Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

GST Case Laws


1
TaxReply Citation TAXREPLY
Court
High Court
State
Search by Related Tags
  OR

  OR

  OR
Date (From)
Date (To)
Name of Party
Text Search
Active Filters:
State - Bihar ✔

  261 Results

OM TRADERS vs. UNION OF INDIA & OTHERS


(Patna High Court | May 13, 2025)

Short Summary:
The court allowed the petition and set aside the order refusing rectification of the GSTR-3B return to match the correctly filed GSTR-1 return figures for April 2019. It held that though the GST syste..... Subscribe to Read more
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

BINOD TRADERS vs. THE UNION OF INDIA & OTHERS


(Patna High Court | May 7, 2025)

Short Summary:
The court held that mere uploading of a summary show-cause notice on the GST portal does not constitute valid service under Section 169 of the Bihar Goods and Services Tax Act, 2017. The impugned ex p..... Subscribe to Read more
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
Short Summary:
The court quashed the unlawful recovery order dated 24.08.2023 related to a demand raised on 12.09.2019 under Section 62 of the BGST/CGST Act, 2017, because the petitioner had duly filed GSTR-3B retur..... Subscribe to Read more
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
Short Summary:
The court dismissed the petition seeking to quash the partial refund rejection order on the ground that the petitioner had not exhausted the statutory remedy of appeal before the appellate authority. ..... Subscribe to Read more
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
Short Summary:
The court dismissed the writ petition filed by a construction company challenging an order under Section 73(9) of the Bihar GST Act requiring payment of GST of over Rs. 4.6 crore, interest, and penalt..... Subscribe to Read more
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

MEDICANA vs. UNION OF INDIA & OTHERS


(Patna High Court | May 2, 2025)

Short Summary:
The Court quashed the show cause notice and ex parte order canceling the petitioner’s GST registration due to procedural defects and violation of natural justice principles. The notice was only uplo..... Subscribe to Read more
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
Short Summary:
The court set aside the tax demand order and consequent recovery against the petitioner, a government contractor, on grounds that a statutory amendment (Section 16(5) of CGST/BGST Act, 2017) retrospec..... Subscribe to Read more
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
Short Summary:
The court set aside the ex parte assessment order and demand notice issued after a prolonged delay of over five years, finding the delay unjustified and beyond the permissible timeframe under Section ..... Subscribe to Read more
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
Short Summary:
The court found that the inspection and seizure conducted on 18.01.2024 were invalid as they violated Section 67 of the BGST/CGST Act, 2017 and Section 100 of the CrPC, particularly due to the absence..... Subscribe to Read more
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
Short Summary:
The court dismissed the writ petition challenging two finance notifications and an order passed under Section 73(9) of the Bihar GST Act, 2017. The challenge to the notifications was rejected based on..... Subscribe to Read more
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in


  Hide
9
Jun
S
M
T
W
T
F
S
10 Jun

☑ Monthly | GSTR-7

GSTR-7 for the m/o May 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o May 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Jun

☑ Monthly | GSTR-1

GSTR-1 for the m/o May 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 Jun

☑ Monthly | GSTR-5

GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 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 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).