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GST Case Laws


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State - Maharashtra ✔

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Short Summary:
The court quashed the order of provisional attachment of the petitioner’s bank account under Section 83 of the Maharashtra GST Act, 2017. It found that the attachment was made without sufficient bas..... Subscribe to Read more
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The court quashed and set aside the impugned order directing recovery of erroneously claimed IGST refund on the ground that the mandatory procedural requirements under Sections 73 and 74 of the CGST A..... Subscribe to Read more
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The court considered whether the petitioners qualify as *intermediaries* under the IGST Act, affecting their claim for refund of IGST paid on services deemed as export of services. The petitioners, su..... Subscribe to Read more
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PPD PHARMACEUTICAL DEVELOPMENT INDIA PRIVATE LIMIT..


(Authority for Advance Ruling, Maharashtra | Apr 30, 2025)

PROCEEDINGS (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. PPD Pharmaceutical Development India Private Limited, the applicant, seeking an advance ruling in re....
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The court addressed whether GST applies to the assignment of leasehold rights of industrial land and associated buildings, involving a lump sum payment. It referred to a Gujarat High Court ruling whic..... Subscribe to Read more
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The court issued a rule on a writ petition challenging specific GST rate notifications as unconstitutional and beyond legislative competence, particularly questioning whether development rights under ..... Subscribe to Read more
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The court addressed a writ petition challenging notifications extending the adjudication timeline for a GST-related show cause notice for FY 2019-2020, contending that such extensions require GST Coun..... Subscribe to Read more
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TLG INDIA PVT. LTD. vs. UNION OF INDIA & OTHERS


(Bombay High Court | Apr 29, 2025)

Short Summary:
The court set aside the impugned order dated 26th August 2024 and remanded the case to the 2nd respondent for fresh adjudication of the show cause notice, allowing a de novo consideration. This decisi..... Subscribe to Read more
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The court held that prior to 26th July 2023, the term *ground clearance* under the Compensation Cess Notification must be measured in a laden (fully loaded) condition, as per prevailing industry pract..... Subscribe to Read more
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The court admitted the writ petition challenging certain notifications issued under Section 168A of the CGST and MGST Acts, alleging improper service of show cause notices, denial of personal hearing,..... Subscribe to Read more
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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).