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GST Case Laws
13,599
Results
CHAMPA DRUGS AND SURGICALS AND ANOTHER vs. THE UNION OF INDIA & OTHERS
(Gauhati High Court | Oct 3, 2024)
The court examined a petition challenging the extension of the time limit under Section 73 of the CGST Act, 2017 for initiating tax proceedings due to the COVID-19 pandemic, which was invoked as a “..... Subscribe to Read more
The court examined the petitioner's challenge to the extension of limitation periods under Section 73 of the CGST/AGST Act, 2017 due to the Covid-19 pandemic, which was invoked as a *force majeure* gr..... Subscribe to Read more
The court set aside the impugned assessment order for the year 2017-2018, which was challenged on grounds of improper service via a common portal and technical difficulties accessing it. Recognizing t..... Subscribe to Read more
The court dismissed the writ petition challenging the dismissal of an appeal on the ground of limitation under the GST Act. It held that the appeal was barred by time limits specified in Section 107 o..... Subscribe to Read more
The court set aside the assessment order denying input tax credit under Section 16(4) of the CGST/SGST Acts, directing that the petitioner’s claim be reconsidered in line with the precedent establis..... Subscribe to Read more
THE STATE REP BY SENIOR INTELLIGENCE OFFICER, DGGI.. vs. M. PREMRAJA
(Madras High Court | Oct 3, 2024)
The court allowed the petition to cancel bail granted to the respondent on grounds that the trial court erroneously overlooked procedural compliance and substantive facts. The respondent was investiga..... Subscribe to Read more
The court adjudicated on a challenge to detention of goods under Section 129(3) of the CGST Act due to alleged non-generation of E-Invoice during transit of an export consignment. It was found that th..... Subscribe to Read more
PROXIMA STEEL FORGE PVT. LTD. vs. UNION OF INDIA AND OTHERS
(Punjab and Haryana High Court | Oct 3, 2024)
The court set aside the Assistant Commissioner's order rejecting a refund application as time-barred, affirming that the claim was within time and must be examined on merits per the Joint Commissioner..... Subscribe to Read more
SRI VINAYAGA TRADING ENTERPRISES vs. THE DEPUTY STATE TAX OFFICER – 2, PUDUKKOTTAI
(Madras High Court | Oct 3, 2024)
The court set aside the assessment order dated 31.01.2024 which disallowed Input Tax Credit (ITC) for 2017-2018 solely on claims made beyond the prescribed period under Section 16(4) of the GST Act. F..... Subscribe to Read more
The court held that the show cause notices issued under Section 74(1) of the Central Goods and Services Tax Act, 2017 by officers such as the Additional Director General and Deputy/Assistant Director ..... 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).