three assessment years namely 2017-2018, 2018-2019 and 2019-2020. 2. Heard Mr.B.Brijesh Kishore, learned counsel for the petitioner. Mrs.J.Padmavathi Devi, learned Special Government Pleader accepts notice on behalf of the respondent. 3. By consent of both parties, these writ petitions are taken up for hearing at the admission stage itself. 4.It is the case of the petitioner that ...

Oct 28, 2020  

S.A. SAFIULLAH & COMPANY


(AAR | Tamilnadu)

Note: Any appeal against this Advance Ruling order shall lie before the Tamil Nadu State Appellate Authority for Advance Rulings, Chennai as under Sub-section (1) of CGST Act / TNGST Act 2017, within 30 days from the date on the ruling sought to be appealed is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless...

Oct 21, 2020  

Note: Any appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain pro...

Oct 21, 2020  

The interesting and important question which arises in the present intra Court appeal from the judgment of the learned Single Judge dated 05.09.2019 allowing the writ petition of the Assessee M/s. Sutherland Global Services Private Limited in W.P.No.4773 of 2018, is as to whether the Assessee is entitled to utilise and set off the accumulated unutilised amount of Education Cess (EC), Secondary and Higher Education Cess (SHEC) and Krishi Kalyan Cess (KKC), all jointly referred to as the "...

Oct 16, 2020  

The present Writ Appeals have been filed by Revenue, aggrieved by the order dated 06.01.2020, passed by the learned Single Judge, disposing of the Writ Petitions filed by M/s.Prime Gold International Limited / Assessee, with the observations that the show cause notice on the basis of the materials collected against the Assessee during investigation may be issued, within the stipulated time frame, as per Section 83 of the Central Goods and Service Tax Act, 2017 and that if show cause notice is...

Oct 13, 2020  

M/s. Rising International Company (legal name, Kailashkumar), Madurai, the petitioner herein, is a dealer registered under the Goods and Services Tax Act. It imports toys from China. It also purchases goods from Delhi-based dealers. The dealer's specific stand is that returns till the month of March, 2020 have been filed and there are no arrears. On account of the lock down restrictions issued in the wake of Covid-19 pandemic, the business was shut down since April 2020. Following the par...

Oct 6, 2020  

The petitioner is a partnership firm, a registered dealer in terms of the provisions of the Tamil Nadu Goods and Service Tax Act, 2017 (in short ‘Act’). Regular returns of turnover are being filed computing the tax payable after setting off Input Tax Credit (ITC) as against the output tax liability. The ITC claimed is the cumulative amount of Central (CGST), State (SGST) and Intra-state (IGST). 2. Monthly returns were filed for the period August 2017 to December 2017 in the GS...

Oct 6, 2020  

KAVI CUT TOBACCO


(AAAR | Tamilnadu)

Preamble 1. In terms of Section 102 of the Central Goods & Services Tax Act 2017/Tamilnadu Goods & Services Tax Act 2017(“the Act”, in Short), this Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer or the applicant within a period of six ...

Sep 29, 2020