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  13,492 Results

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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PIONEER BAKERS


(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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The court set aside the impugned tax assessment order dated 25.06.2024, which arose from discrepancies found during inspection of the petitioner’s GST returns for the assessment year 2021-2022. The ..... Subscribe to Read more
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DJ ENTERPRISES vs. DEPUTY COMMISSIONER OF CGST


(Delhi High Court | Dec 18, 2024)

Short Summary:
The court quashed and set aside the impugned order dated 08 January 2024, which retrospectively canceled the petitioner’s GST registration from 19 December 2018. The order was found to be arbitrary,..... Subscribe to Read more
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NATWAR KUMAR JALAN vs. THE UNION OF INDIA & OTHERS


(Gauhati High Court | Dec 18, 2024)

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The court considered a petition challenging the arrest and detention of a person accused of evading GST by falsely claiming input tax credit. While acknowledging the authority under Section 69 of the ..... Subscribe to Read more
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The court set aside the penalty order imposed on the petitioner regarding the seizure and confiscation of goods in transit, finding a clear violation of procedures mandated under the CGST Act. Specifi..... Subscribe to Read more
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The court held that the respondents' attachment and appropriation of Rs. 62,32,400 from the petitioner’s bank account toward tax dues was done without observing principles of natural justice. Althou..... Subscribe to Read more
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The court held that the impugned ex-parte order passed under Section 74 of the U.P. Goods and Services Tax Act was improper as the petitioner was not granted an opportunity for a personal hearing as m..... Subscribe to Read more
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MUNNI JENERAL STORE vs. STATE OF U.P. AND OTHERS


(Allahabad High Court | Dec 18, 2024)

Short Summary:
The court held that under Section 75(4) of the U.P. GST Act, 2017, the Assessing Authority must mandatorily provide an opportunity for personal hearing before passing any adverse assessment order, irr..... Subscribe to Read more
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SHAURYA ALLOYS PVT LTD vs. STATE OF PUNJAB AND ANOTHER


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

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The court addressed a petition challenging section 16(2)(c) of the GST Act, 2017, which adversely affects bona fide purchasers who have paid tax but face consequences due to the original supplier's ta..... Subscribe to Read more
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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).