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GST Case Laws


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Meghalaya High Court ✔

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Short Summary:
The court held that the writ petition challenging the bank's non-release of funds from an Escrow Account for statutory payments, including GST, was maintainable despite related recovery proceedings pe..... Subscribe to Read more
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ITI LTD vs. THE UNION OF INDIA & OTHERS


(Meghalaya High Court | Dec 5, 2024)

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The court addressed a case concerning a demand for excess Input Tax Credit under GST law. During proceedings, a recent government notification introduced a special rectification procedure for certain ..... Subscribe to Read more
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The court dismissed the writ petition filed against the cancellation of a company's GST registration due to non-filing of returns. The petitioner claimed non-receipt of the show-cause notice as the em..... Subscribe to Read more
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The court dismissed the writ petition challenging a Demand cum Show Cause Notice issued under Section 74 of the CGST and MGST Acts regarding GST on annuity payments, citing pending final orders by the..... Subscribe to Read more
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AMJOK AUTO AGENCIES vs. THE DEPUTY COMMISSIONER


(Meghalaya High Court | Jul 20, 2023)

Short Summary:
The court dismissed the petition filed by a partnership firm challenging the attachment of a bank account ordered against another firm by the tax authorities. The petitioner's claim that the order-in-..... Subscribe to Read more
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The court upheld the appellant's entitlement to a cenvat credit of Rs. 6,55,99,154/- during the transition from sales tax to GST, following precedent in a related case. However, it rejected the claim ..... Subscribe to Read more
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BARUA AND COMPANY PVT. LTD. vs. UNION OF INDIA & OTHERS


(Meghalaya High Court | Sep 26, 2022)

Short Summary:
The court set aside the service tax order dated May 25, 2022, which imposed a liability exceeding Rs. 1.45 crore, on the ground that the assessee was not afforded a proper opportunity of hearing. It w..... Subscribe to Read more
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Short Summary:
The court upheld the appellate authority's decision allowing the assessee to claim cenvat credit of Rs. 2.18 crores paid as service tax after the GST transition date of July 1, 2017. It was held that ..... Subscribe to Read more
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Short Summary:
The court modified prior orders permitting the petitioner to pay an outstanding sum in monthly installments, addressing requests for payment relief due to natural disaster damage. While acknowledging ..... Subscribe to Read more
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Short Summary:
The court directed the appellants to pay a total tax liability of approximately ₹43.49 crore in 24 equal monthly installments starting December 15, 2021. Adjustments for pending appeals and input ta..... 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).