GST Library
Taxreply tweets
About GST Library
GST News
GST Calender New
E-Books
Subscription Plans
GST Case Laws
GST Notifications
GST Act / Rules
GST Rates
GST Set-off Calculator
GST Forms
Full Site Search
Classification (Chapters)
Classification (Search)
E-way Bill
Finance Bill
TaxReply India Pvt Ltd.

GST Case Laws

Citation
Court
State
Search by Related Tags
  OR

  OR

  OR
Date (From)
Date (To)
Name of Party
Free-Text Search
Sort By
Text Search option

   313 Results

Heard Sri G.S. Chaturvedi, Senior Advocate, assisted by Abhinav Prasad, learned counsel for applicant(s), learned A.G.A. as well as Sri Ramesh Chandra Shukla, learned counsel appearing for opposite party and perused the record. 1. This bail application has been preferred by the accused-applicant(s), Smt. Chhaya Devi, who is involved in Case Crime No. 167 of 2021, under Sections 132(1)(1) and 132(1)(b) r/w 132(1)(i) of CGST Act, P.S.- CGST Noida, District- Meerut. 2. Learned counsel fo...

Apr 13, 2021  

Writ petition was entertained on 1.2.2021 and the following order was passed : "1. Submission of learned counsel for the petitioner is that the goods were in transit through the State of U.P., the consignment having been booked at Assam for shipment to Delhi. 2. While passing through the State of U.P., the authorities have checked and found the e-way bill to be in order. Also, the goods subscribed to the description given in the tax invoice and the e-way bill. Reliance has also b...

Mar 24, 2021  

1. Heard Sri Aloke Kumar, learned counsel for the petitioner and Sri Jagdish Mishra, learned Standing Counsel for the State. 2. Present petition has been filed to challenge the order dated 18.6.2020 passed by the appellate authority under the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the Act). By that order, the appeal authority has partly allowed the appeal no. 12 of 2020, arising from the proceedings under Section 130(2) of the Act. 3. While the expl...

Mar 17, 2021  

1. Present writ petition is directed against the order dated 14.09.2020 passed by the Additional Commissioner, Grade-II (Appeal), Commercial Tax, Aligarh. By that order, the said appeal authority has dismissed the petitioner's appeal filed under Section 129(3) of the Uttar Pradesh Goods & Services Tax Act, 2017 (hereinafter referred to as the 'Act') as time barred. 2. Undisputedly, the appeal was filed with a delay of 14 months and 3 days. The delay was sought to be explai...

Mar 15, 2021  

1. Heard Ms. Upasna Agarwal, Advocate holding brief of Sri Rahul Agarwal, learned counsel for the petitioner and learned Standing Counsel for the State-respondents. 2. The present petition has been filed by the petitioner against the order dated 6.1.2021 passed by the Additional Commissioner, Grade-2 (Appeal)-I, Commercial Tax, Kanpur. By that order, the first appeal authority has partly allowed the assessee's appeal and reduced the penalty treating the petitioner to be the owner of t...

Mar 15, 2021  

Heard Sri Sambhu Chopra learned Advocate for the petitioner, Sri Manu Ghildyal learned counsel for respondent no. 2 and Sri Dinesh Kumar Misra learned counsel for respondent no. 1. The challenge is to the order dated 8.9.2020 passed by the Deputy Commissioner, Division-4, Commercial Tax, Bareilly under Section 74 of the U.P. Goods and Services Tax Act, 2017 (In short as "the UPGST Act, 2017") which is pari materia to Section 74 of the Central Goods and Services Tax Act...

Feb 23, 2021  

Parcha/appearance, filed by Sri Rajesh Kumar Singh, Advocate on behalf of respondents No.1 and 2, is taken on record. Heard learned counsel for the petitioner, learned standing counsel for the respondents No. 3 & 4 and Sri Rajesh Kumar Singh, learned counsel for respondents No. 1 and 2. Challenging the order of the original authority under Section 129 (1) (b) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'the C.G.S.T. Act, 2017) as also the order ...

Feb 22, 2021  

1. Second supplementary affidavit dated 22.02.2021 filed on behalf of the applicant and supplementary counter affidavit dated 22.02.2021 filed on behalf of opposite party No. 2, are taken on record. 2. Heard Mr. Anurag Khanna, learned Senior Advocate assisted by Mr. Raghav Dev Garg, learned counsel for the applicant, Mr. Rabindra Singh, learned Additional Government Advocate for the State/opposite party No.1 and Mr. D.C. Mathur, learned counsel appearing on behalf of opposite party No.2, ...

Feb 22, 2021  

Heard Shri Jayant Kumar and Shri Vibhanshu Srivastava, learned counsel for the petitioner and Shri K. D. Nag, learned Standing counsel appearing for the respondents. The petitioner is a proprietorship firm and is engaged in the business of export of apparels. These proceedings by the petitioner have been instituted under Article 226 of the Constitution of India with the following prayers: (a) Issue a writ of mandamus or any other appropriate writ or direction to the respondent no.2 di...

Feb 17, 2021  

Heard learned counsel for the petitioner and the learned Standing Counsel on behalf of the respondents. The instant petition has been filed seeking following reliefs : "(a) Mandamus directing the respondent authorities to refund the Tax and Penalty of ₹ 4,24,620/- deposited under protest; OR IN THE ALTERNATIVE (b) Mandamus directing the respondent no. 2 to pass/serve the copy of the penalty order." It is submitted by the learned counsel for the petitioner that ...

Feb 10, 2021