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GST Case Laws


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Gauhati High Court ✔

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Short Summary:
The court held that cancellation of GST registration for non-filing of returns for six continuous months is valid under Section 29(2)(c) of the CGST Act. However, pursuant to the proviso to Rule 22(4)..... Subscribe to Read more
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Short Summary:
The court held that the GST registration cancellation under Section 29(2)(c) of the CGST Act, 2017, due to non-filing of returns for six continuous months, can be reversed. If the petitioner furnishes..... Subscribe to Read more
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ASSAM AUTO SPARES vs. THE STATE OF ASSAM & OTHERS


(Gauhati High Court | Jun 5, 2025)

Short Summary:
The court reviewed a tax assessment order confirming tax levy and attachment despite the taxpayer submitting a timely reply to the show cause notice. The impugned order wrongly presumed non-response b..... Subscribe to Read more
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SMTI GICHAK DANIAM vs. THE UNION OF INDIA & OTHERS


(Gauhati High Court | Jun 2, 2025)

Short Summary:
The court directed the tax authorities to consider the petitioner’s representation seeking permission to pay outstanding GST dues of approximately Rs. 4.74 crore in installments, in accordance with ..... Subscribe to Read more
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MAHABIR TIWARI vs. THE UNION OF INDIA & OTHERS


(Gauhati High Court | Jun 2, 2025)

Short Summary:
The court held that Notification No. 56/2023-Central Tax, which extended the time for issuance of tax orders under Section 73 of the CGST Act without the GST Council's recommendation and without a for..... Subscribe to Read more
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1. Heard Mr. P. Deka, learned counsel for the petitioner and Mr. B. Gogoi, learned Standing counsel, Finance and Taxation Department, Assam for the respondent Nos. 1 to 5. 2. The petitioner is a registered Class 1A Contractor in the PWD (road) Division and PWD (building) Division under the Government of Assam and is an Assessee registered under the Central Goods and Services Tax (CGST) Act, 2017/Assam Goods and Services Tax (AGST) Act, 2017 bearing registration No. 18AJLPP9359H2ZE. Becaus....
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JENIA NAMCHOOM vs. THE UNION OF INDIA AND OTHERS


(Gauhati High Court | May 27, 2025)

Short Summary:
The court set aside and quashed the cancellation of the petitioner’s GST registration due to non-filing of returns for over six months caused by illness. Despite the petitioner filing the pending re..... Subscribe to Read more
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ANSARI CONSTRUCTION vs. UNION OF INDIA AND OTHERS


(Gauhati High Court | May 26, 2025)

1. Heard Mr. S.K. Agarwal, learned counsel for the petitioner and Mr. S. C. Keyal, learned Standing counsel, CGST for the respondent Nos. 1 to 4. 2. It is the case of the petitioner that he is an Assessee registered under the provisions of the Central Goods and Services Tax (CGST) Act, 2017/Assam Goods and Services Tax (AGST) Act, 2017 bearing registration No. 18ABCFA4644D1ZR and because of non-filing of GST returns for a continuous period of six months, the petitioner was served with a s....
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Short Summary:
The court held that a Summary of Show Cause Notice (SCN) under GST does not substitute the formal SCN required under Section 73(1) of the AGST Act, 2017. Issuing orders without a proper SCN and withou..... Subscribe to Read more
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Short Summary:
The court held that issuance of a summary of a show cause notice under Section 73 of the CGST Act, 2017, does not substitute for the mandatory issuance of a proper show cause notice by the Proper Offi..... Subscribe to Read more
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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).