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State - Sikkim ✔

  14 Results

Short Summary:
The appellate court set aside the earlier judgment dismissing the claim for budgetary support under a government scheme, which was initially denied due to non-compliance with the prescribed quarterly ..... Subscribe to Read more
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The court quashed the impugned order that had raised demands against the petitioner for availing Input Tax Credit (ITC) beyond the prescribed time limits under Section 16(4) of the CGST Act, 2017 for ..... Subscribe to Read more
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The court allowed the writ petition challenging the recovery of Rs. 12.18 crores with interest demanded under the Budgetary Support Scheme (BSS) following a change in ownership of a business unit acqu..... Subscribe to Read more
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The court set aside the previous judgment denying budgetary support to manufacturing units that underwent a change of ownership or name post-GST implementation. It held that the Budgetary Support Sche..... Subscribe to Read more
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The court held that under the Budgetary Support Scheme, claims must be filed and determined on a quarterly basis, not monthly. The petitioner’s separate monthly claims for July and August 2017, excl..... Subscribe to Read more
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The court reviewed a challenge to a recovery order issued by the tax authorities. Upon receiving additional information from the petitioner after the original order, the authorities reassessed the rec..... Subscribe to Read more
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The court dismissed writ petitions filed by two companies seeking budgetary support under a government scheme intended for *eligible units* that had been entitled to excise duty exemption before GST i..... Subscribe to Read more
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The court noted that under Section 112(3) of the Central Goods and Services Tax Act, 2017, as clarified by the Ninth Removal of Difficulties Order, 2019, the six-month limitation period for certain pr..... Subscribe to Read more
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THE ICFAI UNIVERSITY SIKKIM vs. UNION OF INDIA


(Sikkim High Court | Mar 2, 2023)

Short Summary:
The court set aside the impugned communication issued by the Joint Commissioner, holding that under Section 74(1) of the Finance Act, 1994, only the Commissioner who passed the original order has the ..... Subscribe to Read more
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Short Summary:
The court held that the petitioner's claims for budgetary support under the GST scheme, despite being for periods prior to issuance of a unique registration ID (UID), could not be rejected solely on t..... 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).