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GST Case Laws
13,542
Results
MAA SUNAINA CONSTRUCTION PRIVATE LIMITED vs. THE UNION OF INDIA & OTHERS
(Patna High Court | Oct 21, 2024)
The court ruled that pending the constitution of the GST Tribunal, a taxpayer is entitled to a stay on recovery of disputed tax amounts by depositing 10% of the tax in dispute, aligning with the amend..... Subscribe to Read more
The court addressed a petition challenging the issuance of a show cause notice under the Central Goods & Services Tax Act, 2017, specifically alleging non-compliance with Section 74(5). The court ackn..... Subscribe to Read more
The court set aside the appellate authority's dismissal of the timely filed appeal, emphasizing that the authority is statutorily obligated to examine the appeal's merits, including the grounds raised..... Subscribe to Read more
KARUNA RAJENDRA RINGSHIA vs. COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX & OT..
(Delhi High Court | Oct 21, 2024)
The court allowed the writ petition challenging the blocking of credits in the Electronic Credit Ledger (ECL) that exceeded the actual credit balance, known as *negative blocking.* It held that under ..... Subscribe to Read more
The court quashed and set aside an order under Section 73 of the GST Act due to improper communication of the impugned order to the petitioner. The order and reminder were uploaded under the wrong tab..... Subscribe to Read more
The court found that the GST notices and orders were improperly uploaded under the *Additional Notices and Orders* tab on the GST portal rather than the *Due Notices and Orders* tab, resulting in the ..... Subscribe to Read more
The court quashed the order cancelling the petitioner’s registration due to absence of reasons, which indicated a lack of application of mind, violating Article 14 of the Constitution. Although the ..... Subscribe to Read more
The court set aside the impugned penalty order issued under Section 129(1)(b) of the CGST/IGST Act, finding that the penalty should have been levied under Section 129(1)(a) as per the Central Board of..... Subscribe to Read more
The court reviewed a petition challenging the attachment of the petitioner’s bank account under a GST enforcement order, where the petitioner argued they were not a taxable person or connected to th..... Subscribe to Read more
The court upheld the constitutional validity of exclusion (iii) to the Explanation under Section 17 of the CGST Act, in line with the Supreme Court’s recent ruling. However, it noted that the Explan..... 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).