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GST Case Laws


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Short Summary:
The court quashed the orders canceling the petitioners' GST registrations due to procedural defects in issuing the show cause notices—specifically, use of Form REG-31 (for suspension) instead of the..... Subscribe to Read more
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ASCENT MEDITECH LTD vs. UNION OF INDIA & OTHERS


(Gujarat High Court | Oct 17, 2024)

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The court quashed the order rejecting the petitioner’s refund application under the amended formula in Rule 89(5) of the GST Rules and set aside the CBIC circular stating the amendment was not clari..... Subscribe to Read more
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The court addressed a challenge to show-cause notices issued under Sections 65(7) and 74 of the GST Act, following an audit initiated under Section 65(1). The petitioner argued that the audit was not ..... Subscribe to Read more
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The court quashed and set aside two show cause notices dated 24.11.2023 and 28.12.2023, along with the order dated 29.12.2023 issued against the petitioner under the GST Act for the financial year 201..... Subscribe to Read more
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EMPIRE FOUNDATION vs. UNION OF INDIA & OTHERS


(Gujarat High Court | Oct 17, 2024)

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The court dismissed the petition challenging the constitutionality of Section 54(3) of the CGST Act concerning refund of input tax credit (ITC) on exempted supplies. It held that the law distinctly al..... Subscribe to Read more
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The court held that the petitioner legitimately utilized the Electronic Credit Ledger to make the pre-deposit payment required under Section 107(6)(b) of the CGST Act for filing an appeal. It quashed ..... Subscribe to Read more
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Short Summary:
The court declined to entertain the Writ Petition filed by a company challenging a tax demand order and penalty imposed under the CGST Act. The petitioner contested both the order and the preceding sh..... Subscribe to Read more
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Short Summary:
The court, relying on a prior authoritative judgment, held that before passing any adverse order under Section 73 of the Uttar Pradesh GST Act, the adjudicating authority must offer the taxpayer an op..... Subscribe to Read more
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The court held that under Section 107(4) of the Goods and Services Tax Act, 2017, the Appellate Authority can only condone delays in filing appeals for a maximum of thirty days beyond the prescribed t..... Subscribe to Read more
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The court allowed the writ petition, setting aside an earlier order dated 3 July 2023 and restoring the matter to the original authority. The petitioner was granted two weeks to respond to a show caus..... Subscribe to Read more
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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).