Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

GST Case Laws


TaxReply Citation TAXREPLY
Court
High Court
State
Search by Related Tags
  OR

  OR

  OR
Date (From)
Date (To)
Name of Party
Text Search

  13,542 Results

Short Summary:
The court allowed the petitioner to withdraw a writ petition challenging the constitutional validity of Section 16(4) of the Central Goods and Services Tax Act, 2017, the corresponding Karnataka GST A..... Subscribe to Read more
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

ROSIDA SULTANA vs. THE STATE OF ASSAM AND OTHERS


(Gauhati High Court | Dec 12, 2024)

Short Summary:
The court held that a Summary of the Show Cause Notice issued in Form GST DRC-01 cannot substitute the mandatory requirement of a proper Show Cause Notice under Section 73(1) of the CGST Act, 2017. Th..... Subscribe to Read more
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
Short Summary:
The court set aside the impugned order assessing disputed GST tax for the year 2018-19, involving alleged fraudulent input tax credit by a supplier. The petitioner was directed to deposit 25% of the d..... Subscribe to Read more
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

MALABAR TRADING CO. vs. STATE TAX OFFICER & OTHERS


(Kerala High Court | Dec 12, 2024)

Short Summary:
The court dismissed the petition challenging orders under GST law, which blocked the petitioner’s Input Tax Credit and imposed tax, interest, and penalty for alleged fraudulent claims involving fake..... Subscribe to Read more
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
Short Summary:
The court reviewed a second petition challenging an order issued based on a show-cause notice previously quashed by the same court due to procedural deficiencies, notably the absence of signature as m..... Subscribe to Read more
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
Short Summary:
The court upheld the penalties imposed on LPG distributors for violations under the Marketing Discipline Guidelines, 2018, affirming that the adjudicating authorities had properly considered the evide..... Subscribe to Read more
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in

ROHUL AMIN AKAND vs. THE STATE OF ASSAM & OTHERS


(Gauhati High Court | Dec 12, 2024)

Short Summary:
The court held that the Summary of the Show Cause Notice issued in GST Form DRC-01, along with its attached tax determination statement, does not fulfill the statutory requirement of issuing a proper ..... Subscribe to Read more
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
Short Summary:
The court quashed and set aside the order rejecting the petitioner’s refund claim of Rs. 40 lakh, which was voluntarily paid by mistake as GST on imported inputs. The respondent’s rejection based ..... Subscribe to Read more
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
Short Summary:
The court examined the demand raised against a GST-registered unit in a Special Economic Zone for alleged tax discrepancies between GST returns GSTR-1 and GSTR-3B, due to IGST paid via treasury challa..... Subscribe to Read more
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in
Short Summary:
The court dismissed the petition seeking refund of unutilized input tax credit (ITC) amounting to Rs. 78,20,202/-, held in the petitioner’s electronic credit ledger after it was temporarily blocked ..... Subscribe to Read more
Add to Fav ☆
Add to favorites.
Summarize this case by TaxGPT in


  Hide
15
Jun
S
M
T
W
T
F
S
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).