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GST Case Laws


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Court - HC ✔

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Short Summary:
The court quashed the orders of the Assistant Commissioner and Appellate Authority that denied a refund claim of unutilized Input Tax Credit (ITC) upon closure of business. While the CGST Act’s Sect..... Subscribe to Read more
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SUDARSHAN SARKER vs. HE UNION OF INDIA & ORS.


(Calcutta High Court | Jun 9, 2025)

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The court examined a writ petition challenging an appellate authority’s order passed without personal hearing and found the order to be a non-speaking one, lacking compliance with Section 107(12) of..... Subscribe to Read more
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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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PARAMJEET SINGH vs. UNION TERRITORY OF J AND K AND ORS.


(Jammu and Kashmir High Court | Jun 6, 2025)

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The court addressed a petition challenging the cancellation of the petitioner’s GST registration and dismissal of his appeal on limitation grounds. Recognizing precedent where defaulting dealers wer..... Subscribe to Read more
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Short Summary:
The court held that parallel proceedings by both the Central Goods and Service Tax (CGST) Commissioner and the State Taxes and Excise Officer against the petitioner for the same cause and period were ..... 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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HIMALAYA COMMUNICATION PVT. LTD. vs. UNION OF INDIA AND OTHERS


(Himachal Pradesh High Court | Jun 6, 2025)

Short Summary:
The court allowed the petition challenging denial of Input Tax Credit (ITC) based solely on retrospective cancellation of the supplier's GST registration without assessing the genuineness of the trans..... Subscribe to Read more
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The court held that the Assessing Officer’s order was passed in violation of Section 75(4) of the CGST Act, which mandates a personal hearing when an adverse decision is contemplated against a party..... Subscribe to Read more
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ASSAM AUTO SPARES vs. THE STATE OF ASSAM & OTHERS


(Gauhati High Court | Jun 5, 2025)

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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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The court granted regular bail to the applicant accused of offenses under the Central Goods and Service Tax Act, 2017, in connection with an ongoing investigation by the Directorate General of GST Int..... 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).