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Short Summary:
The court set aside the impugned Orders dated 20.02.2025 and 24.02.2025 issued under Section 73 of the GST Act, which had imposed a demand of over Rs.10 crore plus penalty for alleged excess input tax..... Subscribe to Read more
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The court held that the authority had valid jurisdiction under the GST Act, 2017 to impose penalty and redemption fine for the shortage of stock detected during a search and seizure operation, even th..... Subscribe to Read more
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The court quashed an ex parte GST assessment order that disallowed input tax credit (ITC) claimed by a wholesaler dealing solely in kerosene oil under the Public Distribution System (PDS). The petitio..... Subscribe to Read more
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The court heard a writ petition challenging an order passed under Section 74 of the CGST/OGST Act, which disallowed input tax credit (ITC) based on allegations of bogus claims linked to a supplier who..... Subscribe to Read more
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The court set aside the appellate order which rejected the appeal solely on the ground of non-compliance with the mandatory pre-deposit requirement under Section 107(6) of the CGST Act. Noting that th..... Subscribe to Read more
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The court set aside the order canceling the petitioner’s GST registration on the ground that business was not conducted at the declared address, citing evidence submitted by the petitioner showing o..... Subscribe to Read more
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The court dismissed the writ petition challenging an ex-parte order issued under the OGST Act, 2017 for the 2017-18 period. The petitioner claimed lack of reasonable hearing opportunity and non-commun..... Subscribe to Read more
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The court held that once a proceeding, such as an audit under the State Goods and Services Tax Act, has been initiated on a subject matter, no separate proceeding can be initiated by the Central Goods..... Subscribe to Read more
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The court allowed the petitioner’s challenge to the cancellation of GST registration by relying on a prior ruling that condoned delay in filing for revocation under the Odisha GST Rules. The court d..... Subscribe to Read more
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The court considered a petitioner’s challenge to a First Appellate Authority order, seeking to appeal to a yet-to-be-constituted Tribunal. Earlier directions required the petitioner to deposit 10% o..... Subscribe to Read more
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13
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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).