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GST Case Laws
13,542
Results
The court directed that the petitioner, who switched from the Composition Scheme to the Regular Scheme under GST and faced technical glitches while uploading FORM GST ITC-01 to claim input tax credit ..... Subscribe to Read more
SKYLARK INFRA ENGINEERING PVT. LTD. vs. UNION OF INDIA & OTHERS
(Rajasthan High Court | Nov 5, 2024)
The court disposed of petitions challenging the tax authority’s classification of supplies as intra-state rather than inter-state, leading to CGST and SGST levies instead of IGST. The petitioners ha..... Subscribe to Read more
The court examined the validity of an order suspending a refund sanctioned to the petitioner under the CGST Act, involving amounts credited to the Electronic Cash Ledger arising from tax deducted at s..... Subscribe to Read more
The authority ruled that the classification of the product as HSN 2202 99 20 (fruit pulp or juice-based drinks) is incorrect since the product contains no fruit pulp or juice. The product, characteriz..... Subscribe to Read more
The court upheld the trial Magistrate's order dismissing the petitioners' application to summon a GST Department official and related GST 3B return records during the complainant's evidence stage in a..... Subscribe to Read more
SOHAN SINGH MEET SINGH AND SONS vs. UNION OF INDIA AND OTHERS
(Himachal Pradesh High Court | Nov 5, 2024)
The court dismissed the petition challenging the levy of GST on royalty paid by mineral concession holders for state-granted mining concessions. The petitioner relied on a prior Supreme Court ruling t..... Subscribe to Read more
The court considered whether GST can be levied on royalty paid by mineral concession holders for mining concessions granted by the State. Initially, a previous Supreme Court judgment had held that roy..... Subscribe to Read more
U.P. RAJKIYA NIRMAN NIGAM LTD. vs. COMMISSIONER OF STATE TAX COMMISSIONERS OFFICE LKO..
(Allahabad High Court | Nov 5, 2024)
The court addressed a challenge to summons issued under Section 70 of the CGST Act, questioning the jurisdiction of the summoning authority. The petitioner had claimed Input Tax Credit for earlier yea..... Subscribe to Read more
The court quashed the order passed under Section 73 of the GST Act as no hearing date was fixed, violating the mandatory requirement under Section 75(4) and principles of natural justice. Consequently..... Subscribe to Read more
The court granted regular bail to the petitioner accused of fraud under Sections 420, 467, 468, 471 IPC and Section 132 of the CGST Act. The petitioner had already undergone nearly 12 months of custod..... 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).