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State - Uttarakhand ✔

  130 Results

SRI SAI VISHWAS POLYMERS vs. UNION OF INDIA AND ANOTHER


(Uttarakhand High Court | Apr 30, 2025)

Short Summary:
The court held that Rule 96(10) of the CGST Rules, 2017, having been unconditionally omitted without any saving clause for pending proceedings, ceased to have legal effect from the date of omission. C..... Subscribe to Read more
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SRI SAI VISHWAS POLYMERS vs. UNION OF INDIA AND ANOTHER


(Uttarakhand High Court | Apr 16, 2025)

Short Summary:
The court examined the validity of Rule 96(10) of the CGST Rules, 2017, under which the tax authorities initiated proceedings against the petitioner for alleged erroneous refund claims. While the rule..... Subscribe to Read more
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The court disposed of the writ petition directing that if the petitioner deposits all outstanding GST dues, including tax, interest, and penalty, within two weeks and submits an application for revoca..... Subscribe to Read more
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ONESHWAR CONSTRUCTION vs. STATE TAX OFFICER AND ANOTHER


(Uttarakhand High Court | Jan 2, 2025)

Short Summary:
The court disposed of the writ petition concerning the revival of a GST registration certificate by directing the petitioner to deposit all outstanding tax dues, including interest and penalty, within..... Subscribe to Read more
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Short Summary:
The court disposed of the writ petition filed against the cancellation of GST registration, directing that if the petitioner pays all outstanding tax dues, including interest and penalty, and files an..... Subscribe to Read more
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RAKESH KUMAR vs. STATE TAX OFFICER


(Uttarakhand High Court | Dec 6, 2024)

Short Summary:
The court disposed of the writ petition challenging cancellation of GST registration due to continuous non-filing of returns for six months. Noting no opposition from the State and reliance on a prior..... Subscribe to Read more
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Short Summary:
The court quashed the impugned order dated 28.11.2023, which had raised a demand of ₹8,51,810/- against the petitioner, a Limited Company dealing in construction material. The petitioner’s GST reg..... Subscribe to Read more
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The court disposed of the writ petition challenging the cancellation of GST registration due to non-filing of returns for six months. The petitioner was allowed to file an application under Section 30..... Subscribe to Read more
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The court addressed the cancellation of a GST registration due to non-filing of returns for six continuous months. The petitioner expressed readiness to submit all pending GST returns and pay the outs..... Subscribe to Read more
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The court dismissed the writ petition challenging the confiscation of vehicles and goods and the imposition of a penalty under Section 130 of the Uttarakhand GST Act, 2017. The petitioner contended th..... 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).