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Short Summary:
The court allowed the petition challenging two orders under the GST Act, primarily on the ground that the petitioner was not granted a mandatory opportunity of hearing as required under Section 75(4)...... Subscribe to Read more
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The Court dismissed the petition challenging multiple tax orders demanding large ITC recovery and penalties, emphasizing the availability of statutory appellate remedies under the MGST Act. It held th..... Subscribe to Read more
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SURUCHI SHARMA vs. UNION OF INDIA AND OTHERS


(Punjab and Haryana High Court | Dec 18, 2024)

Short Summary:
The court disposed of the writ petition challenging Section 174(2) of the GST Act, 2017 by referring to a recent judgment in a similar case where the provision was upheld as constitutional. As the mat..... Subscribe to Read more
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The court set aside the impugned GST assessment order dated 19.08.2024, which was challenged for violation of natural justice due to lack of proper service and hearing opportunity. The petitioner, who..... Subscribe to Read more
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The court set aside an assessment order issued under the GST Act due to the absence of a mandatory Document Identification Number (DIN) on the order. Referencing the Supreme Court ruling in Pradeep Go..... Subscribe to Read more
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The court considered petitions challenging orders passed by the National Anti-Profiteering Authority (NAA) regarding profiteering calculations in the real estate sector. Relying on a recent Delhi High..... Subscribe to Read more
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The court directed the respondent, a government entity, to pay the petitioner the outstanding GST difference of 6% for the period from January 1, 2022 to September 30, 2022, amounting to Rs. 13,44,825..... Subscribe to Read more
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The court set aside both the original order rejecting the refund of accumulated TDS amounts credited to the petitioner’s cash ledger under the GST Act and the appellate order upholding that rejectio..... Subscribe to Read more
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The court held that the impugned assessment order was passed without granting the mandatory personal hearing as required under Section 75(4) of the GST law, violating procedural fairness. Consequently..... Subscribe to Read more
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TRUE SOLAR PRIVATE LIMITED


(Appellate Authority for Advance Ruling, Odisha | Dec 18, 2024)

BRIEF FACTS OF THE CASE: (At the outset we would like to make it clear that the provisions of Central Goods and Service Tax Act, 2017 and Odisha Goods and Service Tax Act, 2017 are in pari materia and have same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the OGST Act.) ....
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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).