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GST Case Laws
13,542
Results
SKANTHAGURU INNOVATIONS PRIVATE LIMITED vs. COMMERCIAL TAX OFFICER & OTHERS
(Madras High Court | Nov 28, 2024)
The court dismissed the writ petition challenging the GST ASMT-10 notice and the blocking of the petitioner’s electronic credit ledger (ECL). It held that the State Authorities validly issued the no..... Subscribe to Read more
The court set aside the cancellation of the petitioner's GST registration and related orders, as they lacked specific reasons or reference to statutory grounds under Section 29(2) of the GST Act. The ..... Subscribe to Read more
The court quashed the GST Officer’s order dated 20 August 2024 under Section 73 of the CGST Act, finding it unreasoned and lacking consideration of the taxpayer’s response to the Show Cause Notice..... Subscribe to Read more
The court held that the issuance of a Summary of the Show Cause Notice in Form GST DRC-01, accompanied only by a determination of tax statement without a proper Show Cause Notice signed by the Proper ..... Subscribe to Read more
GANESH MAJOOR SAHAKARI SANSTHA LTD. vs. THE UNION OF INDIA & OTHERS
(Bombay High Court | Nov 27, 2024)
The court allowed the petition challenging the cancellation of GST registration due to non-furnishing of bank details. Although the petitioner delayed filing the appeal because of the chairman’s dea..... Subscribe to Read more
The court allowed the writ petition challenging the negative blocking of the Electronic Credit Ledger (ECL) under Rule 86A of the CGST Rules. It held that Rule 86A allows temporary suspension of Input..... Subscribe to Read more
The advance ruling clarified that for leasing out commercial property, GST is payable by the registered service provider (the building owner) under the forward charge mechanism, unless expressly shift..... Subscribe to Read more
BARHONIA ENGICON PRIVATE LIMITED & OTHERS vs. THE STATE OF BIHAR & OTHERS
(Patna High Court | Nov 27, 2024)
The court upheld the extension of limitation periods under Section 73(10) of the GST Act for assessment years 2017-18, 2018-19, and 2019-20, as extended by notifications issued invoking Section 168A a..... Subscribe to Read more
The court disposed of the petition challenging the dismissal of the petitioner’s GST appeal and consequent tax demand, directing that the petitioner may file an appeal before the GST Appellate Tribu..... Subscribe to Read more
The Court set aside the impugned GST assessment order for the 2018-19 year, which found the petitioner had fraudulently availed input tax credit from non-existent suppliers. The petitioner had not par..... Subscribe to Read more
Jun
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 -
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).