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GST Case Laws


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  13,527 Results

Short Summary:
The court examined an appeal deadline dispute under the CGST Act, where the appellate authority deemed the appeal timely filed based on electronic service date, denying condonation for delay beyond 90..... Subscribe to Read more
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PARIJA ENTERPRISES vs. STATE OF ODISHA AND OTHERS.


(Orissa High Court | Jan 30, 2025)

Short Summary:
The court allowed the petitioner’s application to amend the writ petition and considered annexure-1 as part of the petition. The petitioner’s appeal was dismissed for being time-barred, as it was ..... Subscribe to Read more
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The court held that the two-year time limit for filing a refund application under Section 54 of the Goods & Services Tax Act is directory, not mandatory. Thus, even if a refund claim is made beyond tw..... Subscribe to Read more
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The court quashed and set aside the ex-parte order issued by the tax authority due to the absence of a hearing before its issuance and the demand exceeding the amount specified in the original show ca..... Subscribe to Read more
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The court quashed and set aside the impugned orders denying the petitioner’s transition of certain input tax credits (ITC) under the GST regime, holding that GST authorities lack jurisdiction to que..... Subscribe to Read more
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JMD ALLOYS LTD. vs. UNION OF INDIA & OTHERS


(Patna High Court | Jan 30, 2025)

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The court dismissed the writ petition challenging the rejection of transitional seamless transfer of CENVAT credit on capital goods that were in transit on the GST appointed day (01.07.2017). It held ..... Subscribe to Read more
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The court dismissed the petition challenging the renewal of provisional attachment orders on the petitioner's bank accounts under Section 83 of the Gujarat GST Act. The petitioner, engaged in mobile p..... Subscribe to Read more
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The court held that the government notification dated 13.07.2022, which disallowed refunds of input tax credit for certain goods (including edible oils) from that date onward, applies prospectively on..... Subscribe to Read more
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THYSSENKRUPP INDUSTRIAL SOLUTIONS (INDIA) PRIVATE ..


(Authority for Advance Ruling, Gujrat | Jan 29, 2025)

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The Authority for Advance Ruling held that the lump-sum turnkey EPC contract entered into is a single, indivisible works contract under GST, despite being split into two work orders (supply of importe..... Subscribe to Read more
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The Court denied the petition challenging the validity of two GST circulars and a related show cause notice (SCN). It found no merit in the claim that the adjudicating authority was improperly designa..... 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).