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State - Uttar Pradesh ✔

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Short Summary:
The court quashed the tax demand and penalty orders against the petitioner for wrongly claiming Input Tax Credit (ITC) on services used, where the petitioner had duly paid GST via banking channels on ..... Subscribe to Read more
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The court quashed the impugned appellate order dated 25.09.2024 as it was delivered after reserving judgment without providing notice or an opportunity to the petitioner, which lacks any legal basis u..... Subscribe to Read more
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The court allowed the writ petition challenging multiple orders passed under section 130 of the GST Act. It held that when excess stock is found, proceedings under sections 73 and 74 of the UPGST Act,..... Subscribe to Read more
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AUTO INDUSTRIES vs. STATE OF U.P. AND ANOTHER


(Allahabad High Court | May 29, 2025)

Short Summary:
The court set aside the penalty imposed under Section 129(3) of the U.P. GST Act, 2017, for the petitioner’s failure to fill part-B of the e-way bill while transporting goods. It was held that mere ..... Subscribe to Read more
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PATANJALI AYURVED LTD. vs. UNION OF INDIA AND OTHERS


(Allahabad High Court | May 29, 2025)

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The court held that penalty proceedings under Section 122 of the CGST Act, which address specific offences like issuing invoices without supply or utilization of input tax credit without receipt of go..... Subscribe to Read more
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The court quashed the impugned appellate order due to procedural irregularities, specifically the delivery of judgment on a date different from the scheduled hearing without prior notice or opportunit..... Subscribe to Read more
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RAJ STEEL vs. STATE OF U.P. AND OTHERS


(Allahabad High Court | May 28, 2025)

Short Summary:
The court allowed the writ petition challenging orders passed under Section 130 of the GST Act, relying on a recent authoritative ruling which held that when excess stock is found, proceedings under S..... Subscribe to Read more
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SAJJAN KUMAR vs. STATE OF U.P. AND ANOTHER


(Allahabad High Court | May 28, 2025)

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The court allowed the writ petition challenging tax-related orders and notices issued via the GST portal under Section 73 of the Act. The key issue was that the show cause notice and reminders were up..... Subscribe to Read more
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Short Summary:
The court quashed the order demanding Rs. 68,07,953/- for the financial year 2018-19, holding it violated Section 75(7) of the GST Act, 2017, which mandates that the demand in the order must not excee..... Subscribe to Read more
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The Court dismissed the writ petition filed by a registered GST dealer challenging the tax demand arising from input tax credit (ITC) claimed on purchases made from a supplier whose registration was l..... 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).